​​Land tax is normally payable on property that is not your principal place of residence. If its use meets the eligibility requirements below, applicants may qualify for a one year land tax exemption.
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​Eligibility

The eligibility requirements are:

• the property must be classified 'General land';
  
• a written residential tenancy agreement, within the meaning of Section 3 of the Residential Tenancy Act 1997, for a fixed period of at least 12 months, must have commenced for the property between 15 March 2018 and 30 June 2026 inclusive; 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.

For the above eligibility criteria, short stay accommodation is a dwelling that is:

• being used or available for use for monetary gain by the owner as accommodation for a person who is away from their normal place of residence; and
• intended to be used as accommodation by that person for not more than four weeks.

Refer to the Short term visitor accommodation converted to long term rental guideline for additional information.

How to apply

Use the Short term visitor accommodation converted to long term rental application to apply for the land tax emeption.

If you are unsure if your property qualifies for this exemption, email us the details.