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New Zealand Fire Service Levy

Strategic Update: Navigating the 2026 Fire Service Levy Changes

From 1 July 2026, the funding model for our fire services will move to a Sum Insured basis.
This change is designed to create a more sustainable funding stream for FENZ, but for many property owners, it will require a proactive review of insurance structures to avoid unexpected cost increases.

What is Changing?

The core of the reform lies in how the “value” of your asset is defined for levy purposes.

  1. From “Indemnity” to “Sum Insured”

Currently, if you own an older building, you may pay a levy based on its depreciated value.
Under the new rules, the levy will be calculated on the Full Reinstatement/Sum Insured value.

• The Impact: Because reinstatement values (the cost to rebuild from scratch) are almost always higher than depreciated values, the base amount being levied will increase—particularly for older or heritage assets.

  1. New Treatment for Mixed-Use Buildings

If you own a building with both commercial and residential components (e.g., retail on the ground floor, apartments above), the rules are becoming more precise.

• The Split: Residential portions will be levied at the residential rate (capped), while non-residential portions will be levied at the commercial rate (uncapped).
This requires clear valuations to ensure you aren’t overpaying by having the whole building classified as “commercial.”

  1. Flat Fees for All Vehicles

The levy on motor vehicles is being simplified to a flat annual fee of $25 per vehicle (including Third Party Only policies).

While this is a decrease for some heavy vehicles, it represents a new cost for those who previously only held basic third-party cover.

Download Advisory Doc

Fire Service Levy
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