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
    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.

For the purposes of 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 Land tax exemption - Short term visitor accommodation converted to long term rental guideline for more information about eligibility requirements.

How to apply

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

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