In 2000, the Valuer-General (VG) issued the first Māori Freehold Land (MFL) guidelines on the rating valuation of these lands, following a Court of Appeal decision known as the Mangatu case.

In early 2019 the VG worked with valuers and councils to carry out a review and develop more comprehensive guidelines. Feedback was sought from interested groups and the public on the draft guidelines during a consultation process held between 10 June and 5 July 2019.  This guidance has now been finalised and is available for use.

Read the Guidance for rating valuations on Māori Freehold Land (Managtu Guidance) (PDF 465KB)

The VG is responsible for setting standards, monitoring, and auditing the provision of rating valuations in New Zealand under the Rating Valuations Act 1998.  Valuation providers carry out the valuations but the VG can issue guidance to these valuers.  This includes the rating valuation of Māori Freehold Land (MFL). 

Summary of the guidelines

The new Mangatu guidelines introduce:

  • A lump sum adjustment to reflect administrative costs associated with the Māori Land Court rules
  • An increased and streamlined adjustment for the number of preferred class of alienees (PCA) who must be offered the opportunity to purchase the land during any on-selling arrangement.  The adjustments associated with sites of significance remain unchanged.  

You will also find:

  • A summary of Land Valuation Tribunal (LVT) decisions
  • Discussion on recent sales of MFL
  • Analysis of the MFL sale process and Māori Land Court (MLC) rules
  • A summary of proposed amendments to the MFL rating valuation adjustments.

Issues dealing with rates payments arrears, or exemptions, and adjustments beyond those anticipated in the Court decision are not included.

Last Updated: 13 September 2019