You can claim a home exemption on land, or the part of land, you use as your home.
Individuals and trustees of trusts and superannuation funds may be eligible for a home exemption; but companies, foreign companies, trustees of foreign trusts and absentees are not.
Use our home exemption tester to determine if you are eligible.
You may still qualify for the exemption if you live on the land but rent out a room or granny flat. See the home exemption tester or the definition of allowable letting for more information.
If more than 50% of the land you reside on is used for primary production (e.g. farming or agriculture), you should consider applying for a primary production exemption instead of the home exemption. You can also apply for a primary production exemption for any other landholdings that are used for that activity.
Individuals
If you own land in Queensland and use the land as your home (that is, you live mainly at that address), you may be eligible to claim a home exemption.
See how to apply for a home exemption using QRO Online.
- 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.
Read the public ruling on the land tax exemption for a home (LTA000.1) for more information.
(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.
See how to apply for a home exemption using QRO Online.
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.
Read the public ruling on the land tax home exemption for trustees (LTA041.1) for more information.
(You can also download the application (Form LT13)—you will be advised of the outcome by post or email.)