Certain lands are exempt from rates, e.g., vacant Crown Lands, parcels of land within a National Park and land that belongs, for example, to a religious body or school. Details about exemptions can be provided by Council (Sections 555, 556, 557 and 558 Local Government Act, 1993).
Unless you meet the exemption criteria outlined in the Local Government Act, you cannot be exempt from paying rates.
Within 30 days of the service of a rate notice, a person may apply to have the property declared non-rateable by the Land and Environment Court (Section 574 Local Government Act, 1993).