We impose land tax based on the total unimproved value of all land held by the same owners. The unimproved value of the land is determined by the .
Land tax is assessed once a year. If you are liable to pay land tax, you should receive a Notice of Assessment between September and January.
The Government has announced changes to the construction exemption timeframes for properties for which construction commenced between 1 July 2020 and 30 June 2023. See how the changes apply to exemptions relating to moving to a new or renovated home or building a new home.
Any Government interest in property purchased under the Help to Buy scheme is disregarded when making an assessment of, or applying an exemption from, land tax. See information about the Help to Buy scheme.
Pay land tax
See how to pay your land tax and what to do if you can鈥檛 pay by the due date.
Land tax online
Land tax exemptions
See the available exemptions and how to apply.
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