Depending on the ownership and use of the land, you may be eligible for a land tax exemption.
When an exemption is applied to a parcel of land, the taxable value of that parcel is excluded from the total taxable value of all your land. So, an exemption will reduce how much you have to pay.
For land with joint owners, each owner wanting to claim an exemption must complete a separate form.
There is no exemption specifically for seniors or pensioners.
If you successfully claim an exemption, it will generally continue to apply to the land until you tell us—in writing—that you are no longer eligible, or we identify that the exemption no longer applies. Your annual assessment notice will show the exemption code beside the specific parcel of land:
R Home
T Transitional home
P Primary production
M Moveable dwelling park
A Aged care facilities
S Supported accommodation
D Subdivider discount
C COVID-19 relief
E Other exemption.
We may ask you to give evidence of your exemption eligibility for the last 5 years.
Each owner of the home who wants to claim the exemption must complete a separate form.
You only need to apply once for that residence (i.e. you don’t have to apply each year unless you move home to a different Queensland address).
You can only have 1 property as your home, whether it is in Queensland or elsewhere. Contact us using QRO Online or the enquiry form to let us know if you do not mainly live in the home during a following financial year.
(You can also download the application (Form LT12)—you will be advised of the outcome by post or email.)
Trustees of trusts and superannuation funds
If you are a trustee of a trust (including a trust created for a deceased estate), you may be able to claim an exemption for the land you own where all the resident beneficiaries of the trust or estate use that land as their home.
If you are a trustee of a discretionary trust and a power of appointment has been made for only some beneficiaries, attach the appointment document to your claim.
Trustees of foreign trusts are not eligible for a home exemption.
(You can also download the application (Form LT13)—you will be advised of the outcome by post or email.)
You may be able to claim a transitional home exemption on a home you are not occupying.
The transitional home exemption applies where you:
became the owner of the new home during the 12 months before 30 June
were occupying either your new or old home on 30 June
received no rent or other income from your old home after you stopped occupying it as your home
received no rent or other income from your new home before occupying it as your home—income derived from a lease or licence entered into by the previous owner may be allowed
no longer owned the old home on the following 30 June
were occupying the new home on the following 30 June.
Individuals and eligible trusts can apply for this exemption if these requirements are met.
For the home you were not occupying on 30 June complete a transitional home exemption claim (Form LT21). You will also need to complete a Form LT12 or Form LT13 home exemption claim for the home you were occupying on 30 June.
Example 1
Chris settled on the purchase of his new home on 12 June 2021.
He moved out of his old home and occupied the new one on the same day. He owned both homes on 30 June (the liability date for land tax) of that year.
He needed to obtain bridging finance until the sale of his old home on 20 July 2021.
Chris can apply for a home exemption on his new home and a transitional home exemption on his old home.
Example 2
Miriam owns a home in which she has lived for 2 years.
In April 2021, she signed a contract to build a new home with a completion date of 15 July 2021.
Miriam owns both properties on 30 June (the liability date for land tax) of that year.
She is still living in her original home at 30 June and can claim a home exemption on this property.
The new home is still under construction at 30 June. Miriam cannot claim a transitional home exemption on that property because it is not deemed habitable on this date.
If all or part of your land is used solely for the business of primary production, you may be eligible for a primary production exemption.
You may claim the exemption for multiple parcels of land, as long as the land is used for a primary production activity and is carried on for the same business of primary production (e.g. separate forms are required if you run your own cattle on one parcel and agist another parcel to a grazier and want to claim exemptions for both).
(You can also download the application (Form LT11)—you will be advised of the outcome by post or email.)
A moveable dwelling park is a place where caravan or manufactured home sites are leased or rented.
You can claim an exemption if both the following apply:
the land is used mainly as a moveable dwelling park
more than 50% of sites in the park are occupied, or only available for occupation, for residential purposes for more than 6 weeks at a time (i.e. the occupier has signed a tenancy agreement).
A charitable institution registered under the Taxation Administration Act 2001 may be able to claim an exemption on land they own that is mainly used for an exempt purpose.
An exempt purpose is:
a religious or educational activity (including kindergartens)
caring for the sick, aged, infirm, afflicted or incorrigible people
relieving poverty
full-time care for children by protecting their wellbeing and giving them food, clothing and shelter
promoting the public good
another charitable or public benevolent purpose
providing a residence to a minister or member(s) of a religious order conducting a previously listed activity.
You may also claim an exemption on vacant land where you intend to use it mainly for an exempt purpose within:
You must tell us within 28 days if your circumstances change and you no longer meet the exemption criteria.
You may be able to claim an exemption if the land is used as the location for an aged care facility. This exemption applies to facilities where an approved provider under the Aged Care Act 1997 (Cwlth) provides care.
You may be able to claim an exemption if the land is used for premises or facilities for residents of a retirement village. This exemption applies to facilities registered under the Retirement Villages Act 1999.
You may be able to claim an exemption if the land is used for a supported accommodation service accredited at level 3 under the Residential Services (Accreditation) Act 2002.
You may be able to claim an exemption if your not-for-profit society, club or association occupies a building on land that it owns or is held in trust for them.
