Coronavirus Land Tax Relief

For landlords impacted by Coronavirus

In response to COVID-19, the Victorian Government has announced land tax relief for landlords that includes:

  • rent relief for those landlords who provide tenants impacted by the coronavirus;
  • 25% reduction on the property’s 2020 land tax for landlords who are unable to secure a tenant due to the pandemic;
  • landlords falling within the any of the above two categories can also defer payment of their remaining 2020 land tax up to 31 March 2021.

If we have already advised you that your 2020 land tax has been deferred, you will only be applying for the 25% land tax reduction. If you have not been advised of a deferral, you can apply for a deferral at the same time as you apply for the 25% land tax reduction.

1. Check your eligibility

For tenanted properties:

  • You must provide rent relief to your tenant in line with the principles of the Government’s Support to Landlords and Tenants package.
  • Your tenant’s ability to pay their normal rent must be impacted by COVID-19.
  • If the tenant is commercial (includes retail, office and industrial), your tenant must be:
    • a small or medium enterprise (annual aggregated turnover up to $50 million), and
    • eligible for, and participating in, the Australian Government’s JobKeeper Payment.
  • Both you and your tenant must have agreed to a reduced rent, unless the tenant is a commercial tenant where land tax is an outgoing which is the contractual responsibility of the tenant, or the rent relief is the outcome of an approved mediation process.
  • The rent reduction (in monetary terms) must be at least 25% of the 2020 proportional land tax (exclusive of absentee owner surcharge) for that property.

For untenanted properties:

  • The property must have been tenanted in March 2020, or was the subject of an executed lease agreement in March 2020, which the tenant did not fulfil.
  • The property must have subsequently been vacant for a continuous of three months due to the pandemic.

Note: While the Victorian Government may settle further conditions for eligibility, you can apply for coronavirus land tax relief if you meet these general criteria.

2. Prepare your information and evidence

For residential and commercial property, you need to prepare information/evidence as to:

For tenanted properties:

  • The lease agreement or written evidence of the arrangement existing between the tenant and landlord prior to the coronavirus pandemic.
  • Written evidence of the rent reduction or rent waiver that has occurred as a result of the impact of the coronavirus pandemic.
  • If it is a commercial property, a ‘Coronavirus land tax relief – commercial tenant details’ form completed by your tenant.
  • If the reduced rental amount is the result of mediation, a copy of the mediation agreement.
  • Any other evidence to support your claim.

For untenanted properties:

  • The lease agreement or written evidence of the arrangement existing between the tenant and landlord prior to the coronavirus pandemic.
  • The date the property was vacated and became available for rent.
  • The advertised rental amount and date of advertisement (if applicable).
  • Copy of the property advertisement – this can be, for example, via a screenshot from online media or a PDF (if applicable).
  • Exclusive managing and leasing authority agreement with the real estate agent or property manager (if applicable).
  • Description of how the coronavirus pandemic has impacted your ability to secure a tenant.
  • Any other evidence to support your claim.

3. Apply for land tax reduction via My Land Tax

Eligible landlords can apply for the land tax reduction through My Land Tax, an online application for managing your land tax:

Once you are logged in to My Land Tax:

  1. Select ‘COVID-19 land tax relief for eligible landowners’ on the dashboard.
  2. For the property you want to claim land tax relief, select ‘Manage property’ and from the drop-down box, select ‘I want to apply for COVID-19 land tax relief.’
  3. Answer all questions in relation to your application and upload documentary evidence for your claim as required.
  4. If you have more than one property for which you want to claim coronavirus land tax relief, you need to follow steps 2-3 for each property. Note: You need to lodge separate applications for each property and cannot claim for more than one property in the same application.

Once you have submitted your application via My Land Tax, and any further eligibility conditions are settled, the State Revenue Office (SRO) will review it.

Before finalising your application, the SRO may need to contact you for more information and await any related information that we need. You can track your application’s progress from within My Land Tax.

If your application is allowed, the SRO will automatically defer payment of any outstanding land tax from your 2020 assessment up to 31 March 2021.


Watch the video: How to claim coronavirus land tax relief

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Posted: Friday, 29th May 2020

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