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Overview - Land Tax
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Who pays Land tax?



Land tax is an annual tax payable by anyone who owns property at 1 July each year, unless the land is:
  • classified as the owner's principal place of residence
  • classified as primary production land
  • used by the owners for religious purposes
  • used as a medical establishment
  • used principally for Aboriginal cultural activities and is Aboriginal land
  • used to operate a retirement village, or for related purposes
Or:
  • the land is subject to a conservation covenant
  • the land is owned by a charitable institution

Sporting clubs are NOT exempt, but may be entitled to a concessional rate of tax. Applications for the special rate of land tax must be in writing and forwarded with a copy of the constitution, rules or objects of the club.

Further information is available in the following documents:

Information is also available on the rates of land tax or you can use the land tax calculator to estimate your land tax liability.

Please note:

If your land use changes and ceases to be used as your principal residence land, primary production land or exempt land you must notify the Commissioner of State Revenue within 30 days.

Change of Land Use online form



A user-friendly online form has been introduced for taxpayers to advise of changes in land use.

Change in Land Use online form

You can use this form to:
  • claim a Principal Place of Residence;
  • apply retrospectively for a Shack Land classification for the 2010-2011 financial year; or
  • advise the State Revenue Office where property is no longer used as your Principal Place of Residence or for Primary Production.
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