Affordable Community Housing Land Tax Exemption Pilot

The Affordable Community Housing Land Tax Exemption Pilot provides eligible property owners with ex gratia relief, equivalent to a land tax exemption for property they rent through a participating community housing provider for affordable housing purposes.

The exemption is limited to a maximum of 100 SA properties in total over the five-year pilot period (2020-2025).

What property will be eligible for the exemption?

For a property to be eligible for the exemption, the following must apply:

  • There is an agreement between the property owner and a participating community housing provider that makes the property available to tenants for the purpose of affordable community housing.
  • The agreement was entered into on or after 1 March 2020.
  • The tenant(s) must not be related to the owner.
  • Rent charged is less than 75% of the current market rent.

The tenant(s)’s household income must be low to moderate, consistent with the income limits defined by the South Australian Government’s Affordable Housing Program.

Who are the participating Community Housing Providers?

RevenueSA, together with the South Australian Housing Authority, are in consultation with interested Community Housing Providers.

Details of participating Community Housing Providers will be updated soon.

How do I register my interest?

If you are interested in participating in this pilot, register your interest by completing the online form.

You will be contacted once further details on the pilot are made available.