You are a not-included owner for a property opted into property tax and your aggregated land value of all properties owned is above the land tax threshold.You are deemed a foreign owner for land tax purposes (this includes properties opted into property tax).land leased from state or local government.Īdditionally, you may have to pay land tax if:. ![]() commercial properties, including factories, shops and warehouses.residential, commercial or industrial units, including car spaces.land where a house, residential unit or flat has been built.You may have to pay land tax if you own, or jointly own: Read more about property tax.įind out more about land tax in the video below. Your principal place of residence is exempt, and other exemptions and concessions may apply. Land tax is an annual tax levied at the end of the calendar year on property you own that is above the land tax threshold.
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