Part 1 of Schedule 1 of the Local Government (Rating) Act 2002 lists categories of non-rateable land. This includes certain land owned or occupied by organisations such as the Department of Conservation (DoC), the Ministry of Education, Health New Zealand, the Defence Force, and KiwiRail. Rating exemptions also apply to some churches, marae, Māori customary land, and unused Māori freehold land.
These exemptions generally do not extend to
targeted rates or user charges for specific services, such as water supply,
wastewater, or rubbish collection.
Critics argue that these organisations still
rely on local infrastructure and council services and therefore should
contribute toward their cost. They say the exemptions shift more of the
financial burden onto ordinary households and private businesses. The Crown’s
position is that these entities provide public services for the benefit of all
New Zealanders and should therefore remain exempt from general rates.
What do you think is fair?