Apply for a land tax exemption

You may be eligible for an exemption, concession or rebate on your land tax.
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Each type of exemption, concession or rebate has its own application form.

Living in your own homeYou may receive an exemption if you own and use your property as your primary residence on 30 June.Apply for this exemption
Moving between homesYou may receive an exemption if you are moving from one home to another that you acquired in the previous financial year.Apply for this exemption
Building a new homeYou may receive an exemption if you’re building a new home, and you don’t live at another property you own during construction.Apply for this exemption
Moving to a new or renovated homeYou may receive an exemption if you’re building a new home on newly acquired land, and plan to sell your old home.Apply for this exemption
Deceased estateYou may receive an exemption on a private residence after the owner's death.Apply for this exemption
Owner in careYou may receive an exemption for your primary residence if you move into full-time care, such as a nursing home or hospital.Apply for this exemption

Build-to-rent exemption

In the 2022-23 State Budget the government announced a new 50 per cent land tax exemption for eligible large scale build-to-rent developments, commencing in the 2023-24 assessment year. The government introduced the new legislation into Parliament on 17 May 2023.

The application form will be added to this page once the details are finalised.

Partial exemptions

Partial exemptions and concessions are available if only some of the owners use the land as their primary residence or if the land is used for both exempt and non-exempt purposes, such as residential and business/commercial purposes.

See Commissioner's Practice LT 23 for information about the taxable value of partially exempt land.

Other exemptions

Click on the link below to complete the relevant application form.

Contact us to apply for the following exemptions, concessions and rebates.

  • Land owned or vested in the Crown, local government or an agency of the Crown
  • Land used for a public or religious hospital
  • Land held as mining tenements
  • Land dedicated to zoological, agricultural or other public purposes
  • Land owned by a veteran’s surviving partner or mother
  • Land held under an approved conservation covenant
  • Land vacated for sale by mortgagee

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