Concessions & Exemptions for Property Owners
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| Claim a principal place of residence | No land tax is payable on homes that are the owner's principal place of residence. This page describes how to apply for a principal place of residence classification. |
| Duty Concessions - Personal Relationships | Duty exemptions available when property is transferred between partners in a marriage, a significant relationship or a caring relationship OR when property is transferred following the breakdown of a personal relationship, including marriage. |
| Apply for duty exemption - relationship breakdown | How to apply for a duty exemption when property is transferred following the breakdown or end of a marriage or a significant relationship. |
| Apply for duty exemption - transfers between partners | How to apply for a duty exemption when property is transferred between partners in a marriage, a significant relationship or between partners in a caring relationship. |
| Duty Concessions - Miscellaneous | This page describes the evidence required to claim a duty concession available under Section 53(b), Section 53(c), Section 53(e), Section 53(j), Section 53(n), Section 227(1)(d), Section 227(1)(j) or Section 227(2) of the Duties Act 2001. |
| Gifts of property used for charitable, educational of religious purposes | A duty exemption is available when the property acquired as a gift will be used for charitable, educational or religious purposes. |
| Duty Concession - Transfer to a beneficiary by way of will or intestacy (inheritance) | Evidence you must supply to claim a duty concession when you have inherited property through a will or intestacy. |
| Land Tax - Pensioner exemption | All pensioners who hold a current Pensioner Concession Card or prescribed equivalent will be entitled to an exemption from land tax. |
| Land Tax - rebate for two residences owned in transitional circumstances | Landowners who, at June 30, have purchased a new principal place of residence but have not yet sold their current principal place of residence, may apply for a rebate (a transitional rebate) on their land tax. Land tax would normally be payable for the residence not being used as a principal place of residence on 1 July of the tax year. Landowners may apply for the transitional rebate whether or not the land tax has actually been paid. |
| Duty Concession - Transfer as a result of foreclosure order | How to claim a duty concession when property is transferred as a result of a foreclosure order |
| Land tax rebate where vacant land is built on during the financial year | Where a principal place of residence is built on vacant land owned as at 1 July of a financial year, a rebate up to the amount of the land tax paid or payable can be claimed. |
