New home builders may be eligible for a rebate of their land tax where they qualify for principal residence land classification on their newly built home. 

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Eligibility

New home builders may be eligible for a land tax rebate for a financial year if:

• they own vacant land as at 1 July of the financial year; and
• they do not own other land classified as principal residence land as at 1 July; and 
• a dwelling was built on the vacant land; and
• the owner of the land or a related person, as defined in the Land Tax Act 2000​, occupy the house as their principal residence during the financial year. 
  
  

How to apply

To apply for the new home builders rebate:

• ​submit the online Principal residence land application​. ​​