Fire and Emergency New Zealand (FENZ) is implementing a new levy regime set to take effect from 1 July 2026.
In June, we submitted feedback on the Draft Fire and Emergency Levy Guide. We're currently awaiting confirmation on two important aspects:
- The definition of "fees"
- The requirement for proof of calculation
We expect final guidance by the end of September 2025. Once received, we’ll be able to share worked examples of levy calculations for the 2025 vs 2026 period. These will help you prepare clients - particularly those with non-residential properties - for what are expected to be significant increases in levies.
Our systems will also be updated in line with the new requirements to ensure continued compliance.
Key Confirmed Changes
The Government has confirmed that, from 1 July 2026:
- The rates have changed
- Levy calculations will shift from being based on indemnity value to sum insured
- Several previously exempt property items will now be leviable
You can view the full update here.
Newly Levied Property Items
The following items will no longer be exempt:
- Transport infrastructure (e.g. roads, bridges, tunnels, railway tracks) and quarries
- Hazardous substances
- Retaining walls, fences, and standalone walls
- Swimming pools, water tanks, water towers, and septic tanks
- Water reticulation pipes
- Electrical supply and telecommunications cabling
Valuations & Client Guidance
Since 1 July 2025, our Commercial Rebuild Valuations include the following note:
3.0 Fire Services Levy Value
b. Year 2 Inflation (FENZ changes from 1 July 2026 have not been applied to this figure. Please refer back to us when required.)
Please ensure you come back to us for the Year 2 Fire Emergency Levy calculation for your clients with renewal dates on or after 1 July 2026.
We understand the importance of clarity during this period of change and want to reassure you that we’re actively communicating with FENZ. As soon as we receive further confirmation - particularly around levy definitions and calculation requirements - we’ll share timely guidance and updated resources to support you and your clients through the transition.
