An exemption, waiver or relief from land tax may be granted in the following circumstances:
If you own and live in your home on a permanent basis, you may be eligible for an exemption from land tax.
You may also be eligible to receive a waiver of the land tax payable where you move into your residence part way through a financial year.
Generally, a home occupied by the owner as their residence will be exempt from land tax. Where the owner moves permanently into residential care the criteria for exemption is no longer met and the land may attract a land tax liability.
In this situation relief may be available for the first financial year following the owner moving into residential care.
Generally, a home occupied by the owner as their residence will be exempt from land tax. Following the death of the owner the criteria for exemption is no longer met and the land may attract a land tax liability.
Where the estate is still to be finalised, relief may be available for the first financial year following the death of the owner.
If you are building your new home or undertake substantial renovations or knock down and rebuild your home, you may be eligible for an exemption for up to 2 financial years while building work is undertaken.
If your home has been destroyed or rendered uninhabitable by an occurrence for which you were not responsible, or as a result of an accident, you may be eligible for an exemption for up to 3 financial years while you repair or rebuild.
Land used for the business of primary production may be eligible for an exemption from land tax.
Land used for residential purposes that is located within supported residential facilities and aged care facilities may be eligible for an exemption from land tax.
Land that contains residential units and other facilities provided for the use of residents within a retirement village may be eligible for an exemption from land tax.
Land within a retired person’s relocatable home park that is occupied by the resident as their principal place of residence may be eligible for an exemption from land tax. The exemption may also extend to other facilities provided for the use of residents.
Land that is owned by an association, or owned or leased by a not-for-profit organisation, which meet certain criteria may be exempt from land tax.
If you entered into a contract to purchase an apartment between 22 June 2017 and 30 June 2018, that is eligible for a stamp duty off-the-plan concession, you may also be eligible for relief from land tax for up to 5 years from the date of settlement for that apartment.
You do not need to apply for this relief as it will be applied automatically for the first 5 years based on your stamp duty off-the-plan concession application.
This relief will cease for the following financial year if the apartment is sold before the end of the 5 year exemption period.
The land tax exemption does not extend to foreign purchasers.
The Affordable Community Housing Land Tax Exemption Pilot provides eligible property owners with ex gratia relief, equivalent to a land tax exemption for property they rent through a participating community housing provider for affordable housing purposes.
The pilot program will run for 5 years, commencing 1 March 2020 and is limited to 100 South Australian properties.
See the affordable community housing land tax exemption pilot page for more information on eligibility and how to apply
Developers are able to apply for ex gratia relief where land being used to develop affordable housing has been aggregated with other land they own. The relief will be equivalent to the difference between their tax liability and the tax they would be liable for if each affordable housing parcel was taxed individually and not aggregated with their other land.
Relief will be limited to a 12 month period and will be conditional on developers entering into a Land Management Agreement or similar arrangement with the SA Housing Authority, with the developer agreeing to meet any requisite affordable housing requirements.
See the affordable housing land tax concession page for more information on eligibility and how to apply
Land that is subject to a heritage agreement under the Native Vegetation Act 1991 that is noted against the relevant instrument of title, or against the land, in accordance with Section 23B(3) of that Act is eligible for a land tax exemption.
Transitional relief for increases between $2,500 and $102,500 due to land tax changes introduced in 2020-21 (available for 2020-21, 2021-22 & 2022-23)
Relief from land tax may be available if your Land Tax Assessment increases between $2,500 and $102,500 in the relevant year as a result of the changes in aggregation.
See the transition fund page for more information on eligibility and how to apply
Introduction of a land tax reduction for eligible build-to-rent projects on South Australian land, where construction commences on or after 1 July 2021.
This will apply as a 50% reduction in the land value of relevant parcels of land, where the land is being used as an eligible build-to-rent project.
The land tax reduction will be available from the 2022-23 financial year up to, and including, the 2039-40 financial year.
More details will be released outlining eligibility criteria and application process.
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|
|phone||(08) 8226 3750, select option 2|
|fax||(08) 8207 2100|
|post||GPO Box 1647, Adelaide, SA 5001|
You can reach us during business hours: 8:30am - 5:00pm (South Australian time), Monday to Friday (excluding public holidays).