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This page gives information about the land tax exemption for retirement villages.

Retirement villages

For the purposes of this exemption, a retirement village is as defined in the Retirement Villages Act 2016: "a complex of residences or a number of separate complexes of residences (including appurtenant land) occupied or intended for occupation under a retirement village scheme".

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Exempt land

Land within a retirement village may be exempt from land tax if the land constitutes a residential unit which is:

  • occupied under a residence contract by a natural person as their principal place of residence Link to definition as at midnight on 30 June, or
  • available for occupation by a natural person as their principal place of residence Link to definition under a residence contract as at midnight on 30 June and likely to be occupied at some time during the 12 months following 30 June.

The exemption extends to both of the following:

  • any land adjacent to and used in conjunction with the residential unit, for example a private garden area
  • land within the village which provides a facility for the exclusive use of residents (and their guests), such as a community hall.

Vacant land within a village for future development or other properties not used as part of the retirement village are not eligible for an exemption.

Residence contract

A residence contract, also known as a licence to occupy, is a contract between the retirement village owner and the resident which entitles the resident to occupy a home within the village.

Other requirements

The Certificate of Title for the land must be endorsed with “Application Pursuant to the Retirement Villages Act 2016, the land is to be used as a Retirement Village”.

Endorsement under the previous legislation (Retirement Villages Act 1987) is also acceptable.

If this is not stated on the title, an exemption may still be provided if you can provide evidence that the land is being used as a retirement village.

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The Golden Years Pty Ltd has recently built a retirement village. The village consists of:

  • 10 independent living units,
  • a community hall
  • an area of vacant land which will be used for future expansion of the village.

As at 30 June:

  • 5 of the units are occupied by residents who have signed a residence contract
  • 3 of the other units are completed and expected to be occupied by the end of the year, and
  • the remaining 2 units are partially complete.

The Certificate of Title for the property states “Application Pursuant to Retirement Village Act 2016 the land is to be used as a Retirement Village”.

An exemption would apply on:

  • the 8 completed units
  • the community hall because it is for the exclusive use of residents.

An exemption would not apply to:

  • the remaining 2 units as they were not complete as at 30 June
  • the vacant land.

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How to apply

Complete the Apply for land tax exemption or relief form.  Select Retirement Village as the property type.

You will need:

  • Your ownership number: This can be found in the top right corner of your land tax or emergency services levy notice of assessment.
  • The assessment numbers of the units/community facilities: This can be found on your land tax or emergency services levy notice of assessment, water rates or council rates notice.
  • Supporting documentation, such as a copy of:
    • Notification of Retirement Village Endorsement on the Title
    • Builder’s completion certificates.

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