³Ô¹ÏÍøÕ¾owners who are required to move into full-time care will be exempt from land tax on their former residence, with the State Government introducing a common sense change from July 1, 2020.
Land tax is not payable on an individual’s principal place of residence. However, when an individual stops living in their home as a result of moving into full-time care, the land tax exemption no longer applies.
For assessment years from July 1, 2020, the State Government will provide an exemption to homes owned by people who have moved into permanent full-time care in a nursing home or other facility, providing their home is not rented out.
The changes will be formalised through amendments to the Land Tax Assessment Act 2002 at a later stage.
For more information, visit
As stated by Finance Minister Ben Wyatt:
“This is a common sense legislative change to assist vulnerable members of our community who have moved into full-time care and can no longer use their home as their primary place of residence.
“Moving into a full-time care facility is a significant life event, and by legislating this land tax exemption we can help reduce the financial pressures on these Western Australians.”
69cba92a-ea8f-44ce-bfec-4dab42e7e2c0.jpg?sfvrsn=a6461a8c_1)
