Contiguous land may be eligible for a reduction of the fixed component of the emergency services levy.

The fixed charge ($50) will apply to only one of the properties within a contiguous group. A variable charge still applies to each individual property in the contiguous group.

What is Contiguous Land?

Contiguous land are parcels of land which abut (touch) one another or are separated only by certain types of public land where:

  • the owner or occupier of all the land concerned is the same;
  • all the land is used for the same purpose as defined by the Valuer-General; and
  • all the land is contained within the same Emergency Services Area (for example: Regional Area 1).

Pieces of land will be taken to be contiguous if they abut (touch) one another at any point or if they are separated only by:

  • a street, road, lane, footway, court, railway, thoroughfare or travelling stock route; or
  • a reserve or other similar open space dedicated for public purposes.

Pieces of land will be considered to be separated by intervening land if a line projected at right angles from any point on the boundary of one of them, across the intervening land, would intersect a boundary of the other piece of land.

Example A

Person A owns 2 properties that are side-by-side. One property is Person A’s residential home and the second property contains land used as their garden and their swimming pool. For contiguous purposes, the 2 properties will be viewed as being use for the same purpose (Person A’s Residential property).

Normally a $50 Fixed Charge would apply to each property. In this example, as the 2 properties are contiguous only one $50 Fixed Charge applies, reducing the emergency services levy by $50.

The variable charge will still apply to each property in this contiguous group.

Example B

A retirement village operator owns 2 retirement villages located in different suburbs. All of the independent living units in each village are adjacent to one another.

In this example, 2 contiguous groups exist. Only one $50 Fixed Charge will apply to each village, i.e. in this example $100 in total. The variable charge will still apply to each of the independent living units in both villages.

How do I apply?

To apply, you need to complete an Emergency Services Levy Contiguous Land/Single Farming Enterprise Application. (PDF 75KB).

Send your completed form and required evidence to:


Commissioner of State Taxation
GPO Box 1647

Further information about contiguous land can be obtained from our Information Sheet. (PDF 61KB)

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