Retirement village residents who hold a Licence to Occupy may be eligible for the Government's full Rates Rebate, as long as they meet the income criteria.
Each year, usually in mid-June, the Government updates the income and rebate thresholds. You can find more information on rates rebates in retirement villages in New Zealand here.
How to apply for a rates rebate
An application for a refund must:
(a) be made on the specific application form provided by the Secretary for Local Government; and
(b) be verified by the declaration of the resident; and
(c) be accompanied by a certificate in writing signed by the operator of the retirement village specifying—
- the total amount of the rates payable in respect of that retirement village for the rating year; and
- the amount of the resident’s rates contribution, and potentially also the amount of the resident’s annual contribution and the total amount of the annual contributions made by all residents of the retirement village; and
- that the resident’s rates contribution was made under a written agreement between the operator and the resident; and
(d) be left at the public office of the territorial authority in whose district the property is situated (whether the rates are payable to that territorial authority or to any other local authority) or be sent by post addressed to that office.
You will find more information on Retirement Villages here
Updated: 21 Nov 2025