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In addition to the principal place of residence (PPR), primary production land (PPL), charities and rooming house exemptions, land may be eligible for a land tax exemption listed below:

  1. Crown land
  2. Municipal and public land
  3. Public statutory authority
  4. Armed services personnel
  5. Friendly societies
  6. Sporting, recreational or cultural land owned by certain non-profit organisations
  7. Land leased for outdoor sporting, recreational or cultural activities by members of the public
  8. Health centres and services
  9. Residential care facilities and supported residential services
  10. Residential services for people with disabilities
  11. Retirement villages
  12. Caravan parks
  13. Mines
  14. Agricultural shows and farm field machinery days

A concessional tax rate is also available for club land.

1. Crown land

Land is exempt if it is owned by the Crown in the state of Victoria or vested in a Minister of the Crown.

However, where land is leased from the Crown, the lessee is liable for land tax. Similarly, a licensee of Crown Land with any right to acquire the land is also liable for land tax.

The exception is where Crown land is leased under a retail premises lease.

Apply for this exemption

To apply for this exemption, please write to us requesting an exemption under section 79 and provide the following information:

  • Customer number,
  • Property address,
  • What the property is used for,
  • The date the use of this property commenced,
  • Copy of lease

2. Municipal and public land

Land is exempt if it is vested in a municipality. Land is also exempt if it is vested in trustees appointed under an act and held in trust for public or municipal purposes.

The exemption is not available if the land is leased to or occupied by anyone else for any business purposes. The exceptions to this are where the land is:

  • Leased or occupied by other municipalities, public statutory authorities, outdoor sporting, recreational or cultural non-profit organisations, associations of armed services personnel or their dependents and friendly societies,
  • Leased or occupied under an arrangement with a municipality to promote/assist a decentralised industry,
  • Used or occupied for businesses carried on in movable market stalls for only a portion of the business week, or
  • Used exclusively for or in connection with a business conducted for the purpose of providing outdoor sporting or recreational facilities

The exemption also does not apply if the land is vested in or held in trust for the purposes of trade unions, trades halls and trade union councils.

Apply for this exemption

To apply for this exemption, please write to us requesting an exemption under section 81 and provide the following information:

  • Customer number,
  • Property address,
  • What the property is used for, 
  • The date the use of this property commenced,
  • Copy of the lease, and
  • Details of the lessee

3. Public statutory authorities

Land owned by a public statutory authority is exempt from land tax unless any of the following exclusions apply:

  1. If the land or part of it is leased or occupied for any business purposes except in the following circumstances:
     
    1. If the land or part of it is leased or occupied by a public statutory authority, municipality, outdoor sporting, recreational or cultural non-profit organisation, association of armed services personnel or their dependents and friendly societies; or
       
    2. If the land or part of it is leased or occupied under an arrangement with a municipality to promote or assist a decentralised industry, or used or occupied for businesses carried on in movable market stalls for only a short period of the business week
       
  2. If the public statutory authority is excluded from this exemption by an order published in the Government Gazette. All lands owned by these types of public statutory authorities are taxable unless used exclusively as a park or public open space or another exemption applies.

Special land tax at the rate of 5 per cent of the value of the land may apply if this exemption ceases.

However, special land tax will not be imposed if the taxable value of the land does not exceed $249,999 and the land is used exclusively by the owner or one or more of the joint owners as their principal place of residence.

Apply for this exemption

To apply for this exemption, please write to us requesting an exemption under section 80 and provide the following information:

  • Customer number,
  • Property address,
  • What the land is used for, 
  • The date the use of this land commenced,
  • Copy of the lease, and
  • Details of the lessee

4. Armed services personnel

Land is exempt if it is vested in or held in trust for an association of armed services personnel or their dependents. It must be used by the members of the association for the purposes of the association.

The exemption may not apply if the land is leased or occupied by anyone for any business purposes except where it is leased or occupied by:

  • Other associations of armed services personnel or their dependents, public statutory authorities, municipalities, outdoor sporting, recreational or cultural non-profit organisations, and friendly societies, or
  • Under an arrangement with a municipality to promote/assist a decentralised industry

Apply for this exemption

To apply for this exemption, please write to us requesting an exemption under section 83 with the following information:

  • Details of how the land is owned,
  • Details of the principal activities of the association
  • How the land is used by the association,
  • A copy of the association’s promotional material, including website or brochures,
  • A copy of the association’s constitution or rules,
  • A copy of the association’s most recent financial statements,
  • A copy of evidence of ownership or trust relationship in relation to land held for armed services personnel,
  • A copy of any relevant trust deed (if application),
  • If the land is leased or occupied for any business purpose by a person or body other than the association, the details of that arrangement including a copy of any leases,
  • Customer number,
  • Property address, and
  • The date the use of this land commenced

5. Friendly societies

Land is exempt if it is vested in or held in trust for a friendly society.

The exemption does not apply if the land is used for banking or insurance purposes, or if the land is leased or occupied by anyone for any business purposes except where it is leased or occupied:

  • By other friendly societies, association of armed services personnel or their dependents, public statutory authorities, municipalities and outdoor sporting, recreational or cultural land owned by certain non-profit organisations, or
  • Under an arrangement with a municipality to promote/assist a decentralised industry

Apply for this exemption

To apply for this exemption, please write to us requesting an exemption under section 84 with the following information:

  • Property address,
  • Details of how the land is used or occupied, along with any supporting evidence,
  • A copy of certificate of your registration with ASIC or Australian Prudential Regulation Authority as a friendly society,
  • Customer number, 
  • The date the use of this property commenced,
  • Copy of the lease, and
  • Details of the lessee

6. Sporting, outdoor recreation or outdoor cultural activities land owned by not for profit organisations

Land owned and used by a non-profit organisation primarily or substantially for sporting activities, outdoor recreational, outdoor cultural, or similar outdoor activities.

For the exemption to apply, the non-profit organisation’s primary objective needs to be carrying out these activities. Profits must be applied to promote the objectives of the body and the payment of dividends to members is prohibited. This exemption is not available to a body that promotes or controls horse racing, pony racing or harness racing in Victoria.

Special land tax at the rate of 5 per cent of the value of the land may apply if this exemption ceases.

Changes are being proposed to this exemption.

Apply for this exemption

To apply for this exemption, please write to us requesting an exemption under section 72 with the following information:

  • The type of sporting, recreational, cultural or other activity conducted on the land,
  • A copy of:
    • the body’s constitution or memorandum and articles of association, or
    • the Rules of Association and the objectives for which the body has been established,
    • the body’s most recent financial statement including asset registers, and
    • any other material showing the activities carried out on the land, and
  • A copy of the lease agreement (if applicable)
  • Customer number,
  • Property address, and
  • The date the use of this land commenced

7. Land leased for outdoor sporting, recreational or cultural activities 

Land is exempt if it is leased to a body to be used for outdoor sporting, outdoor recreational, outdoor cultural or similar outdoor activities, and is available for use for one or more of these activities by members of the public. For the exemption to apply, the proceeds from the lease must be applied exclusively for charitable purposes.

Applying for this exemption

To apply for this exemption, please write to us requesting an exemption under section 71 with the following information:

  • The type of sporting, recreational, cultural or other activity conducted on the land,
  • The date the use of this land commenced,
  • Customer number,
  • Property address,
  • A copy of the lease agreement, and
  • A copy of:
    • the body’s constitution or memorandum and articles of association, or
    • the Rules of Association and the objectives for which the body has been established, and
    • the body’s most recent financial statements including asset registers, and
    • any other material showing the activities carried out on the land
  • Evidence that proceeds go to charitable purposes

8. Health centres and services

Land is exempt if it is used exclusively for the purposes of:

  • An ambulance service
  • A registered community health centre
  • A denominational hospital
  • A multi-purpose service
  • A public health service
  • A public hospital or
  • The Victorian Institute of Forensic Mental Health

All of these terms are defined in the Land Tax Act 2005, Ambulance Services Act 1986 or Health Services Act 1988.

Applying for this exemption

To apply for this exemption, please write to us requesting an exemption under section 74A with the following information:

  • Customer number,
  • Property address,
  • What the land is used for, and
  • The date the use of this land commenced

9. Residential care facilities and supported residential services

Land is exempt if it is occupied, or currently available for occupation, as a residential care facility that is operated by an "approved provider" or is a supported residential service. These terms are respectively defined in the Aged Care Act 1997 and the Supported Residential Services (Private Proprietors) Act 2010. If only part of the land is currently occupied, or available for occupation, as a residential care facility/supported residential service, the exemption will only apply to that part.

This exemption extends to land where the facility/ service is being constructed until the earlier of the following:

  • The date construction is completed, or
  • Two land tax years from the date construction commenced

If this exemption ceases, special land tax at the rate of 5 per cent of the value of the land may apply.

Apply for this exemption

To apply for this exemption, please write to us requesting an exemption under section 76 with the following information:

  • For residential care facilities, a copy of the registration with the Commonwealth Department of Health and Ageing as an approved provider under the Aged Care Act 1997, and confirmation that the premises in question is registered either as a residential care service or multi-purpose service in accordance with Part 2.6 of the Aged Care Act 1997,
  • For supported residential services, confirmation that the premises in question is recognised as a supported residential service in accordance with the Health Services Act 1988,
  • The date the facility/service was or will be available for occupation, 
  • If under construction or newly constructed, a copy of a site plan (schematic diagram) for the land showing details of the layout and dimensions of the building/s constructed on the land, including gardens; and a copy of the building permits/ and subsequent occupation permit/s,
  • Details of circumstances and arrangements under which the accommodation is provided, including information on the background and types of persons that are accepted as residents of the facility/service:
    • a copy of any brochures or promotional material that describes the premises and the services provided, 
    • evidence of the residential services provided on the property, such as a staff roster, and 
    • copies of the standard residential agreement (or other relevant documentation) for the residential services provider.
  • Details of whether the land is used for any other purpose/s, including:
    • the size of any undeveloped area/s of the land, and
    • copies of plans of any undeveloped area/s of the land,
  • Any other information or documents which you consider relevant support to your claim for an exemption from land tax,
  • Customer number,
  • Property address, and
  • The date the use of this land commenced (certificate of occupancy)

10. Residential services for people with disabilities

Land is exempt if it is occupied, or currently available for occupation, as a residential service for people with disabilities within the meaning of the Disability Act 2006. If only part of the land is occupied, or currently available for occupation as a residential service for people with disabilities, the exemption will only apply to that part.

This exemption extends to land where the facility is being constructed until the earlier of the following:

  • The date construction is completed, or
  • Two land tax years from the date construction commenced

If this exemption ceases, special land tax at the rate of 5 per cent of the value of the land may apply.

Apply for this exemption

To apply for this exemption, please write to us requesting an exemption under section 76A with the following information:

  • The date the facility was or will be available for occupation,
  • If under construction or newly constructed, a site plan (schematic diagram) for the land showing details of the layout and dimensions of the building/s constructed on the land, including gardens,
  • A copy of the building permits/and subsequent occupation permit/s,
  • Property address,
  • Customer number,
  • Details of the residential services provided on the property:
    • a copy of brochures/promotional material describing the premises and the services provided,
    • evidence of the residential services provided on the property, such as a staff roster,
    • copies of the standard residential agreement (or other relevant documentation) for accommodation between residents (persons with a disability) and the residential services provider
  • Details of whether the land is used for any other purpose/s, including:
    • details, including size, of any undeveloped area/s of the land,
    • copies of plans for the undeveloped area/s of the land
  • Evidence that the disability service provider is either the Secretary of the Department of Human Services or registered with the Department of Human Services,
  • Where the owner has leased the land to a disability service provider within the meaning of the Disability Act 2006, please also include:
    • a copy of any rental or lease agreement between the owner and the disability service provider as tenant,
  • Any other information or documents which you consider relevant support to your claim for an exemption from land tax

11. Retirement villages

Land which is occupied or currently available for occupation as a retirement village is exempt whether the retirement village is operated commercially or for charitable purposes. If only a part of the land is occupied, or currently available for occupation as a retirement village, then only a partial exemption is available to the land.

A retirement village is defined as a complex containing residential premises predominantly or exclusive occupied by retired persons under any of the following:

  • A residential tenancy agreement or any other lease or licence,
  • A right conferred by shares,
  • The ownership of residential premises subject to the right or option of repurchase on conditions restricting the subsequent disposal of the premises other than a complex or premises that is or are a residential care facility or supported residential service

This exemption extends to land where the facility is being constructed and is available until the earlier of the following:

  • The date construction is completed, or
  • Two tax years from the date of construction commenced

Apply for this exemption

To apply for this exemption, please write to us requesting an exemption under section 78 with the following information:

  • The date the village/unit/property was or will be officially occupied as a retirement village and, If constructed, copies of occupancy permit/s,
  • Customer number,
  • Property address,
  • Whether the premises is only occupied by retired persons and if not, the percentage of residents who are retired,
  • What percentage of the premises is currently occupied and under what type of arrangement they are occupied,
  • Details of the facilities offered at the premises, including the details of facilities planned for the future:
    • a copy of any brochures/promotional material that describes the premises and the facilities and services provided
  • Whether the residents are accommodated pursuant to:
    • a residential tenancy agreement or any other lease or licence, or
    • a right conferred by shares, or
    • The ownership of residential premises subject to the right or option of repurchase on conditions restricting the subsequent disposal of the premises
  • A copy of the standard residential tenancy agreement/ lease or any other document which evidences the accommodation arrangement between the residents and the proprietors of the facility,
  • What the land/property is used for,
  • Details of whether the land is used for any other purpose/s, including:
    • details, including size, of any undeveloped area/s of the land,
    • if constructed, a site plan (schematic diagram) for the land showing details of the layout and dimensions of the building/s constructed on the land, including gardens,
    • copies of plans for the undeveloped area/s
  • A copy of the financial statements for the most current financial year and two prior years in respect of the property,
  • Any other information or documents which you consider relevant support to your claim for an exemption from land tax

12. Caravan parks

Land is exempt if it is used as a caravan park registered in accordance with the Residential Tenancies Act 1997. If only part of the land is used as a registered caravan park the exemption will only apply to that part.

Special land tax at the rate of 5 per cent of the value of the land will apply if the land ceases to be exempt. This may occur through the land ceasing to be used by the owner as a caravan park or being sold for an alternative use.

Apply for this exemption

To apply for this exemption, please write to us requesting an exemption under section 72 with the following information:

  • Customer number,
  • Property address,
  • Confirmation that the caravan park is a registered caravan park within the meaning of the Residential Tenancies Act 1997 in the form of a registration certificate issued by the relevant municipal council for the period which exemption is being sought,
  • The date on which residents commenced occupation of caravans on the land,
  • The percentage of the caravan park that is used as a registered caravan park (if applicable),
  • The stage of development of the land as completed as at 31 December of the year preceding the tax year (if applicable), and
  • Any plans lodged with or approved by the municipal council relevant to caravan park registration, including any plans (if applicable)

13. Mines

Land is exempt if it is used exclusively as a mine. Under the Land Tax Act 2005, land is considered to be a mine if it is:

Special land tax at the rate of 5 per cent of the value of the land may apply if this exemption ceases.

Apply for this exemption

To apply for this exemption, please write to us requesting an exemption under section 86 with the following information:

  • Customer number,
  • Property address,
  • The date the use of the land commenced,
  • Details of the land, including its location and the activities performed on it, and
  • A copy of the mining license issued for the land

14. Agricultural shows and farm field machinery days

Land is exempt if it is vested or held in trust for a body established for the purposes of conducting agricultural shows, farm field machinery days or activities of a similar nature and is used for those activities. There must also be no profit or gain to the members of the body.

Apply for this exemption

To apply for this exemption, please write to us requesting an exemption under section 85 with the following information:

  • Customer number,
  • Property address,
  • The date the use of the land commenced,
  • Details of the land, including its location and the activities performed on it,
  • A copy of all of these:
    • the body’s constitution or memorandum and articles of association, or
    • the Rules of Association and the objectives for which the body has been established,
    • the body’s most recent financial statement including asset registers, and
    • any other material showing the activities carried out on the land

Concessional tax rate for club land

A concessional tax rate may apply where all or part of the land is owned and solely occupied by a club or association. The club or association must be carried on exclusively to provide for the social, cultural, recreational, literary or educational interests of its members, or for the promotion or control of horse, pony or harness racing in Victoria.

To satisfy this exemption, the club or association must not be carried on for the purposes of profit or gain of its individual members. If the concessional rate applies, the liability for land tax is limited to a maximum of 0.357 cents for every dollar of the taxable value of the land. In practice, this means that the concession applies only to land of a reasonably high value. 

Apply for this concession

To apply for this concession, please write to us requesting an exemption under section 73 with the following information:

  • Customer number,
  • Property address,
  • What the property is used for,
  • The date the use of the land commenced,
  • A copy of the body's Constitution or Memorandum and Articles of Association, or
  • The Rules of Association and the objectives for which the body has been established, and
  • A copy of the body's most recent financial statement including asset registers