Deceased estates
Deceased's principal place of residence
What is this exemption?
If a property was the deceased's principal place of residence it will be exempt from land tax:
for 24 months from the 2011 year if they died after 1 January 2010. For prior years, it is exempt from land tax for 12 months
until the land is transferred to any person (other than the deceased person's personal representative or a beneficiary of the deceased person's estate),
whichever occurs first.
Tenancy following the death of the owner
What is this concession?
If the deceased's principal place of residence is still used and occupied as the principal place of residence by:
a person living in the residence who was given a right to occupy by the will of the owner, or
a person (other than a tenant) who lived with the owner immediately before their death and who continues to live in the residence with the permission of the deceased person's personal representative (usually the executor of the estate),
that person is considered to be the owner of the land, and land tax is not payable - but only while the person continues to use and occupy the land.
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