General land

​​​​​​​​​Land tax is an annual tax payable by the owner of land classified as 'general land' as at 1 July each year. The properties that are taxable include (but are not limited to):
  • Vacant land;
  • Commercial properties;
  • Shacks or holiday homes; and
  • Rental properties. 

The 'general land' classification is applied to any land that is not classified as either Principal Residence Land or Primary Production Land​. 

​Exemptions or rebates

An exemption or rebate may be available, otherwise land tax is ordinarily payable for land with a 'general land' classification.  
 

Land tax calculation

Land tax is calculated on the assessed land value​ of taxable land held by the registered owner.

Where one property is owned, land tax is calculated on the property's assessed land value or the apportioned assessed land value if there is more than one use.

When more than one property is owned, land tax is calculated on the aggregated assessed land values of the properties.

​Refer to the rates of land tax and the land tax calculator​.
​

Selling general land with land tax owing  

If a property has a 'general land' classification, any overdue land tax on the account must be paid when the property is sold or transferred.

Do one of the following if you are involved in a sale or transfer:

  • If a solicitor/conveyancer is representing you, discuss the issue with them; or 
  • If you are representing yourself... ​refer to Land Tax Search​. 


 

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