Apply for a land tax exemption - Owner in care

Form
FLT26B - Apply for a land tax exemption for private residential property owned by a person who has entered full-time care.
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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.

See information about the owner in care exemption.

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