Ineligibility for land tax home exemption
You must notify us if you have received the home exemption incorrectly, or if circumstances have changed and you’re no longer eligible.
When you receive a land tax home exemption as an individual or as a trustee of a trust, the exemption will apply for each year you meet all the requirements.
You must notify us if you sell your home property or your circumstances change.
We regularly conduct compliance activities, including audits of taxpayers who have received the home exemption. Read about the:
- home exemption for individuals
- home exemption for trustees
- record-keeping requirements for the exemption.
Individuals
If you have received a letter 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 2026 to 30 June 2026, you may not be eligible for the exemption for 2026–27 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.
If you have a change in circumstances that may affect your exemption, you must notify us in writing by 31 July of the relevant tax year if you’re no longer eligible for the exemption in that year.
How to notify us as an individual
There are 2 ways that you can tell us that you are not eligible for a home exemption or that your circumstances have changed. If you notify us in time, you may be liable for interest and penalties in addition to the land tax payable.
- Option 1: Complete an online notification form.
- Option 2: Download and post a notification form.
You can submit an online Form LT27 (notification of ineligibility for land tax home exemption—individual). 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.
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.
- Email: landtax@treasury.qld.gov.au
- Post: Queensland Revenue Office, GPO Box 2476, Brisbane 4001.
Trustees
If you (as trustee of a trust) have received a letter or assessment notice informing you that an exemption has been applied to the property the beneficiaries of the trust use as their home, you must notify us within 30 days of the date of the notice if:
- you are not the trustee of the trust
- the property is not occupied as the home of all beneficiaries of the trust
- any of the beneficiaries have another principal place of residence
- the property is not used exclusively as the beneficiaries’ home.
If you have a change in circumstances that may affect your exemption, you must notify us in writing by 31 July of the relevant tax year if you’re no longer eligible for the exemption in that year.
How to notify us as a trustee
To tell us that you are not eligible for a home exemption or that your circumstances have changed, send an email to landtax@treasury.qld.gov.au. Include the following information:
- your client number
- the property details (e.g. lot and plan number)
- the reasons you are no longer eligible for the exemption.
If you notify us in time, you may be liable for interest and penalties in addition to the land tax payable.