Retirement village residents with a Licence to Occupy are eligible for the Government’s full Rates Rebate if they meet the income criteria.
The new threshold amounts are set every year in mid-June. You will find more information on rates rebates in retirement villages in New Zealand here.
An application for a refund must—
(a) be made on a form provided for the purpose by the Secretary for Local Government; and
(b) be verified by the declaration of the resident; and
(c) be accompanied by a certificate in writing signed by the operator of the retirement village specifying—
(d) be left at the public office of the territorial authority in whose district the property is situated (whether the rates are payable to that territorial authority or to any other local authority) or be sent by post addressed to that office.
You will find more information on Retirement Villages here