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Land will be eligible for a primary production land tax (PPL) exemption if it:

A parcel of land means any land that is:

  • contiguous (adjoining or sharing a border with another piece of land) or is separated only by a road, railway or other similar feature around which movement is reasonably possible, and
  • owned by the same person.

To qualify for the PPL exemption, the land only needs to be used primarily for primary production. The owner of the land does not need to be in a business of primary production.

If only part of the land is used primarily for primary production, that part may be eligible for exemption.

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