Skip to content

The Commissioner has issued a new ruling and updated other rulings on reassessments under s.17 of the Taxation Administration Act. Read more

Our office will be closed from 24 December to 1 January 2026. Read more

You can now subscribe to receive our latest announcements by email. Read more

Queensland Government - Queensland Revenue Office
Queensland Government - Queensland Revenue Office

Transitional home exemption for land tax

You may be able to claim a transitional home exemption on a home you are not occupying.

On this page:

    If you are between an old home and a new one on 30 June, you might be eligible for a transitional home 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. This means that an exemption will reduce how much you have to pay.

    Eligibility

    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.

    Chris settled on the purchase of his new home on 12 June 2025. 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 2025.

    Chris can apply for a home exemption on his new home and a transitional home exemption on his old home as at 30 June 2025.

    Miriam owns a home in which she has lived for 2 years. In April 2025, she signed a contract to build a new home with a completion date of 15 July 2025. 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 2025 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.

    How to calculate land tax

    Land tax is calculated on the total taxable value of an owner’s Queensland freehold land.

    We add up the taxable value of all land that you own in Queensland at 30 June, excluding land on which you have received an exemption.

    Different rates apply depending on this total value and what type of owner you are. You are liable when the total taxable value of your land is:

    • $350,000 or more—for absentees, companies and trustees of trusts and superannuation funds
    • $600,000 or more—for individuals and trustees of special disability trusts.

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

    On 30 June, Kumar owned 2 properties:

    • their previous home they had been living in up to 24 June, valued at $999,999
    • the new home that they moved into on 24 June, valued at $1,500,000.

    The total taxable value of both properties on 30 June is $2,499,999.

    The previous home was sold and settled the following month.

    Kumar successfully applied for a home exemption on their new home and a transitional home exemption on his old home. This means that his total taxable value is reduced to $0.

    • Without the exemption, Kumar’s land tax would be $29,249.95.
    • With the exemption applied, their land tax is $0.00.

    Apply for exemption

    You’ll need to complete 2 application forms.

    1. Transitional home exemption claim—for the home you were not occupying on 30 June
      • Download Form LT21.
      • Each owner must complete a separate form.
      • Complete the form and send to us by email or post:
    2. Home exemption application—for the home you were occupying on 30 June
      • You’ll complete either a Form LT12 (for individuals) or Form LT13 (for trustees).
      • See how to apply for a home exemption for:

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

    Once applied, the transitional home exemption applies for 12 months while you meet all the requirements.

    Last updated: 18 July 2025