All section references are references to the Local Government (Rating) Act 2002 unless otherwise specified.

All amounts are GST inclusive.

Non rateable Properties

Certain categories of property are statutorily exempt from general rates.  The two lists set out below are a summarised version of what is set out in Parts 1 and 2 of Schedule 1 of the Local Government (Rating) Act 2002.  Please refer to the Act for full details of non-rateable properties.

The following types of properties are exempt from 100% of general rates, but are still subject to any service charges (e.g.water and sewerage):

• Land forming part of a National Park, a reserve under the Reserves Act 1977, a conservation area under the Conservation Act 1987or a wildlife management reserve, refuge or sanctuary under the Wildlife Act 1953
• Land vested in the Crown and forming part of a flood ponding area, any foreshore, the bed of a territorial sea, or the bed of any navigable lake or river
• Land used by a local authority for a public garden, reserve, children's playground, for games or sports (other than galloping races, harness races, or greyhound races), for a public hall, library, athenaeum, museum, art gallery or other similar institution, public baths, swimming baths, bathhouses, sanitary conveniences, soil conservation and river control purposes (where no revenue is received)
• Land owned or used by, and for the purposes of, the New Zealand Historic Places Trust, the Queen Elizabeth the Second National Trust, the Museum of New Zealand Te Papa Tongarewa Board, Children's Health Camps, and the Royal New Zealand Foundation for the Blind (except as an endowment)
• Land owned or used by, and for the purposes of, a special school under s98(1) of the Education Act 1964, an educational establishment defined as a state school under s2(1) of the Education Act 1989, an integrated school under s2(1) of the Private Schools Conditional Integration Act 1975, a special institution under s92(1) of the Education Act 1989, an early childhood sentre under s308(1) of the Education Act 1989 (excluding any that operate for profit), a school under s35A of the Education Act 1989, or an institution under s159(1) of the Education Act 1989
• Land 1.5 hectares or less in area owned or used by, and for the purposes of, an institution for the instruction and training of students in theology and associated subjects
• Land owned or used by a district health board and used to provide health or related services, including living accommodation for hospital purposes and child welfare homes
• Land used solely or principally as a place of religious worship, or for Sunday or Sabbath school or other form of religious education, where not used for private pecuniary profit
• Land 2 hectares or less in area that is used as a cemetery, crematorium, or burial ground, unless used for private pecuniary profit, or a Maori burial ground
• Maori customary land
• Land 2 hectares or less in area set apart under s338 of Te Ture Whenua Maori Act 1993 and used for the purposes of a marae or meeting place, or is a Maori reservation under s340 of the aforementioned Act
• Maori freehold land 2 hectares or less in area on which a Maori meeting house is erected
• Maori freehold land made non-rateable, with the consent of Council, by Order in Council under s116 of the Local Government (Rating) Act 2002
• Machinery, but excluding certain items relating to hydro-electric power stations
• Land specifically exempted from rates under any other enactment 
• Land vested in the Crown or a local authority that is formed and used for a road, limited access road, accessway or service lane
• Land vested in and occupied by the Crown, or by any airport authority, that is within the operational area of an aerodrome, and used solely or principally for the landing, departure, or movement of aircraft, or for the loading of goods and passengers on to or from aircraft
• Land occupied by the New Zealand Railways Corporation, or by a railway operator, that is part of the permanent way of the railway, or used solely or principally for the loading or unloading of goods or passengers on to or from trains
• Land used as a wharf
• Land 1.5 hectares or less in area used or occupied by, or for the purposes of, an institution that is carried on for the free maintenance or relief of persons in need
• Land on which any vice-regal residence or Parliament building is situated

The following types of properties are exempt from 50% of general rates, but are still subject to any service charges (e.g.water and sewerage):