An exemption from land tax may extend to land that is used for residential purposes that is located within supported residential facilities or aged care facilities.

Supported Residential Facilities

An exemption applies to land that is used for supported residential facilities. The supported residential facility must be licensed under the Supported Residential Facilities Act 1992.

How do I apply for an exemption?

You can apply online.

  • Select Supported residential facility 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 property. 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:
    • copy of the license for the facility.

Aged Care Facilities

To be eligible, the land must be used as a residential aged care facility provided by an approved provider.

If only part of the land is used for the purpose of a residential aged care facility, a partial exemption will be given based on the proportion of the land used for a residential aged care facility.  The land that is not used for a residential aged care facility will remain liable to land tax.

An exemption cannot be claimed for land where a facility is under construction or not yet open as at 30 June, but may be eligible for an exemption in future financial years.

What is residential care?

Residential care is either personal care or nursing care or both, that is provided to a person in a residential facility in which the person is also provided with accommodation that includes:

  • appropriate staffing to meet the nursing and personal care needs of the person;
  • meals and cleaning services;
  • furnishings, furniture and equipment for the provision of that care and accommodation; and
  • meets any other requirements specified.

Residential care does not include any of the following:

  • care provided to a person in the person’s private home;
  • care provided in a hospital or in a psychiatric facility;
  • care provided in a facility that primarily provides care to people who are not frail and aged; or
  • care that is specified not to be residential care.

--Section 41(3) Aged Care Act 1997 (Cwlth)

Who is an approved provider?

An approved provider is a person or body approved under the Aged Care Act 1997 (Cwlth), including facilities conducted by the State of South Australia or local government authority.

How do I apply for an exemption?

You can apply online.

  • Select Residential Aged Care Facility 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 property. 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:
    • Evidence that provider is an approved provider or body.