Exemptions and relief from land tax

You can apply online for a land tax exemption for:

• the home you live in (Form LT12)
• the home where all beneficiaries of a trust or estate live (Form LT13)
• land used for the business of primary production (Form LT11).

For these other land tax exemptions, you’ll have to complete an application form and email or post it to us:

• charitable institutions
• transitional homes
• caravan parks, aged care facilities
• residential land developers or landholders undertaking commercial activities that make a significant contribution to Queensland (foreign surcharge exemption).

Read more about how to apply for an exemption.

Yes. If you have multiple eligible properties (e.g. home and primary production), you may apply for different exemptions—but each property must meet the criteria.

• See how to apply for an exemption.
• Read more about land tax exemptions for:
  • your home
  • a transitional home
  • a primary production
  • charitable institution
  • other.

Yes. You can still submit an application if you believe your land was eligible at 30 June, but it’s best to apply within 30 days of your assessment notice.

See how to apply for an exemption.

Once you’ve received a land exemption, it continues while you meet all the requirements.

You don’t need to claim the same exemption again each year.

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

Foreign surcharge exemptions

If you receive an exemption from additional foreign acquirer duty (AFAD) or the land tax foreign surcharge (LTFS), you will need to lodge a statutory declaration at the beginning of each financial year to confirm your continued eligibility. If you are no longer eligible after receiving pre-approval or approval for the AFAD or LTFS exemption, you must notify us within 28 days of a notifiable event arising.

For more information on not meeting exemption requirements, see these pages:

• How valuations and other changes affect land tax
• Exemption or ex gratia relief from the land tax foreign surcharge.