New Zealand - land and property taxation

American Journal of Economics and Sociology, The,  Dec, 2000  by Robert D. Keall

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(8.) Land Corporation Limited (LANDCORP), Annual Report, June 8, 1999.

(9.) W. L. and L. Rees, The Life and Times of Sir George Grey, K.C.B. (Auckland: H. Brett, 1892) p. 134; J. B. Condliffe, New Zealand In The Making (London: George Allen & Unwin Ltd., 1930) p. 100.

(10.) J. Rutherford, The Life and Times of Sir George Grey, KGB., 1812-1898 (London: Cassell, 1961) p. 584.

(11.) Condliffe, op. cit., p. 107; Rees, op. cit., p.419; Rutherford, op. cit., p. 612.

(12.) Condliffe, op. cit., pp. 178-185.

(13.) G. M. Fowlds, ed., An Interesting Correspondence. Sir George Grey and Henry George. (Auckland, Auckland Public Library, 1950). It also records their meeting in Auckland, New Zealand, on March 1, 1890. A letter from Henry George to P. J. O'Regan, November 11, 1893 (NZ LandValue Rating Association). P. J. O'Regan was MP for Inangahua from 1893-1896 and for Buller 1897-1899. The rating on the Unimproved Value Act is believed to have been introduced under his auspices.

(14.) Barry F. Reece, "The Abolition of Land Tax in New Zealand: Searching for Causes and Policy Lessons," Australian Tax Forum, Vol. 10, No. 2 (Spring 1993), pp. 223-244. An invaluable evaluation of the facts and conjectures regarding the abolition.

(15.) J. S. H. Robertson, Local Rating in New Zealand, a Study of its Development (Wellington, NZ: Valuation Department Research Paper 663, May, 1966). Rolland O'Regan, Rating in New Zealand, 2nd ed., (Petone, NZ, Baranduin Publishers, Ltd., 1985), p. 23.

(16.) Condliffe, op. cit., pp., 98-104.

(17.) R. O'Regan, op. cit., pp. 27-28.

(18.) Ibid, pp. 31-32.

(19.) Ibid, pp. 53--59, etc.

(20.) Ibid, pp. 112-125.

(21.) Ibid, pp. 123-124.

(22.) Reece, op. cit.

(23.) Condliffe, op. cit., p. 180.

                            Rating System Chart
                       RATING SYSTEMS IN NEW ZEALAND
                               1 July, 1999
          L.V.     C.V.     A.V.    Total
Cities     9        5        1       15
               60%      33%      7%
Districts  41       17               58
               71%      29%
Total      50       22       1       73
               69%      30%      1%
L.V. - Land Value
C.V. - Capital Value
A.V. - Annual Rental Value

Note: Since the restructuring of 1990, local government in New Zealand has been divided into cities and districts respectively. Both are accorded the same funding options by the central government, from which their authority is derived. There are no intermediate jurisdictions between central and local government.

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