• General land
  ​​This includes properties such as rental, holiday homes, vacant or commercial land. This land is taxable.
  
  
• ​Principal residence land​
  There is a dwelling on this land. The property must be where the owner (who has at least a 50 per cent interest in the land) resides as their principal place of residence. This means it is where they ordinarily eat and sleep. This land is not taxable. 

• ​Primary production land​
  The property must be used substantially for the business of primary production undertaken with a reasonable expectation of profit. ​This land is not taxable.
  

Change in land classification

• ​notify the Commissioner in writing within 30 days of the change, using the​ Chan​​ge in land use​ application.​

Apportionment of land

Whilst land classified as principal residence land is not ordinarily subject to land tax, section 26 of the Land Tax Act 2000 provides that, where that land is also used for purposes other than being the principal residence of the owner or a related person, the Commissioner is required to apportion the land value of the land between principal residence land (not ordinarily taxable) and general land (taxable).  

Land tax is then payable in respect of any part of the land used exclusively for other purposes as though it were general land. 

​Refer to the Land tax and apportionment of principal residence land guideline for additional information.

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