Environmental / Resource Management

Rates Rebates and Retirement Villages

The Rates Rebate (Retirement Village Residents) Amendment Act 2018 (2018 No 1) came into effect on 2 February 2017, addressing an anomaly under the Rates Rebate Act 1973. The Act ensures residents of retirement villages are recognised as paying rates and are therefore entitled to apply for a rates rebate, regardless of the billing practice of the local authority. 

Local authorities can expect applications for refunds under the new section 7A. The Act only applies to rates in a rating year that begins on or after 1 July 2018. On correct completion of an application for a refund, the territorial authority must credit any refund amount to the rates account of the retirement village or, on request, pay a refund amount to the resident.

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