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 other land tax exemptions (e.g. charitable institutions, transitional homes, caravan parks, aged care facilities), you’ll have to complete an application form and email or post it to us.

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.

Read about what changes affect your land tax.