Cr Lee Vandervis issued a statement that he intends to be read out at a Dunedin City Council meeting.
"I cannot represent Dunedin citizens by singing, pretending to speak a Māori language, or by voting for more race-based funding of Māori elites and jobs.
"I reject all accusations of racism, especially coming from those who repeatedly label me ‘pale, stale and male’ across the council table, as this personal abuse really is racist, ageist and sexist."
He would be attending a family wedding in Heidelberg at the time of the council meeting.
The council is set to consider a report by independent investigator Jordan Boyle, who found Cr Vandervis breached the council’s code of conduct.
Cr Vandervis advised council chief executive Sandy Graham last month he was "quite happy" for the matter to be dealt with in his absence.
The complaint was laid by Cr Marie Laufiso, who alleged Cr Vandervis had shown contempt for the council’s Te Pae Māori forum, as well as for mana whenua and mātāwaka.
Mana whenua are Māori with ancestral links to the area and mātāwaka are those without.
Cr Vandervis declined to participate in the investigation.
Mr Boyle found Cr Vandervis breached the code by refusing to attend Te Pae Māori meetings, referring to mana whenua representatives on two council committees as anti-democratic and race-based representation, and for statements made in an email in July last year.
The email, dated July 16, included comments about a decision-making hui agenda being "not understandable by non-Māori speakers" and the hui being held "in a tribal environment that excludes sovereign non-compliant elected representatives".
Mr Boyle said all councillors were expected to attend Te Pae Māori meetings and Cr Vandervis chose to exclude himself.
The email amounted to a material breach of the code and specifically the requirement to uphold the reputation of the council.
The investigator noted the council had unelected members on its audit and risk subcommittee and there was no evidence Cr Vandervis had a problem with this.
"Cr Vandervis’ issue, therefore, appears to be limited to Māori representatives only."
"I view this breach as material. This is because I consider a councillor taking positions solely based on race is inappropriate and brings Cr Vandervis into disrepute."
Various other matters were not considered to amount to a breach of the code.
Mr Boyle’s report included extracts from emails sent to Dunedin Mayor Jules Radich by Crs Christine Garey and David Benson-Pope in July last year.
Cr Benson-Pope told the mayor on July 20 he was concerned about lack of meaningful action after "extraordinarily offensive communication" from Cr Vandervis about Te Pae Māori.
"Councillors, staff and our appointed Māori members have long suffered the embarrassment of the repeated bigoted views expressed by the councillor during meetings."
An email from Cr Vandervis ahead of a Te Pae Māori meeting "takes this prejudice and racism to a new nadir".
"The councillor’s behaviour is unfitting for any member of council, and completely incompatible with anyone holding positions of responsibility."
Cr Vandervis has this term been chairman of the council’s finance and council-controlled organisations committee.
In an email on July 19 last year, Cr Garey called on the mayor to show "visible leadership".
She objected to comments by Cr Vandervis at a meeting that day, calling them racist and "hate filled".
Cr Laufiso lodged a complaint in November, telling the mayor she would have preferred "that you had dealt with this matter without incurring the costs of an investigation".
The Otago Daily Times has approached the mayor for comment.
In her complaint, Cr Laufiso said the council had adopted a position of zero tolerance towards racism.
"We can’t let our silence be interpreted as tacit endorsement."
Cr Vandervis vowed to "continue to exercise my right to free speech in the public interest and to be part of the diversity necessary for democratic representation on the Dunedin City Council".
The council will consider the findings of the investigation and decide whether a material breach of the code of conduct occurred.
Possible sanctions for a material breach include a letter of censure, requesting an apology and suspension from committees.