Rooming houses (historical tariffs)
Previous tariffs for rooming houses.
Land may be exempt from land tax if it is used and occupied as a registered rooming house.
The rooming house exemption applies only if the tariff charged per person for weekly accommodation does not exceed the maximum permitted tariff.
Single accommodation
The following table specifies the maximum permitted tariff for single weekly accommodation in a rooming house.
| Land tax year | Maximum weekly tariff for lodging only - per person | Maximum weekly tariff for full board and lodging - per person |
|---|---|---|
| 2025 | $400.54 | $600.81 |
| 2024 | $383.85 | $575.77 |
| 2023 | $359.28 | $538.91 |
| 2022 | $338.63 | $507.94 |
| 2021 | $330.51 | $495.76 |
| 2020 | $326.69 | $490.04 |
| 2019 | $320.71 | $481.06 |
| 2018 | $313.04 | $469.56 |
| 2017 | $306.99 | $460.48 |
| 2016 | $303.45 | $455.18 |
| 2015 | $299.01 | $448.51 |
| 2014 | $289.49 | $434.23 |
| 2013 | $270.41 | $405.62 |
| 2012 | $262.08 | $393.12 |
| 2011 | $250.64 | $375.95 |
Shared accommodation
The following table specifies the maximum permitted tariff for shared weekly accommodation in a rooming house.
| Land tax year | Maximum weekly tariff for lodging only - per person | Maximum weekly tariff for full board and lodging - per person |
|---|---|---|
| 2025 | $301.91 | $452.87 |
| 2024 | $289.35 | $434.02 |
| 2023 | $270.83 | $406.25 |
| 2022 | $255.26 | $382.88 |
| 2021 | $249.13 | $373.70 |
| 2020 | $246.23 | $369.34 |
| 2019 | $241.75 | $362.62 |
| 2018 | $235.97 | $353.96 |
| 2017 | $231.42 | $347.13 |
| 2016 | $228.73 | $343.09 |
| 2015 | $225.40 | $338.10 |
| 2014 | $218.19 | $327.29 |
| 2013 | $203.84 | $305.76 |
| 2012 | $197.58 | $296.36 |
| 2011 | $188.93 | $283.40 |