Tax relief for flood-struck River Murray residents *Updated 16/3/2023*
Tax relief is available for residents and businesses whose properties and vehicles have been destroyed or substantially damaged by floodwaters.
2022-23 land tax liabilities for business properties and long-term residential rentals that are substantially damaged or destroyed will be waived.
Holiday rental properties will be eligible for land tax relief where an owner can demonstrate a loss of income due to the property being substantially damaged or destroyed due to the flood. However, full-time private holiday homes will not be eligible.
Refunds will be provided where 2022-23 land tax liabilities have already been paid.
For more information about the land tax relief including how to apply, see our Land tax River Murray Floods Tax Relief page.
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.
Stamp duty (home owners)
Homeowners whose principal places of residence are substantially damaged or destroyed will be eligible for stamp duty relief of up to $48,830 on the purchase of a replacement home which is to be their principal place of residence.
Stamp duty relief is also available on the transfer of the purchase of vacant land on which a replacement home will be built within 3 years from the date of purchase and become your principal place of residence.
For more information about the stamp duty relief for homeowners including how to apply, see our Stamp duty on land River Murray Floods Tax Relief page.
Stamp duty (vehicles)
Stamp duty relief will also be provided on vehicles purchased to replace another destroyed or lost due to the flood, for up to 2 vehicles. The relief will be worth up to $2,816 on the purchase of a non-commercial vehicle and $2,127 for a commercial vehicle.
For more information about the stamp duty relief for vehicles including how to apply, see our Stamp duty on vehicles River Murray Floods Tax Relief page.
Emergency services levy (vehicles only)
Vehicle owners will be entitled to relief equivalent to the emergency services levy paid on the active registration period of their lost or 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.