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General and surcharge land tax rates have remained the same since 2009.

View current rates


2008

 

2008 general rates

Total taxable value of landholdings Land tax payable
< $225,000 Nil
$225,000 to < $540,000 $250 plus 0.2% of amount > $225,000
$540,000 to < $900,000 $880 plus 0.5% of amount > $540,000
$900,000 to < $1,620,000 $2680 plus 0.8% of amount > $900,000
$1,620,000 to < $2,700,000 $8440 plus 1.3% of amount > $1,620,000
$2,700,000 and over $22,480 plus 2.5% of amount > $2,700,000

 

2008 surcharge rates for trusts

Total taxable value of landholdings Land tax payable
< $20,000 Nil
$20,000 to < $225,000 $75 plus 0.375% of amount > $20,000
$225,000 to < $540,000 $844 plus 0.575% of amount > $225,000
$540,000 to < $900,000 $2655 plus 0.875% of amount > $540,000
$900,000 to < $1,620,000 $5805 plus 1.175% of amount > $900,000
$1,620,000 to < $2,700,000 $14,265 plus 0.76% of amount > **$1,620,000
$2,700,000 and over $22,480 plus 2.5% of amount > $2,700,000

** The 0.375% surcharge starts to phase out at the rate of $53.94 for every $10,000 increase in value for property values in excess of $1.62 million. At $2.7 million, the surcharge is zero and normal marginal rates apply.

 

2007

 

2007 general rates

Total taxable value of landholdings Land tax payable
Less than $200,000 Nil
$200,000 to less than $540,000 $200 plus 0.2% for each dollar over $200,000
$540,000 to less than $900,000 $880 plus 0.5% for each dollar over $540,000
$900,000 to less than $1,190,000 $2680 plus 0.8% for each dollar over $900,000
$1,190,000 to less than $1,620,000 $5000 plus 1.2% for each dollar over $1,190,000
$1,620,000 to less than $2,700,000 $10,160 plus 1.8% for each dollar over $1,620,000
$2,700,000 and over $29,600 plus 3% for each dollar over $2,700,000

 

2007 surcharge rates for trusts

Total taxable value of landholdings Land tax payable
Less than $20,000 Nil
$20,000 to less than $200,000 $75 plus 0.375% for each dollar over $20,000
$200,000 to less than $540,000 $750 plus 0.575% for each dollar over $200,000
$540,000 to less than $900,000 $2705 plus 0.875% for each dollar over $540,000
$900,000 to less than $1,190,000 $5855 plus 1.175% for each dollar over $900,000
$1,190,000 to less than $1,620,000 $9263 plus 1.575% for each dollar over $1,190,000
$1,620,000 to less than $2,700,000 $16,035 plus 1.256% for each dollar over $1,620,000*
$2,700,000 and over $29,600 plus 3% for each dollar over $2,700,000

*The 0.375% surcharge starts to phase out at the rate of $55 for every $10,000 increase in value for property values in excess of $1.62 million. At $2.7 million, the surcharge is zero and the general rates apply.

 

2006

 

2006 general rates

Total taxable value of landholdings Land tax payable
Less than $200,000 Nil
$200,000 to less than $540,000 $200 plus 0.2% for each dollar over $200,000
$540,000 to less than $900,000 $880 plus 0.5% for each dollar over $540,000
$900,000 to less than $1,190,000 $2680 plus 1.0% for each dollar over $900,000
$1,190,000 to less than $1,620,000 $5580 plus 1.5% for each dollar over $1,190,000
$1,620,000 to less than $2,700,000 $12,030 plus 2.25% for each dollar over $1,620,000
$2,700,000 and over $36,330 plus 3.5% for each dollar over $2,700,000

 

2006 surcharge rates for trusts

Total taxable value of landholdings Land tax payable
Less than $20,000 Nil
$20,000 to less than $200,000 $75 plus 0.375% for each dollar over $20,000
$200,000 to less than $540,000 $750 plus 0.575% for each dollar over $200,000
$540,000 to less than $900,000 $2705 plus 0.875% for each dollar over $540,000
$900,000 to less than $1,190,000 $5855 plus 1.375% for each dollar over $900,000
$1,190,000 to less than $1,620,000 $9843 plus 1.875% for each dollar over $1,190,000
$1,620,000 to less than $2,700,000 $17,905 plus 1.706% for each dollar over $1,620,000*
$2,700,000 and over $36,330 plus 3.5% for each dollar over $2,700,000

*The 0.375% surcharge starts to phase out at the rate of $55 for every $10,000 increase in value for property values in excess of $1.62 million. At $2.7 million, the surcharge is zero and the general rates apply.

 

2005

 

2005 land tax rates

Total unimproved value Land tax payable
Less than $175,000 Nil
$175,000 to less than $200,000 $175 plus 0.1% for each dollar over $175,000
$200,000 to less than $540,000 $200 plus 0.2% for each dollar over $200,000
$540,000 to less than $710,000 $880 plus 0.5% for each dollar over $540,000
$710,000 to less than $850,000 $1730 plus 1.0% for each dollar over $710,000
$850,000 to less than $1,130,000 $3130 plus 1.75% for each dollar over $850,000
$1,130,000 to less than $1,620,000 $8030 plus 2.75% for each dollar over $1,130,000
$1,620,000 to less than $2,700,000 $21,505 plus 3.0% for each dollar over $1,620,000
$2,700,000 and over $53,905 plus 4.0% for each dollar over $2,700,000

 

2004

 

2004 land tax rates

Total unimproved value Land tax payable
Less than $150,000 Nil
$150,000 to less than $200,000 $150 plus 0.1% for each dollar over $150,000
$200,000 to less than $540,000 $200 plus 0.2% for each dollar over $200,000
$540,000 to less than $675,000 $880 plus 0.5% for each dollar over $540,000
$675,000 to less than $810,000 $1555 plus 1.0% for each dollar over $675,000
$810,000 to less than $1,080,000 $2905 plus 1.75% for each dollar over $810,000
$1,080,000 to less than $1,620,000 $7630 plus 2.75% for each dollar over $1,080,000
$1,620,000 to less than $2,700,000 $22,480 plus 3.0% for each dollar over $1,620,000
$2,700,000 and over $54,880 plus 5.0% for each dollar over $2,700,000

 

2003

 

2003 land tax rates

Total unimproved value Land tax payable
Less than $150,000 Nil
$150,000 to less than $200,000 $150 plus 0.1% for each dollar over $150,000
$200,000 to less than $540,000 $200 plus 0.2% for each dollar over $200,000
$540,000 to less than $675,000 $880 plus 0.5% for each dollar over $540,000
$675,000 to less than $810,000 $1555 plus 1.0% for each dollar over $675,000
$810,000 to less than $1,080,000 $2905 plus 1.75% for each dollar over $810,000
$1,080,000 to less than $1,620,000 $7630 plus 2.75% for each dollar over $1,080,000
$1,620,000 to less than $2,700,000 $22,480 plus 3.0% for each dollar over $1,620,000
$2,700,000 and over $54,880 plus 5.0% for each dollar over $2,700,000

 

2002

 

2002 land tax rates

Total unimproved value Land tax payable
Less than $125,000 Nil
$125,000 to less than $200,000 $125 plus 0.1% for each dollar over $125,000
$200,000 to less than $540,000 $200 plus 0.2% for each dollar over $200,000
$540,000 to less than $675,000 $880 plus 0.5% for each dollar over $540,000
$675,000 to less than $810,000 $1555 plus 1.0% for each dollar over $675,000
$810,000 to less than $1,080,000 $2905 plus 1.75% for each dollar over $810,000
$1,080,000 to less than $1,620,000 $7630 plus 2.75% for each dollar over $1,080,000
$1,620,000 to less than $2,700,000 $22,480 plus 3.0% for each dollar over $1,620,000
$2,700,000 and over $54,880 plus 5.0% for each dollar over $2,700,000

 

2001

 

2001 land tax rates

Total unimproved value Land tax payable
Less than $85,000 Nil
$85,000 to less than $200,000 $85 plus 0.1% for each dollar over $85,000
$200,000 to less than $540,000 $200 plus 0.2% for each dollar over $200,000
$540,000 to less than $675,000 $880 plus 0.5% for each dollar over $540,000
$675,000 to less than $810,000 $1555 plus 1.0% for each dollar over $675,000
$810,000 to less than $1,080,000 $2905 plus 1.75% for each dollar over $810,000
$1,080,000 to less than $1,620,000 $7630 plus 2.75% for each dollar over $1,080,000
$1,620,000 to less than $2,700,000 $22,480 plus 3.0% for each dollar over $1,620,000
$2,700,000 and over $54,880 plus 5.0% for each dollar over $2,700,000
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