Land tax exemptions to assist owner-occupied relocatable homes

The land tax exemptions are proposed to apply from the 2020-21 assessment year.

Amendments to the Land Tax Assessment Act 2002 will be introduced into Parliament to ensure people who own and occupy homes in residential parks are not disadvantaged by a change to the definition of a park home.


The amendments will provide an exemption for sites in residential parks with owner-occupied relocatable homes and for common areas in these parks. Many residents in residential parks and lifestyle villages are often older or on lower fixed incomes. These homes are often a fixed place of residence and it is important that additional costs are not passed onto them.

Read the State Government media release in full here.