The Maori Party says any new land tax would affect Maori unfairly.
Among the recommendations of the Government's Tax Working Group is a land tax of 0.5% across all types of land.
Maori Party co-leader, Pita Sharples, says Maori land is not generally a commercial asset, because owners are culturally bound not to sell it, but to keep it for future generations.
As a result, Dr Sharples says, Maori land often can't be used as collateral to raise finance for economic development.
He says if the recommendation is adopted, he will push for an exemption for community-owned land.
Prime Minister John Key says people shouldn't assume that a land tax will be implemented.