Local Government (Rating) Act 2002, s 116; Schedule 1, Part 1, clauses 10–14
Rates don’t have to be paid for the following types of land:
Māori customary land
an area of land that’s used as an urupā (Māori burial ground)
an area of land that’s set aside for a marae or meeting place
land that’s been set aside as a Māori reservation for the common use and benefit of the people of Aotearoa New Zealand (but homes on reserved land can still be rated)
an area of Māori freehold land on which a meeting house has been built, and
Māori freehold land that has been specifically exempted from rates by an Order in Council, on the recommendation of the Māori Land Court.