The bill itself incentivises Māori to develop land, with particular emphasis on housing due to the housing shortage. But why would this provision not extend to general land? There has been no mention of the impacts this bill will have on general land owners, and farmers and general land owners have not been consulted as a part of the regulatory impact assessment. Also plenty of farmers who presently plant large parts of their properties with trees, for the purpose of improving the environment, do not enjoy risk reduction for non-productive land. Well, if rates write-offs on Māori-owned land occur, this will be subsidised by general land owners, who will cover the cost of the write-offs of the council. We can see the difference between Māori land and general land.