Apply for a land tax exemption - Private Residence

Form
FLT21 - Apply for an exemption for your private residential property.
Last updated:

Ownership of the land is determined as at midnight on 30 June in the financial year immediately before the assessment year.

To be eligible for a residential exemption, the land must be

  • owned by a person who uses it as their primary residence or
  • owned by a husband and wife or de facto partners, with at least one owner using the land as their primary residence.

The land must

Your exemption will continue while you use the property as your primary (or principal) place of residence (PPR). You must notify us as soon as your use of the property changes (such as if you rent out the property or live elsewhere).

Was this page useful?