Concessions & Exemptions for Property Owners
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| 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. |
| Primary Production Land Classification | Land tax is not charged on primary production land. This page describes how to apply for a primary production land classification. |
| Gifts of property used for charitable, educational or religious purposes | A duty exemption is available when the property acquired as a gift will be used for charitable, educational or religious purposes. |
| Personal Relationships | Duty exemptions available when property is transferred between partners in a marriage, a significant relationship or a caring relationship. |
| 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. |
| Duty Exemptions - Miscellaneous | This page describes the evidence required to claim an duty exemptions 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. |
| 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 |
| Home Business Land Tax Concession | A concession on Land Tax is available for Qualifying Home Businesses. Eligibility criteria apply. |
