Short term visitor accommodation converted to long term rental exemption

​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.


The eligibility requirements are:

  • the property must be classified as General land​;
  • a written residential tenancy agreement, within the meaning of the 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 ​2024; 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.

How to apply

To apply for the land tax exemption​:
​​​If you are unsure if your property qualifies for this exemption, email us the details. 

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