Use this form to apply for a land tax exemption for private residential property owned by a person who has entered full-time care.
Don’t use this form if:
- the property is held in trust or owned by a company.
- the owners are living at the property. If all or some owners are living at the property, you can apply for a residential exemption using Form FLT21 'Application for Residential Exemption'.
- you didn’t previously use the property as your primary residence.