Land Tax Fact Sheet - Private Residences

Fact sheet
Land tax exemptions for newly constructed or refurbished residences, or residences owned in transitional circumstances.
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You may be exempt from land tax while constructing or refurbishing a property which will be your primary residence upon completion.

A transitional exemption may apply if you occupy your primary residence while constructing or refurbishing a new primary residence or are moving from one established property to another.

A partial exemption may apply if all owners are not using the land as their primary residence or if they are using the land for both residential and non-residential purposes.

A residential exemption is not available for a property owned by a corporation or held in trust.

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