This bill does this in two ways. First, land blocks that are entirely unused will be made non-rateable and existing rates arrears on those blocks will be written off. At the same time, land which has been set aside under Ngā Whenua Rāhui kawenata will also be made non-rateable. Second, local authority chief executives will be given discretion to write off rates arrears on any land where they consider the rates cannot be recovered. In addition, they will be able to write off rates where a person has inherited a beneficial interest in a block of Māori land and finds that they have also inherited rates arrears. The bill's third initiative is to create a statutory remissions process for rates on Māori land under development.