Land Tax Exemptions
Land tax is an annual tax on the unimproved value of all land in Western Australia that is not exempt land.
An exemption removes the liability to pay tax. In relation to land tax, an exemption may apply to the whole or to part of the unimproved value of a lot or parcel.
Certain classes of land are exempt from assessment and taxation. These are specified in Part 3 of the Land Tax Assessment Act 2002. Exemption applies subject to the qualifications specified in Part 3.
The following are some examples where concessions or exemptions from land tax may apply. An overview of exemption criteria can be found on the land tax introduction page and the reverse of relevant application forms. In addition, there are Commissioner's Practices and fact sheets relating to land tax.
- Land used solely for principal place of residence or constructing a residence
Land used after refurbishment of a private residence
Land used in transitional residential circumstances
Land used for residential use by individuals under the terms of a will
Land held in trust and used bya disabled beneficiary or owner’s disabled relative
Land owned by or vested in the Crown, local government or an agency of the Crown
Land owned by, vested in or held in trust for any religious bodies
Land owned by, vested in or held in trust for a university or educational institutions
Land used exclusively for the purpose of a public or religious hospital
Land owned by, vested in or held in trust for a public charity
Land dedicated to zoological, agricultural or other public purposes
Land Used as a Retirement Village or Aged Care Facility
Land used solely or principally in a rural business of primary production (qualifications apply)
Land held as mining tenements
Land Under a conservation covenant
Land vacated for sale by mortgagee
Land owned by a war widow or war widower and a veteran's widowed mother (only to the first $10,000 of the value)