Land tax is an annual tax payable by the owner of land (classified as general land) as at 1 July each year. Properties that are taxable include vacant land, commercial properties, rental properties and shacks.
Land tax is not payable on a property which is the owner's principal place of residence (principal residence land) or the land classified as primary production land. Property owners need to apply for either of these land classifications.
Refer to our COVID-19 page for information on land tax related measures.