Land Tax

What is Land Tax?

Land tax is an annual tax applied to properties classified as ‘general’ land. The amount of tax payable on land in this category is assessed as at 1 July each year. Land tax accounts are mailed out to owners at different stages between October and March.

What is general land?

General land (shown as ‘GEN’ on your land tax assessment) includes holiday homes, rental properties, and commercial or vacant land.

What type of land may not be taxable?

The landowner’s principal place of residence
Primary production land
Land used by the owners for religious purposes
Land used as a medical establishment
Land used principally for Aboriginal cultural activities and is Aboriginal land
Land used to operate a retirement village, or for related purposes
Land subject to a conservation covenant
Land owned by a charitable institution

What happens if I sell my taxable land?

Where land tax applies to a property, the tax must be paid on the sale or transfer of that land. The land tax payable is apportioned between the seller and the buyer.