We have come across some very detailed maps that identify precisely which 421 unfinished estates (or part of), and each of the 5,100 properties on them, are exempt from the local property tax.  An example of what the maps look like is below.  The red boundary denotes the exemption area, with any units inside exempt from the tax.

exemption map

The maps are organised into local authority files.  In the list below, the local authorities without a link do not have any exempt unfinished estates.

Carlow, Cavan, Clare, Cork City, Cork County, Donegal, D/L Rathdown, Dublin City, Fingal, Galway City, Galway County, Kerry, Kildare, Kilkenny, Laois, Leitrim, Limerick City, Limerick County, Longford, Louth, Mayo, Meath, Monaghan, North Tipperary, Offaly, Roscommon, Sligo, South Dublin, South Tipperary, Waterford City, Waterford County, Westmeath, Wexford, Wicklow