Schools do not have to pay general (land) rates#

Boards do not have to pay rates for school land to the local council. Section 8(1), Local Government (Rating) Act 2002 states that school land is non-rateable.

Section 8(1), Local Government (Rating) Act 2002 – New Zealand Legislation

The exemption applies to all schools and some early learning services, including:

• state schools
• state-integrated schools
• specialist schools
• specialist institutions as defined in Schedule 2, Education and Training Act 2020
• private schools
• not-for-profit early learning education centres.

Schedule 1, Local Government (Rating) Act 2002 – New Zealand Legislation

Schedule 2, Education and Training Act 2020 – New Zealand Legislation

Targeted council rates for services#

Schools do have to pay rates for wastewater, water and rubbish collection if these are separately charged by the local council.

General rates for school houses#

Schools may still have to pay general rates for school houses that are on separate land titles and under school board management. School boards must pay rates if the house is not tenanted by a teacher or caretaker at a discounted or subsidised rate.

School houses