Land tax exemptions
Depending on the ownership and use of the land, you may be eligible for a land tax exemption.
When an exemption is applied to a parcel of land, the taxable value of that parcel is excluded from the total taxable value of all your land. So, an exemption will reduce how much you have to pay.
There is no exemption specifically for seniors or pensioners.
From 1 July 2023, you may receive an exemption from land tax for the 2023–24 year without having to apply. This will occur where the Commissioner of State Revenue has sufficient information to be satisfied that land you own is being used as your home. In these situations, we will send you a notice about the exemption that has been applied and the date of effect.
Otherwise, land tax exemptions are not automatic—you must apply for them. For land with joint owners, each owner wanting to claim an exemption must apply separately.
Once applied, the exemption continues while you meet all the requirements. You don’t need to claim the 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.
Your annual assessment notice will show the exemption code beside the specific parcel of land:
- R Residential home
- H Residential home (no form required)
- T Transitional home
- P Primary production
- M Moveable dwelling park
- A Aged care facilities
- S Supported accommodation
- D Subdivider discount
- C COVID-19 relief
- E Other exemption.
We may ask you to give evidence of your exemption eligibility for the last 5 years.
Find out when a change of circumstance will affect your exemption eligibility.
Read about annual land valuations if you want to learn about how your land is valued and what information is included in your notice.
You can claim a home exemption on land, or the part of land, you use as your home.
Use our home exemption tester to determine if you are eligible.
You may still qualify for the exemption if you live on the land but rent out a room or granny flat. See the home exemption tester or the definition of allowable letting for more information.
If more than 50% of the land you reside on is used for primary production (e.g. farming or agriculture), you should consider applying for a primary production exemption instead of the home exemption. You can also apply for a primary production exemption for any other landholdings that are used for that activity.
If you own land in Queensland and use the land as your home (that is, you live mainly at that address), you may be eligible to claim a home exemption.
If the Commissioner of State Revenue has sufficient information that you are using land as your home, an exemption will be applied—you won’t need to submit an application for an exemption. You will receive a notice advising you that an exemption has been applied and what to do if you believe you’re not entitled to the exemption.
For land with joint owners, the Commissioner will consider each owner’s entitlement to the exemption separately. In some cases, the Commissioner may have sufficient information to apply the exemption for only one of the owners.
If the Commissioner doesn’t have sufficient information to apply an exemption, you will have to submit a land tax exemption application. Ordinarily, you will receive a letter advising you how to do this; however, the onus is on landowners to ensure that they understand and comply with their land tax obligations.
- Each owner of the home who wants to claim the exemption must complete a separate form.
- You only need to apply once for that residence (i.e. you don’t have to apply each year unless you move home to a different Queensland address).
You can only have 1 property as your home, whether it is in Queensland or elsewhere. Contact us using QRO Online or the enquiry form to let us know if you do not mainly live in the home during a following financial year.
Read the public ruling on the land tax exemption for a home (LTA000.1) for more information.
(You can also download the application (Form LT12)—you will be advised of the outcome by post or email.)
Trustees of trusts and superannuation funds
If you are a trustee of a trust (including a trust created for a deceased estate), you may be able to claim an exemption for the land you own where all the relevant beneficiaries of the trust or estate use that land as their home.
See how to apply for a home exemption using QRO Online.
If you are a trustee of a discretionary trust and a power of appointment has been made for only some beneficiaries, attach the appointment document to your claim.
Trustees of foreign trusts are not eligible for a home exemption.
Read the public ruling on the land tax home exemption for trustees (LTA041.1) for more information.
(You can also download the application (Form LT13)—you will be advised of the outcome by post or email.)
You may be able to claim a transitional home exemption on a home you are not occupying.
The transitional home exemption applies where you:
- were occupying the old home on 30 June of the previous year
- became the owner of the new home during the 12 months before 30 June
- were occupying either your new or old home on 30 June
- received no rent or other income from your old home after you stopped occupying it as your home
- received no rent or other income from your new home before occupying it as your home—income derived from a lease or licence entered into by the previous owner may be allowed
- no longer owned the old home on the following 30 June
- were occupying the new home on the following 30 June.
Individuals and eligible trusts can apply for this exemption if these requirements are met.
For the home you were not occupying on 30 June complete a transitional home exemption claim (Form LT21). You will also need to complete a Form LT12 or Form LT13 home exemption claim for the home you were occupying on 30 June.
Example—Living in new home and still own old home on 30 June
Chris settled on the purchase of his new home on 12 June 2023.He moved out of his old home and occupied the new one on the same day. He owned both homes on 30 June (the liability date for land tax) of that year. He needed to obtain bridging finance until the sale of his old home on 20 July 2023.
Chris can apply for a home exemption on his new home and a transitional home exemption on his old home as at 30 June 2023.
Example—Living in old home with new home not complete on 30 June
Miriam owns a home in which she has lived for 2 years. In April 2023, she signed a contract to build a new home with a completion date of 15 July 2023. Miriam owns both properties on 30 June (the liability date for land tax) of that year.
She is still living in her original home at 30 June 2023 and can claim a home exemption on this property.
The new home is still under construction at 30 June. Miriam cannot claim a transitional home exemption on that property because it is not deemed habitable on this date.
If all or part of your land is used solely for the business of primary production, you may be eligible for a primary production exemption.
See how to apply for the exemption using QRO Online.
You may claim the exemption for multiple parcels of land, as long as the land is used for a primary production activity and is carried on for the same business of primary production (e.g. separate forms are required if you run your own cattle on 1 parcel and agist another parcel to a grazier and want to claim exemptions for both).
Read the public ruling on land used for primary production (LTA053.1) for more information.
(You can also download the application (Form LT11)—you will be advised of the outcome by post or email.)
Complete a charitable institution exemption claim (Form LT15) for land owned by a registered charitable institution, used for exempt purposes.
A moveable dwelling park is a place where caravan or manufactured home sites are leased or rented.
You can claim an exemption if both the following apply:
- the land is used mainly as a moveable dwelling park
- more than 50% of sites in the park are occupied, or only available for occupation, for residential purposes for more than 6 weeks at a time (i.e. the occupier has signed a tenancy agreement).
Read the public ruling on the land tax exemption for moveable dwelling parks (LTA054.1) for more information.
You may be able to claim an exemption if the land is used for a supported accommodation service.
A supported accommodation service is a residential service accredited at level 3 under the Residential Services (Accreditation) Act 2002. See section 4 of that Act for examples.
Complete an exemption claim (LT20) for land used for supported accommodation.
You may be able to claim an exemption if your not-for-profit society, club or association occupies a building on land that it owns or is held in trust for them.
Complete an exemption claim for societies, clubs and associations (Form LT19).