Valuation of Māori Freehold Land
The value of Māori freehold land is adjusted to reflect the constraints of Te Ture Whenua Māori Act 1993 (Māori Land Act)
Rating valuation notices are now required to display the adjustments so the land owner can check the valuation. This fact sheet explains how Māori freehold land adjustments are determined for rating valuation purposes
The Valuer General has issued guidance notes to assist local authorities to value Māori freehold land. The values are adjusted by deducting up to a maximum of 10% for the number of owners and up to a maximum of 5% for sites of significance. The valuer still needs to consider each valuation individually and other influences not listed in the tables should also be considered.
Your valuation notice displays the valuation prior to the adjustment, (in other words, the valuation that would apply if the property was General land) and the valuation following the adjustment; which is what your rates are assessed on. Also on the valuation notice is the percentage adjustment made for the number of owners and the sites of significance. You can check these from the tables.
You can object to the valuation if you disagree with or want to question the initial value assessment, the number of owners, the adjustment for sites of significance, or any other issues you think should be considered. The valuation notice explains the objection procedure. The Māori Land Court record the number of owners for each block. This information can be accessed from Māori Land Online http://www.maorilandonline.govt.nz or by contacting the Māori Land Court office in the area where the land is located. For further advice please contact your local authority who may have engaged a valuation service provider to deal with this matter.
The guidance note adjustments are as follows:-
Initial adjustment for multiple ownership:
| Number of Owners | Adjustment |
| Under 10 | 3.5% |
| 10 - 24 | 4% |
| 25 - 49 | 5% |
| 50 - 99 | 6% |
| 100 - 499 | 7% |
| 500 - 999 | 8% |
| 1000 - 1999 | 9% |
| 2000 neke atu | 10% |
Check that the correct percentage is on your valuation notice. Remember to add all the sites of significance together.
Additional adjustment for special significance sites:
| Special Significance of specific sites | Te Adjustment |
| Pā Site | 1.5% |
| Urupā | 1.5% |
| Rūnanga sites | 1.5% |
| Whaiwhai sites | 1.5% |
| Indigenous forest | 1.5% |
| Kāinga | 0.5% |
| Access Trails | 0.5% |
| Garden Sites | 0.5% |
| Kai Moana Sites | 0.5% |
| Other Wāhi Tapu sites | 0.5% |
Glossary
Māori freehold land - is land which the Māori Land Court has determined to have the status of Māori freehold land as defined in Te Ture Whenua Māori Act 1993 (Māori Land Act).
Valuer General - The Valuer General is the statutory officer in Land Information New Zealand who audits local authority rating valuations and creates rules for the rating valuation process.
Guidance note - Guidance notes are not a rule for valuers to follow but are an indication of what the Valuer General considers appropriate practice.
Ka whakahekea te nui o te wāriutanga o ngā whenua Māori, whenua herekore, hei whakaatu i te āhua o ngā here o Te Ture Whenua Māori Act 1993.
Waihoki, i raro i ngā whakahau a te Ture nei ko te hiahia ia me whakaputa he pānui Wāriutanga Reiti hei whakaatu i ngā whakahekenga utu e taea ai e ngā tāngata nō rātou aua whenua tōna wāriutanga te āta tirotiro. Ko tā te puka nei he whakamārama i pēhea i wāriutia ai ngā whenua Māori, whenua herekore hei whakamātau rēiti, te take.
Kua whakaputahia e te Kaiwāriu Matua ngā aratohu hei āwhina i ngā kaunihera me ngā poari ki te whakawāriu i ngā whenua Māori noho herekore. Ka whakarerekētia ngā wāriu mā te tango i te ōrautanga, ko te nui rawa he 10% mō te tokomaha o ngā tāngata nō rātou te whenua, ā, ko te nui rawa he 5% mō ngā wāhi tapu. Me whai whakaaro tonu te kaiwāriu ki ia wāriutanga ake me ētahi atu awenga anō hoki, kāore i te rārangitia i ngā tepu.
Whakaatu ai te pānui wāriutanga i te wāriutanga i mua i te whakahekenga o te utu. (arā, tōna wāriutanga me he whenua wātea aua whenua) me te wāriutanga i muri mai i te tangohanga o te whekehekenga utu, arā te wāriutanga e whakamātauria ai mō ngā reiti. Kei taua pānui wāriutanga anō e kitea ai te whakataunga ōrautanga i runga i te tokomaha o ngā tāngata me te āhua o ngā wāhi tapu. Tirohia te ripanga mai i ngā tepu.
Ki te kore koe e whakaae i te wāriutanga, ki te hiahia rānei ki te pātai atu mō te tokomaha o ngā tāngata, mō te āhua ki ngā wāhi tapu, mō ētahi take rānei, ka taea. Kei te pānui wāriutanga ngā whakamārama mō te tukanga hei whai māu. Ka taea ngā mōhiohio mā te toro ki http://www.maorilandonline.govt.nz/gis/ owner/interestSearch.htm mā te whakapā atu rānei ki te tari o te Kōti Whenua Māori o te rohe kei reira te whenua. Mō ētahi atu kōrero me whakapā atu te Kaunihera o tōu rohe, ki te Whakahaere rānei nana tētahi ratonga wāriutanga i whakarite mō tēnei take. Kei muri o tēnei pānui te rārangi o ngā Tari o Te Puni Kōkiri. Mō ētahi āwhina, me waea atu ki te Tari e tata ana ki tō kāinga.
Anei ngā aratohu mō ngā whakarerekētanga:-
Ko te āhua o te whakarerek ētanga i me te tokomaha o ngā tāngata :
| Te Tokomaha o Ngā Tāngata |
Te Whakarerekētanga |
| Under 10 | 3.5% |
| 10 - 24 | 4% |
| 25 - 49 | 5% |
| 50 - 99 | 6% |
| 100 - 499 | 7% |
| 500 - 999 | 8% |
| 1000 - 1999 | 9% |
| 2000 neke atu | 10% |
Āta tirohia te pānui wāriutanga mēnā kei te tika te whakahekenga utu. Kia maumahara. Me tōpū rawa ngā wāhi tapu.
Te whakarerekētanga mō ngā wāhi tapu:
| Te Tokomaha o Ngā Tāngata |
Te Whakarerekētanga |
| He pā tawhito | 1.5% |
| He urupā | 1.5% |
| He rūnanga | 1.5% |
| He parekura | 1.5% |
| He ngahere taketake | 1.5% |
| He kāinga | 0.5% |
| He ara tipuna | 0.5% |
| He māra kai | 0.5% |
| He mahinga kaimoana | 0.5% |
| He momo wāhi tapu kē | 0.5% |
Kupu Taka
Whenua Māori, whenua herekore - he whenua Māori nā Te Kōti Whenua Māori i whakatau he whenua herekore e ai ki ngā tautuhinga o te Ture Whenua Māori Act 1983.
Kaiwāriu Matua - Ko te Kaiwāriu Matua, ko te āpiha ā-ture kei Toitū te Whenua (LINZ) ā, ko tāna he arotake, he tātari i ngā wāriutanga reiti a ngā kaunihera me ngā poari, he whakatakoto hoki i ngā ture mō te tukanga wāriutanga.
Ngā aratohu - Ehara ngā aratohu i te ture hei whai mā ngā kaiwāriu, engari he tūtohutanga noa hei whakaatu i tā te kaiwāriui i whakaaro ai, koia he tikanga pai hei whai.