An exemption from land tax may extend to land which contains relocatable homes and other facilities provided for the use of residents within a retired persons’ relocatable home park.
What is a retired persons’ relocatable home park?
For the purposes of this exemption, a retired persons’ relocatable home park is land comprising home sites that are established for 2 or more relocatable homes, where the resident has rights of occupation for that purpose, granted by lease or licence, predominantly to persons who are over the age of 55 years and who have retired from full-time employment.
What is a relocatable home?
A relocatable home is a residence that is capable of being moved (in one or more sections) from site to site but does not include a caravan, motor home or other moveable structure that can be registered under the Motor Vehicles Act 1959.
What land is exempt?
Land within a retired persons’ relocatable home park may be exempt from land tax if the land constitutes the site for a relocatable home and:
- there is a relocatable home on the site owned and occupied 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.
What is a principal place of residence?
A principal place of residence is where the land (home):
- is the primary residence of the owner(s);
- is the owner(s) usual residence; (that is, where they undertake their normal living activities, such as eating and sleeping);
- is occupied on an ongoing basis, that is, occupation is not merely transitory or an intention to occupy; and
- has buildings which are predominately residential in nature.
Is other land owned by the owner of the retired persons’ relocatable home park exempt?
The exemption extends to any land adjacent to and used in conjunction with the relocatable home unit, for example a private garden area.
It also extends to land within the park which provides a facility for the exclusive use of the residents (and their guests), such as communal laundry or community room.
How do I apply for an exemption?
You can apply online.
- Select Retired persons’ relocatable home park as the property type option that best describes the use or circumstances of the property.
Before you commence your application, 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 of the subject land. 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:
- Lease or licence to occupy.