What relief is available?

If you own a business/rental property which has been destroyed/substantially damaged due to the River Murray Floods in the specified flood area, relief from your 2022-23 land tax liability maybe available where a loss of taxable income due to the floods can be shown.

Relief will not be provided to residential property not used to derive taxable income, for example, full-time private holiday homes.

What is the specified flood area?

The areas impacted by the River Murray floods in the Local Government Areas of:

  • Alexandrina Council
  • Berri Barmera Council
  • Coorong District Council
  • District Council of Karoonda East Murray
  • District Council of Loxton Waikerie
  • Mid Murray Council
  • Murray Bridge Council
  • Pastoral Unincorporated Area; and
  • Renmark Paringa Council.

Does it matter when the property was destroyed/substantially damaged?

The property must have been destroyed/substantially damaged due to the River Murray Floods between 15 November 2022 and 9 February 2023.

How much is the relief?

Relief is equal to the amount of land tax assessed for the eligible property for the 2022-23 financial year.

Do I need to apply for relief?

Yes. If you are the owner of the property you can apply to RevenueSA by completing the Application for River Murray Floods Land Tax Relief form.

You will need to provide a copy of the insurance claim that evidences that the property has been affected by the floods. If you do not have an insurance claim, other evidence such as photographic proof, written quotes for damage/repairs or a declaration may be provided.

You will also need to provide evidence that there has been a loss of taxable income for the property since 1 July 2021, for example, 2021-22 income tax statements. Alternative forms of evidence of taxable income will also be considered.

Applications will be considered on a case-by-case basis.

What evidence is needed to demonstrate a loss of taxable income?

You need to provide evidence that there has been a loss of taxable income for the property since 1 July 2021, for example, 2021-22 income tax statements. Alternative forms of evidence of taxable income will also be considered.

How will I know relief has been applied?

RevenueSA will advise you of the outcome of your application for relief.

I have paid my 2022-23 Land Tax Assessment, can I get a refund?

If relief is approved, you can request to have the land tax paid on properties destroyed/substantially damaged due to the River Murray Floods:

  • refunded to you via electronic funds transfer (EFT); or
  • credited to your 2023-24 financial year land tax liability.

I haven’t received my 2022-23 Land Tax Assessment, will I still get the relief?

If approved, relief from the land tax assessed on properties destroyed/substantially damaged due to the River Murray Floods will be reflected on your 2022-23 Land Tax Assessment.

If your land tax liability is reduced to zero, a 2022-23 Land Tax Assessment will not be issued.

My home was destroyed. Does this mean I now have to pay land tax?

If your home (principal place of residence) was destroyed or rendered uninhabitable due to the River Murray Floods, you may be eligible for an exemption from land tax for up to 3 years while your home is being rebuilt.

See our Land tax exemption where your residential home has been destroyed or rendered uninhabitable page for more information.

Is other relief available?

Yes. Relief is also available for:

  • stamp duty on the purchase of a replacement home
  • stamp duty on replacement vehicles
  • emergency services levy paid on the active registration for a lost/destroyed vehicle. Service SA will administer the emergency services levy relief for vehicles alongside the registration cancellation process. If eligible, you will receive 2 payments, one for the registration cancellation and one for the emergency services levy. Together, these will total the full amount of the eligible entitlement.

A land tax exemption may also be available if your home (principal place of residence) was destroyed or rendered uninhabitable due to the River Murray Floods, for up to 3 years while your home is being rebuilt.