National is worried that this bill would establish a rates remission regime favouring one group over another. While National is supportive of the bill's intent of turning unproductive Māori land into productive land, the communal ownership nature of Māori land remains an issue in itself that a rates remission regime may not remedy. National also has concerns over the discretionary powers introduced by the bill. These will allow council executives to write off historic rates and arrears, without any built-in accountability mechanisms to report on the processes and procedures required to exercise those powers.