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.
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
Ireland after NAMA 
March 21, 2014 at 4:10 pm
Cahristendom,ferrybank, Co,Kilkenny. This estate is unfinished . Is it exempt from LPT. ?
March 21, 2014 at 4:16 pm
there are approx 40/50 unfinished houses on this estate at Christendom, Ferrybank, Co, Kilkenny. I dont see it on exemption list ? Why is that. Has anyone visited this estate either from the council or department. if not they should .