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Land tax exemptions
You can claim an exemption for land that you use and occupy as your principal place of residence (your home).
You can only claim this exemption for one property.
Each family, including dependants under 18 years, can only claim the principal place of residence exemption for one property.
This applies regardless of the size or value of the land.
To claim this exemption, the property must be the principal place of residence for at least one owner.
You must also:
have continuously used and occupied the property solely for residential purposes prior to the taxing date
have used the land for residential purposes
be a natural person, a beneficiary of a concessional trust, a life tenant or a person with a right to reside under the terms of a will. |
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