[Penny Robertson]

Section 594 Local Government Act states
594 Adjustment of rates
On a redetermination of the attributable part of the land value of land, a council must adjust amounts payable for rates or to be postponed as appropriate. Any amounts paid in excess are to be refunded and amounts short-paid are recoverable as arrears of rates.

My understanding of this section would be for when the Valuer General’s Office actions a reascertainment of land value to adjust the rates. My Question is this applicable to Conservation Agreements also? To back date to the effective date for example April 2010.

[Jane Steiger]

Hi Penny,

Section 594 of the Act is referring to postponement of rates under section 585 and the adjustments which should be made as a result of the redetermination of the attributable value.

Not sure exactly what you are asking here? Do you have a conservation agreement and need to back date it?
The % of land held under the Conservation agreement is exempt under sec 555(1)(b1) and the methodology for calculation under 555(3). I would back date the exemption to the date on the agreement with National Parks and Wildlife.
If you have had an objection or a reascertainment of the land value on a property with a conservation agreement you would have to recalculate the exemption as well.

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