Principal Residence Land

Claim a Principal Residence Land classification

To apply for Principal Residence Land Classification, please use the online form.

The classification may be applied to land on which a dwelling is erected and which is occupied and used by the owner as their main place of residence as at 1 July of each financial year.

To qualify for a Principal Residence Land classification, the applicant must own at least 50 per cent of the land, and the residence must be occupied by:

  • the owner, or their spouse (or former spouse);
  • the beneficiary of an estate of a deceased owner (where the land is held by the trustee of the estate);
  • a beneficiary of a trust appointed by a court (where the land is held by the trustee of that trust); or
  • a beneficiary of a special disability trust (where the land is held by the trustee of the special disability trust).

From 1 July 2017, where a property has a principal residence land classification and the owner (who was residing at the property) dies, the property will, in certain circumstances, continue to receive the principal residence land classification for the financial year following death.

Home unit company land occupied by the owner, their spouse, or former spouse may also be classified as Principal Residence Land.

Land classified as Principal Residence Land is abbreviated as 'RES' on the Land Tax Notice of Assessment issued by the Commissioner of State Revenue.

If only a part of the Principal Residence Land was used as a main place of residence as at 1 July, only that portion of the assessed land value can receive the classification.

The Principal Residence Land (non-taxable) classification does not apply to:

  • holiday homes;
  • fully rented houses and units;
  • vacant land; or
  • commercial land.
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