Schedule 1 s 8
Categories of non-rateable land
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.
2 Land vested in the Crown and forming part of---
(a) a flood ponding area:
(b) any foreshore:
(c) the bed of the territorial sea:
(d) the bed of any navigable lake or navigable river.
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) the New Zealand Historic Places Trust:
(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 for the Blind, except as an endowment.
6 Land owned or used by, and for the purposes of,---
(a) a special school established under section 98(1) of the Education Act 1964:
(b) an educational establishment defined as---
(i) a state school under section 2(1) of the Education Act 1989:
(ii) an integrated school under section 2(1) of the Private Schools
Conditional Integration Act 1975:
(iii) a special institution under section 92(1) of the Education Act
1989:
(iv) an early childhood centre under section 308(1) of the Education
Act 1989, excluding any early childhood centres that operate
for profit:
(v) a school under section 35A of the Education Act 1989, excluding
any registered schools that operate for profit:
(c) an institution under section 159(1) of the Education Act 1989.
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 1 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 does not exceed 2 hectares and 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 Maori burial ground.
11 Maori customary land.
12 Land that is set apart under section 338 of Te Ture Whenua Maori
Act 1993 or any corresponding former provision of that Act and---
(a) that is used for the purposes of a marae or meeting place and that does not
exceed 2 hectares; or
(b) that is a Maori reservation under section 340 of that Act.
13 Maori freehold land that does not exceed 2 hectares and on which a
Maori meeting house is erected.
14 Maori 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.
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 1 institution.
22 Land on which any vice-regal residence or Parliament building is
situated.
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
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 2(1) of the New Zealand
Railways Corporation Act 1981
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.
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.
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 of Liquor Act 1989 is for the time being in force.
Compare: 1988 No 97 First Schedule, Second Schedule