Ineligibility for land tax home exemption

If you have received a notice or assessment notice informing you that an exemption has been applied to the property you use as your home, you must notify us within 30 days of the date of the notice if:

• the property is not your home
• you own the property as a trustee
• you did not use the property as your home between 1 January and 30 June (or from the date of acquisition if you purchased it after 1 January) of the relevant tax year (e.g. if you did not use the property as your home from 1 January 2024 to 30 June 2024, you may not be eligible for the exemption for 2024–25 tax year.)
• you rented out all or part of your home between 1 July and 30 June of the relevant tax year
• you were running a business from your home between 1 July and 30 June of the relevant tax year
• you know of any other reason why you may not be eligible for the home exemption
• the landholding information or any other information contained in the notice is incorrect.

We regularly conduct compliance activities, including audits of clients who have received the land tax home exemption. Read about the:

• land tax home exemption
• record-keeping requirements for the exemption.

Change in circumstances

The exemption continues to apply for each year you meet all the requirements.

However, a change in circumstances may affect your exemption and you must tell us in writing by 31 July of the relevant tax year, if you’re no longer eligible for the exemption in that year. If you don’t do so, you may be liable for interest and penalties in addition to the land tax payable.

Use the form below to notify us if your circumstances have changed.

How to notify us

You must notify us using the approved form. You can either:

• complete the online notification form

or

• download the notification of ineligibility for land tax home exemption—individual (Form LT27). Send the completed form to Queensland Revenue Office by email or post:
  • landtax@treasury.qld.gov.au
  • GPO Box 2476, Brisbane 4001.

Online notifications

Use this form to notify us if you have received the land tax home exemption and:

• you believe this is incorrect

or

• your circumstances have changed after receiving the exemption.