Apply for a land tax exemption - Newly constructed or refurbished residence

You may be exempt from land tax for up to two consecutive assessment years for a property that has taken two or more years for construction or refurbishment to be completed if:

• construction or refurbishment is carried out in the first assessment year and
• construction or refurbishment is completed in the second assessment year and
• the owner occupies the property as their primary residence in the second assessment year and
• no income was derived from the property between the beginning of the first assessment year and the time the property is occupied as the owner’s primary residence and
• the owner doesn’t own any other private residential property that is exempt from land tax as their primary residence. 

Submit the application form below after you have commenced construction or refurbishment. 

See the Land Tax - Private Residences fact sheet. 

You will need to complete and lodge the confirmation form after you've started using the constructed/refurbished property as your primary residence.

Extending the exemption

If you commenced construction between 1 July 2020 and 30 June 2023

If you entered into an initial building contract (or for an owner builder, if the building permit was granted) between 1 July 2020 and 30 June 2023, your property may be exempt from land tax for up to three years if:

• construction or refurbishment is carried out in the first assessment year and
• the owner occupies the property as their primary residence in the assessment year following the financial year in which the property was completed and
• no income was derived from the property between the beginning of the first assessment year and the time the property is occupied as the owner’s primary residence and
• the owner doesn’t own any other private residential property that is exempt from land tax as their primary residence.

The Commissioner may exempt a fourth assessment year if there was a delay in completing construction which was beyond the owner’s control.  Submit a web enquiry with your request for an extension and evidence of the reasons for the delay.