A district in New Zealand is a territorial authority area governed by a district council as a second-tier of local government in New Zealand, below regional councils. They were formed as a result of local government reforms in 1989. There are 53 districts in New Zealand, and they do not include the 13 city councils (including Auckland Council), and the Chatham Islands Council. District councils serve a combination of rural and urban communities, while city councils administer the larger urban areas. Three districts (Gisborne, Tasman and Marlborough) are unitary authorities also performing the functions of a regional council.
Districts are not subdivisions of regions, and some of them fall within more than one region. Taupo District has the distinction of straddling the boundaries of four different regions. Regional council areas are based on water catchment areas, whereas district council areas are based on community of interest and road access. Regional councils are responsible for the administration of many environmental and public transport matters, while the district councils administer local roads and reserves, sewerage, building consents, the land use and subdivision aspects of resource management, and other local matters. Some activities are delegated to council-controlled organisations.
There are currently 54 districts: