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.
