📜 Land Tax Assessment Amendment (Build-to-Rent) Bill 2026
Legislative Council Second ReadingLABill 5219 February 2026
This Bill amends the Land Tax Assessment Act 2002 to increase the land tax exemption for eligible build-to-rent developments from 50% to 75% for 10 years, for developments completed between 1 July 2025 and 30 June 2030. After 10 years, the exemption reverts to 50% for a further 10 years.
Impact
Developers of build-to-rent projects will benefit from a larger land tax exemption, incentivizing construction. Renters may indirectly benefit from increased housing supply. The State government will receive less land tax revenue in the short term. Existing build-to-rent developments may also be affected.
Key Changes
["Increases the land tax exemption for eligible build-to-rent developments to 75% for the first 10 years.", "Specifies eligibility criteria for the increased exemption, including completion dates.", "Allows the Commissioner to treat land as exempt under certain temporary circumstances."]
Parliamentary Progress
- LA IntroducedLA19 Feb 2026
- LA Second Reading MovedLA19 Feb 2026
- LA Second Reading SpeechLA19 Feb 2026
- LA Second Reading AgreedLA17 Mar 2026
- LA Consideration in DetailLA17 Mar 2026
- LA Third ReadingLA17 Mar 2026
- LC First ReadingLC17 Mar 2026
- LC Second Reading SpeechLC17 Mar 2026
- LC Second Reading MovedLC17 Mar 2026
Affected Sectors
housingconstructionfinance
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