Apply for a principal place of residence exemption from land tax

Common uses and eligibility

Owner occupier

Most principal place of residence exemptions are applied automatically based on the Notice of Acquisition (NOA) you lodge when buying a property.

If you are not receiving an exemption from land tax for your home, you can claim one online via My Land Tax. You must provide the date you moved into the house and evidence the property is your PPR.

Building or renovating a home you plan to live in

Apply for this exemption in My Land Tax. You will be asked for the:

property address
names of all owners living at the property
mailing address
planning permit and/or building permit issue date (as applicable)
works start date
certificate of occupancy or certificate of final inspection issue date (as applicable)
occupancy date
evidence that the property is your PPR (as applicable).

Where applicable, you will also be asked for details of:

renovations completed, including receipts and contractor certificates
business conducted on the property, including start date, areas of property used for the business, annual income from the business and number of paid employees
income derived from the property at any time before it became your residence
the timeframe for the completion of the build or renovations, and whether the delay was because of the builder going into liquidation.

Person with a qualifying disability who is an immediate family member of the owner

Apply in My Land Tax. You will be asked for:

details of the relationship between the landowner and the person with a qualifying disability
the date the person with a qualifying disability started occupying the land as their PPR
any documents that evidence that the person with a qualifying disability resides on the land as their PPR
confirmation that no rent has been paid by, or on behalf of, the person with a qualifying disability for residing at the land as their PPR
a copy of a determination from Services Australia or Department of Veterans' Affairs confirming that the person meets the impairment or disability conditions for a special disability trust. Please do not contact Services Australia unless you meet all the requirements. The exemption can only apply in the land tax year following the approval date on such a determination. However, where the approval date is in the 2024 calendar year, the SRO will allow the exemption to apply in the 2024 land tax year given this is the first year for this new exemption.

Partial exemptions

Land is also used for business purposes

Apply in My Land Tax if your PPR is also used for substantial business activity. You will be asked for:

total area of the property and the area used exclusively for business purposes
floor plan of any buildings
total annual income derived from the business activity
total number of paid employees, excluding family members
date the business activity started on the property
any documents that show the business activity
evidence that the property is your PPR.

Land where a separate residence is leased

Apply in My Land Tax. You will be asked for:

details of the land
if the land assessed is owned under multiple titles, the title details
details of the separate residence
copy of the lease, if relevant
evidence that the property is your PPR.

A trustee for a partial exemption or refund for a vested beneficiary

details of the PPR use of the land if the trustee has notified us that they hold the land for a fixed trust and notified us of the beneficiaries
details of the beneficial interests if the trustee has not yet notified us of the trust arrangement
evidence that the property is the beneficiary’s PPR.

More than one property

Land adjoining the PPR

the date the property started being used exclusively for your own benefit and enjoyment
details, including photos and diagrams, of the land use
evidence that the property is your PPR.

Purchase of a new PPR

the date of purchase
the expected occupancy date
details of the overlap with your previous PPR exemption
confirmation the property hasn’t been used to earn income when it was not occupied
evidence that the property is your PPR.

Sale of an old PPR

the date of sale
the date you stopped using it as your PPR
details of the overlap with your new PPR exemption
confirmation the property hasn’t been used to earn income when it was not occupied.

Absences and joint ownership changes

Temporary absences

For absence from a property that was previously your PPR, but from which you are currently absent, contact us and provide:

the date you originally started occupying the property as your PPR
the date the absence from your PPR started
the reason for your absence
details regarding your intention to reoccupy the property as your PPR
details regarding any income derived from the property during your absence
any documents that show the reason for your absence from the land.

Joint owner leaves jointly owned PPR

the land’s address
the name of Joint Owner 1 who has moved out
the date that Joint Owner 1 first moved into the land
the date that Joint Owner 1 moved out of the land
the reason that Joint Owner 1 moved out of the land
whether Joint Owner 1 expects to resume using and occupying the land as their PPR
whether Joint Owner 1 is claiming a PPR exemption on a different land
the name of Joint Owner 2 currently living at the property.

Absence resulting from family or domestic violence

If you have experienced or are experiencing family violence, and this has led to you being absent from the property you previously occupied as your home, write to support@sro.vic.gov.au and provide:

evidence the property is owned solely or jointly by you
the date you originally started occupying the property as your PPR
the date the absence from your PPR started
supporting documents that show the reason for your absence from the land (for example, medical documents, court documents, police statements or reports)
details regarding any income derived or received from the property during your absence.

An exemption is available from the 2026 land tax year, for up to 6 years from the date you first became absent from your PPR. For prior years, you may also be eligible for ex-gratia relief. In both circumstances, the requirements are the same.

If you or someone you know needs help, there are a wide range of family violence support services available.

Owners unable to live independently

the date that the owner or vested beneficiary originally started occupying the property as their PPR
the date that the absence from the PPR started
the reason for the owner's or vested beneficiary’s absence
details regarding any income derived from the property during the owner’s absence
the details, if the owner or vested beneficiary has moved into a hospital or residential care facility or service, of the facility and evidence of their admission into the facility
the details, if the owner or vested beneficiary has moved in with a carer, details of the health of the owner or vested beneficiary and details of the arrangement, including the assistance provided by the carer.

Advise us if there is a substantial business activity or a separate residence that is used to derive income on the land. The owner may be eligible for a partial PPR exemption in these circumstances.

PPR is unfit for occupation

details of the event that led to your PPR becoming unfit for occupation
any documents that show the situation, for example, insurance assessments.

Estate and trust-related

Eligible trustees

trust deed or will
documentation confirming the status of the estate administration using one or both of these forms:
- (if not already lodged)
- Completion of administration of deceased estate (if not already lodged).

The right to reside under a will or testamentary instrument

the date of the owner's death
a copy of the will or testamentary instrument granting the right to reside
the date that the person granted the right to reside started occupying the land
evidence that the property is the persons PPR
documentation confirming the status of estate administration using one or both of these forms:
- Commencement of administration of deceased estate (if not already lodged)
- Completion of administration of deceased estate (if not already lodged).

Life estates under a will

the date of death of the previous owner
a copy of the will granting the life estate
the date that the person granted the life estate started occupying the land
evidence that the property is the persons PPR
documentation confirming the status of estate administration using one or both of these forms:
- Commencement of administration of deceased estate (if not already lodged)
- Completion of administration of deceased estate (if not already lodged).

Deceased estates

To notify us of a deceased estate where the individual owner or the vested beneficiary who was using the land as their PPR has died, contact us and provide:

the owner's date of death
documentation confirming the status of estate administration using one or both of these forms:
- Commencement of administration of deceased estate (if not already lodged)
- Completion of administration of deceased estate
the date on which the deceased person’s interest in the land was vested in another person under a trust, if applicable.

Advise us if there is a substantial business activity or a separate residence that is used to derive income on the land. The estate may be eligible for a partial PPR exemption in these circumstances.