New home builders rebate

New home builders may be eligible for a rebate on the current year's land tax where they qualify for principal residence land classification on their newly built home. The owner must not have owned another property classified as principal residence land as at 1 July that year.​
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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
  • do not own other land classified as principal residence land as at 1 July; and 
  • built a house on the vacant land; and
  • commenced occupying the house as their principal residence during the financial year. 

How to apply

To apply for the rebate:

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