Short term visitor accommodation converted to long term rental

​​​​​Land Tax is normally payable on property that is not your principal place of residence.

However if this use meets the eligibility requirements below, applicants may qualify for a one year land tax exemption.


The eligibility requirements are:

  • the property must be classified as 'general' land;
  • a written residential tenancy agreement, within the meaning of the
    Residential Tenancy Act 1997 must have commenced for the property between 15 March 2018 and 30 June ​2023; and
  • ​​the dwelling on the property must have been used as short stay accommodation during the majority of the three​ month period prior to the commencement of the residential tenancy agreement.


How to apply

To apply, please use the Application for exemption - short term accommodation converted to long term rental.

If still uncertain whether your property qualifies for this exemption, please contact the State Revenue Office

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