• Homes of people who have moved into full-time care will be exempt from land tax
  • Exemption relates to primary residences that are not rented
  • Exemption is available for the 2020-21 financial year and onwards

Homeowners who have moved into full-time care, and have not rented out their former residence, will no longer be required to pay land tax.

The change is part of the Land Tax Assessment Amendment Bill 2022 that passed Parliament last night. The exemption will be retrospectively applied from 1 July 2020.

Land tax is generally not payable on an individual’s primary residence. However, when an individual stops living in their home as a result of moving into full-time care, land tax can apply.

The amendment provides clarity to taxpayers at a time of significant change for individuals and families.

An exemption will also apply to caravan parks and camping grounds that provide important, low-cost permanent accommodation throughout Western Australia.


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