Schedule 1 Categories of non-rateable land

s 8

Part 1 Land fully non-rateable

1

Land forming part of—

(a)

a National Park under the National Parks Act 1980:

(b)

a reserve under the Reserves Act 1977:

(c)

a conservation area under the Conservation Act 1987:

(d)

a wildlife management reserve, wildlife refuge, or wildlife sanctuary under the Wildlife Act 1953.

1A

Land that is subject to a Ngā Whenua Rāhui kawenata under section 77A of the Reserves Act 1977 or section 27A of the Conservation Act 1987.

Schedule 1 Part 1 clause 1A: inserted, on 1 July 2021, by section 52(1) of the Local Government (Rating of Whenua Māori) Amendment Act 2021 (2021 No 12).

2

Land vested in the Crown and forming part of—

(a)

a flood ponding area:

(b)
[Repealed]

(c)
[Repealed]

(d)

the bed of any navigable lake or navigable river.

Schedule 1 Part 1 clause 2(b): repealed, on 1 April 2011, by section 128 of the Marine and Coastal Area (Takutai Moana) Act 2011 (2011 No 3).

Schedule 1 Part 1 clause 2(c): repealed, on 1 April 2011, by section 128 of the Marine and Coastal Area (Takutai Moana) Act 2011 (2011 No 3).

3

Land that is—

(a)

owned by a society or association of persons (whether incorporated or not); and

(b)

used for conservation or preservation purposes; and

(c)

not used for private pecuniary profit; and

(d)

able to be accessed by the general public.

4

Land used by a local authority—

(a)

for a public garden, reserve, or children’s playground:

(b)

for games and sports (except galloping races, harness races, or greyhound races):

(c)

for a public hall, library, athenaeum, museum, art gallery, or other similar institution:

(d)

for public baths, swimming baths, bathhouses, or sanitary conveniences:

(e)

for soil conservation and rivers control purposes, being land for which no revenue is received.

5

Land owned or used by, and for the purposes of,—

(a)

Heritage New Zealand Pouhere Taonga:

(b)

the Queen Elizabeth the Second National Trust:

(c)

the Museum of New Zealand Te Papa Tongarewa Board:

(d)

the charitable trust known as Children’s Health Camps—The New Zealand Foundation for Child and Family Health and Development:

(e)

the Royal New Zealand Foundation of the Blind, except as an endowment.

Schedule 1 Part 1 clause 5(a): replaced, on 20 May 2014, by section 107 of the Heritage New Zealand Pouhere Taonga Act 2014 (2014 No 26).

Schedule 1 Part 1 clause 5(e): amended, on 30 April 2003, by section 28(1) of the Royal New Zealand Foundation of the Blind Act 2002 (2002 No 3 (P)).

6

Land owned or used by, and for the purposes of, any of the following as defined in section 10(1) of the Education and Training Act 2020:

(a)

a State school:

(b)

a State integrated school:

(c)

a specialist school:

(d)

a special institution:

(e)

an early childhood education and care centre, except an early childhood education and care centre that operates for profit:

(f)

a private school, except a registered school that operates for profit:

(g)

an institution.

Schedule 1 Part 1 clause 6: replaced, on 1 August 2020, by section 668 of the Education and Training Act 2020 (2020 No 38).

7

Land owned or used by, and for the purposes of, an institution for the instruction and training of students in theology and associated subjects, being land that does not exceed 1.5 hectares for any one institution.

8

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).

9

Land used solely or principally—

(a)

as a place of religious worship:

(b)

for a Sunday or Sabbath school or other form of religious education and not used for private pecuniary profit.

10

Land that is used as—

(a)

a cemetery, crematorium, or burial ground, within the meaning of section 2(1) of the Burial and Cremation Act 1964 (except a burial ground or crematorium that is owned and conducted for private pecuniary profit):

(b)

a Māori burial ground.

Schedule 1 Part 1 clause 10: amended, on 1 July 2021, by section 52(2) of the Local Government (Rating of Whenua Māori) Amendment Act 2021 (2021 No 12).

11

Māori customary land.

12

Land that is used for the purposes of a marae, excluding any land used—

(a)

primarily for commercial or agricultural activity; or

(b)

as residential accommodation.

Schedule 1 Part 1 clause 12: replaced, on 1 July 2021, by section 52(3) of the Local Government (Rating of Whenua Māori) Amendment Act 2021 (2021 No 12).

13

Land that is set apart under section 338 of Te Ture Whenua Maori Act 1993 or any corresponding former provision of that Act and used for the purposes of a meeting place, excluding any land used—

(a)

primarily for commercial or agricultural activity; or

(b)

as residential accommodation.

Schedule 1 Part 1 clause 13: replaced, on 1 July 2021, by section 52(3) of the Local Government (Rating of Whenua Māori) Amendment Act 2021 (2021 No 12).

13A

Māori freehold land on which a meeting house is erected, excluding any land used—

(a)

primarily for commercial or agricultural activity; or

(b)

as residential accommodation.

Schedule 1 Part 1 clause 13A: inserted, on 1 July 2021, by section 52(3) of the Local Government (Rating of Whenua Māori) Amendment Act 2021 (2021 No 12).

13B

Land that is a Māori reservation held for the common use and benefit of the people of New Zealand under section 340 of Te Ture Whenua Maori Act 1993.

Schedule 1 Part 1 clause 13B: inserted, on 1 July 2021, by section 52(3) of the Local Government (Rating of Whenua Māori) Amendment Act 2021 (2021 No 12).

14

Māori freehold land that is, for the time being, non-rateable by virtue of an Order in Council made under section 116 of this Act, to the extent specified in the order.

14A

An unused rating unit of Māori freehold land.

Schedule 1 Part 1 clause 14A: inserted, on 1 July 2021, by section 52(4) of the Local Government (Rating of Whenua Māori) Amendment Act 2021 (2021 No 12).

15

Machinery, whether fixed to the soil or not, but excluding, in the case of a hydro-electric power station, everything other than the turbines, generator, and associated equipment through which the electricity produced by the generator passes.

16

Land that is specifically exempt from rates under the provisions of any other enactment, to the extent specified in the enactment.

17

Land vested in the Crown or a local authority that is formed and used for a road, limited access road, access way, or service lane.

18

Land vested in and occupied by the Crown, or by any airport authority, that is—

(a)

within the operational area of an aerodrome; and

(b)

used solely or principally—

(i)

for the landing, departure, or movement of aircraft; or

(ii)

for the loading of goods and passengers on to or from aircraft.

19

Land occupied by the New Zealand Railways Corporation, or by a railway operator, that is—

(a)

part of the permanent way of the railway, being land on which is sited any railway line together with contiguous areas of land that are occupied incidentally and not otherwise used; or

(b)

used, solely or principally, for the loading or unloading of goods or passengers on to or from trains situated on the railway line.

20

Land used as a wharf.

21

Land 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, being land that does not exceed 1.5 hectares for any one institution.

22

Land on which any vice-regal residence or Parliament building is situated.

23

The common marine and coastal area, including any customary marine title area, within the meaning of the Marine and Coastal Area (Takutai Moana) Act 2011.

Schedule 1 Part 1 clause 23: added, on 1 April 2011, by section 128 of the Marine and Coastal Area (Takutai Moana) Act 2011 (2011 No 3).

24

The bed of Te Whaanga Lagoon in the Chatham Islands.

Schedule 1 Part 1 clause 24: added, on 1 April 2011, by section 128 of the Marine and Coastal Area (Takutai Moana) Act 2011 (2011 No 3).

25

Structures that are—

(a)

fixed to, or under, or over any part of the common marine and coastal area; and

(b)

owned, or deemed to be owned, by the Crown under section 18 or 19 of the Marine and Coastal Area (Takutai Moana) Act 2011; or

(c)

owned by the Crown, Te Urewera Board, or the trustees of Tūhoe Te Uru Taumatua under the Te Urewera Act 2014, but subject to note 2.

Schedule 1 Part 1 clause 25: added, on 1 April 2011, by section 128 of the Marine and Coastal Area (Takutai Moana) Act 2011 (2011 No 3).

Schedule 1 Part 1 clause 25(b): amended, on 28 July 2014, by section 138 of the Te Urewera Act 2014 (2014 No 51).

Schedule 1 Part 1 clause 25(c): inserted, on 28 July 2014, by section 138 of the Te Urewera Act 2014 (2014 No 51).

Notes:
1

For the purposes of this Part, unless the context otherwise requires,—

aerodrome has the same meaning as in section 2 of the Civil Aviation Act 1990

airport authority has the same meaning as in section 2 of the Airport Authorities Act 1966

meeting place means any church, meeting house, hall, dining hall, kitchen, or other building (other than a dwelling) used as a meeting place and includes any land attached or appurtenant to and commonly used in connection with any such building

persons in need means persons in New Zealand who need care, support, or assistance because they are orphaned, aged, infirm, disabled, sick, or needy

railway line has the same meaning as in section 4(1) of the Railways Act 2005

railway operator has the same meaning as in section 2(1) of the New Zealand Railways Corporation Restructuring Act 1990

wharf

(a)

means any quay, pier, jetty, or other land or premises in, on, or from which passengers or goods are taken on board or landed from vessels; but

(b)

does not include land that is used primarily or exclusively for private recreational or personal transport purposes.

2

For the purposes of clauses 1 and 2, land does not include land that is used primarily or exclusively for private or commercial purposes under a lease, licence, or other agreement.

3

For the purposes of clauses 3, 9, and 10, land must not be treated as being used for private pecuniary profit solely because charges are made for the admission to, or use of, that land if the net proceeds of the charges are applied,—

(a)

in the case of a local authority, as part of the local authority’s revenues:

(b)

solely for the purposes of the society, organisation, association, or administering body of a reserve that makes those charges, and no part of the charges is distributed as profit to any individual.

4

For the purposes of clause 6, land must be treated as being used for the purposes of a school, institution, or centre described in that clause if—

(a)

it is used solely or predominantly as residential accommodation for any principal, teacher, or caretaker; and

(b)

it is let at a discounted or subsidised rent.

4A

For the purposes of clause 14A,—

(a)

a rating unit is unused if—

(i)

there is no person actually using any part of the rating unit; or

(ii)

the entire rating unit is used in a similar manner to a reserve or conservation area and no part of the rating unit is—

(A)

leased by any person; or

(B)

used as residential accommodation; or

(C)

used for any activity (whether commercial or agricultural) other than for personal visits to the land or personal collections of kai or cultural or medicinal material from the land; and

(b)

a rating unit must not be treated as being used solely because a person is a participant under the Climate Change Response Act 2002 in respect of an activity relating to the rating unit.

5

For the purposes of clauses 18 to 20, land does not include land that is used—

(a)

for administrative purposes; or

(b)

for the purposes of parking, the storage of freight or machinery, maintenance, cleaning, freight consolidation, passenger waiting areas, and the buying and selling of tickets.

6

For the purposes of clause 21, an institution must be treated as being carried on for the free maintenance and relief of the persons to whom that clause applies if—

(a)

those persons are admitted to the institution regardless of their ability to pay for the maintenance or relief; and

(b)

no charge is made to those persons or any other persons if payment of the charge would cause those persons to suffer hardship.

Schedule 1 Part 1 note 1 meeting place: inserted, on 1 July 2021, by section 52(5) of the Local Government (Rating of Whenua Māori) Amendment Act 2021 (2021 No 12).

Schedule 1 Part 1 note 1 railway line: substituted, on 20 July 2005, by section 103(3) of the Railways Act 2005 (2005 No 37).

Schedule 1 Part 1 note 4A: inserted, on 1 July 2021, by section 52(6) of the Local Government (Rating of Whenua Māori) Amendment Act 2021 (2021 No 12).

Part 2 Land 50% non-rateable

1

Land owned or used by a society incorporated under the Agricultural and Pastoral Societies Act 1908 as a showground or place of meeting.

2

Land owned or used by a society or association of persons (whether incorporated or not) for games or sports, except galloping races, harness races, or greyhound races.

3

Land owned or used by a society or association of persons (whether incorporated or not) for the purpose of any branch of the arts.

Notes:

For the purposes of this Part, unless the context otherwise requires,—

  • land does not include land used for the private pecuniary profit of any members of the society or association

  • land, in clause 2, excludes land in respect of which a club licence under the Sale and Supply of Alcohol Act 2012 is for the time being in force.

Schedule 1 Part 2 Notes land: amended, on 18 December 2013, by section 417(1) of the Sale and Supply of Alcohol Act 2012 (2012 No 120).

Compare: 1988 No 97 Schedule 1, Schedule 2