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This page gives information about the land tax exemption for land used for a retired persons' relocatable home park.
Retired people's relocatable homes and home parks
A retired persons’ relocatable home park refers to land comprising home sites that are established for 2 or more relocatable homes.
A relocatable home is a residence that is capable of being moved (in one or more sections) from site to site. It does not include caravans, motor homes or any other moveable structures that can be registered under the Motor Vehicles Act 1959.
Residents of the relocatable homes within the home park have rights of occupation, granted by lease or licence. These residents are predominantly people who are over the age of 55 years and have retired from full-time employment.
Exempt land
Land within a retired persons' relocatable home park may by be exempt from land tax if:
- the land constitutes the site for a relocatable home and is owned and occupied by a natural person as their principal place of residence
as at 30 June, or - it is likely that within the 12 months following 30 June there will be a relocatable home on the site which is owned and occupied by a natural person as their principal place of residence .
The exemption extends to both of the following:
- any land adjacent to and used in conjunction with the relocatable home unit, for example a private garden area
- land within the park which provides a facility for the exclusive use of the residents (and their guests), such as a communal laundry or community room.
How to apply
Complete the Apply for land tax exemption or relief form. Select Retired persons’ relocatable home park as the property type option that best describes the use or circumstances of the property.
You will need:
- Your ownership number: This can be found in the top right corner of your land tax or emergency services levy notice of assessment.
- The assessment number: This can be found on your land tax or emergency services levy notice of assessment, water rates or council rates notice.
- Supporting documentation, such as a copy of your lease or licence to occupy.
Contact us
When contacting us please provide your ownership number and assessment number. You can find these numbers on your Land Tax Assessment (previously known as a Notice of Land Tax Assessment).
| online | complete a land tax assessment query form |
|---|---|
| contactus@revenuesa.sa.gov.au | |
| phone | (08) 8372 7534 |
| fax | (08) 8207 2100 |
| post |
RevenueSA Kaurna Country GPO Box 1647 ADELAIDE SA 5001 |
You can reach us during business hours, excluding public holidays:
- Monday, Tuesday, Thursday, Friday: 8:30am - 5:00pm (ACST or ACDT)
- Wednesday: 10:00am - 5:00pm (ACST or ACDT)
South Australia observes daylight saving.
- ACST: Australian Central Standard Time is from early April to early October.
- ACDT: Australian Central Daylight Time is from early October to early April.
Do you want to provide feedback or lodge a complaint?
You can do so via our feedback and complaints page.