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    1. Home
    2. Land tax
    3. Exemptions and relief
    4. Home exemption for individuals

    Land tax home exemption for individuals

    Understand the eligibility requirements for a home exemption and the different ways you can apply.

    On this page:
      Other exemptions and relief pages

      You can claim a home exemption on land, or the part of land, you use as your home.

      When an exemption is applied to a parcel of land, the taxable value
      Taxable value

      The lesser of:

      or

      Taxable value is defined in section 16 of the Land Tax Act 2010.

       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.

      You can only have 1 property as your home
      Home

      Land tax

      A building, or part of a building, that is all the following:

      • fixed to the land
      • designed or approved by local government for human habitation by a single family unit
      • used as your principal place of residence.

      It is used as a home if it is occupied by the owner or beneficiary as their principal place of residence.

       , whether it is in Queensland or elsewhere.

      Generally, 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. Depending on the information that we have, you may receive an exemption for land used as your home without having to apply. In these situations, we’ll send you a notice about the exemption that has been applied, the date of effect and what to do if you believe you’re not entitled to the exemption.

      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.

      Eligibility

      To be eligible for a home exemption, you must meet all the following conditions.

      • You (the owner) must:
        • be an individual and not own your interest as a trustee
        • have occupied a home on the land on or before the liability date (i.e. 30 June)
          Liability date

          The liability date is 30 June.

          For example, if you own property on 30 June 2025 and are applying for an exemption for the 2025–26 assessment year, you would enter 30/06/25 as the liability date.
        • have only 1 principal place of residence
          Principal place of residence

          Land tax

          A person’s principal place of residence is the home in which they live. You can only have one principal place of residence as at 30 June of a relevant year.
        • use the land exclusively as your home; or, in the circumstances where you use a portion of the home for a non-exempt purpose, use the home substantially as your home.
      • The land must, at the liability date:
        • contain a home
          Home

          Land tax

          A building, or part of a building, that is all the following:

          • fixed to the land
          • designed or approved by local government for human habitation by a single family unit
          • used as your principal place of residence.

          It is used as a home if it is occupied by the owner or beneficiary as their principal place of residence.
        • comprise 1 parcel.
          Parcel

          A parcel is an area of land:

          or

          • with a separate lot entitlement detailed in a community titles scheme, building units plan or group titles plan.
      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
      Allowable letting

      An arrangement (e.g. renting a room or granny flat) where each of the following applies:

      • the land is used as the home of a person (the principal resident)
      • the principal resident has given the occupant the right to live on the land under a tenancy agreement
      • the gross floor area of the residential area to which the right relates (the leased area) is not more than 50% of the total floor area of all residential areas on the land
      • the occupant uses the leased area for residential purposes and has not given the right to occupy any part of the leased area to another person under a tenancy agreement
      • the rent payable for the leased area is not more than the market rent for the area.

      It is not an allowable letting if the leased area is in a building containing 3 or more flats and the leased area is not used for residential purposes by the principal resident.

      For more information, see the public ruling on the land tax exemption for a home (LTA000.1).

       for more information.

      Absentees are not eligible for a home exemption.

      Partial exemptions

      A partial home exemption is available where land is used both as a home and for a non-exempt purpose (e.g. two allowable lettings in place occupying more than 50% of the total floor areas of all residential areas on the land).

      We will consider these applications based on the relevant circumstances.

      For more information, see:

      How to calculate land tax

      Your liability for land tax is based on land you own at midnight 30 June each year. As an individual, you are liable for land tax if the total taxable value
      Taxable value

      The lesser of:

      or

      Taxable value is defined in section 16 of the Land Tax Act 2010.

        of your freehold land—comprising land owned solely and your share in land owned jointly with others—at 30 June is $600,000 or more.

      If your application for a home exemption is approved, your total taxable land will exclude your home.

      James owns one property that he uses exclusively as his home. It has a taxable value of $999,999.

      His application for the home exemption is approved. This means that his total taxable value is reduced to $0.

      • Without the exemption, James’s land tax would be $4,499.95.
      • With the exemption applied, his land tax is $0.00.

      Shruthi owns 5 properties. She uses one of the properties exclusively as her home. It has a taxable value of $999,999.

      The total taxable value of all of Shruthi’s properties is $3,999,999.

      Shruthi’s application for the home exemption is approved. Her total taxable value is reduced to $3,000,000 ($3,999,999 less $999,999).

      • Without the exemption, Shruthi’s land tax would be $49,999.95.
      • With the exemption applied, her land tax is $37,500.

      Apply for exemption

      To apply for a home exemption for an individual, you need to complete Form LT12. There are 3 ways you can do this:

      • Option 1: Create a full-access QRO Online account to apply for the exemption and manage ongoing land tax obligations.
      • Option 2: Create a quick-access QRO Online account to apply for the exemption only.
      • Option 3: Complete an online version, without having to create an account.

      Each owner wanting to claim an exemption must complete a separate form. For example, if you own the home with your spouse, you would separately log in to your personal accounts and submit 1 application each.

      Before you start, you must have created your personal QRO Online account. If you need help with this, you can:

      Follow these steps to apply for the exemption.

      1. Log in to QRO Online.
      2. On the Home screen, select the My land tile.
        If you can’t see this tile, you may not have finished verifying your identity.
      3. Select Manage exemptions from the side menu.
      4. Select Lodge new exemption.
      5. Select the LT12 tile.
        The explanatory notes under the tile will help you complete the form.
      6. Complete the form and click Submit.

      Watch a video of the steps to lodge an application.

      If you have trouble submitting the application, log out of QRO Online. Wait, then log in again using Google Chrome. Your form will be saved in Manage exemptions under Actions. Check the details and click Submit.

      You can check the progress of your application under Actions:

      • Edit draft—means you have saved your application as a draft, but not yet submitted it. Make sure you have completed all fields and click Submit.
      • View form—means you have submitted your application.
        • If approved, you’ll see your exemption by selecting Manage exemptions from the left menu.
        • If not approved, we’ll notify you in writing.

      See how to check your land tax online.

      Before you start, you must have created your personal QRO Online account. If you need help with this, you can:

      Follow these steps to apply for the exemption.

      1. Log in to QRO Online.
      2. On the Home screen, select Apply for a land tax exemption (under ‘Online forms’).
      3. Enter your identification details and click Next.
      4. Select the LT12 tile.
        The explanatory notes under the tile will help you complete the form.
      5. Complete the form and click Submit.

      We’ll send you a decision notice confirmation after we have processed your exemption claim.

      You can submit Form LT12 online. Read the guide, complete the fields (including the declaration) and press Submit.

      We’ll send you a decision notice confirmation after we have processed your exemption claim.

      Also consider…

      • Read the public ruling on the land tax exemption for a home (LTA000.1).
      Last updated: 19 September 2025