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WA stops land tax for aged care residents

By Grace Ormsby 13 May 2020 | 1 minute read

Western Australian home owners who are required to move into full-time care will soon be exempt from land tax on their former residence, the state government has revealed.

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The “common-sense change” will be enacted from 1 July 2020, with amendments to the Land Tax Assessment Act 2002 to be introduced into Parliament at a later stage.

Land tax has traditionally not been payable on an individual’s principal place of residence.

But as the law currently stands, when an individual stops living in their home as a result of moving into full-time care, the exemption no longer applies.

Provided the home is not rented out, the government will provide the exemption to homes owned by people who have moved into permanent full-time care in a nursing home or other facility.


WA Finance Minister Ben Wyatt has said the common-sense legislative change will assist “vulnerable members of our community”.

"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.”


Land tax

Land tax, also known as property tax, is the fee paid on the purchase of a property owned by an individual or other legal entity.


Property refers to either a tangible or intangible item that an individual or business has legal rights or ownership of, such as houses, cars, stocks or bond certificates.

About the author

Grace Ormsby

Grace Ormsby

Grace is a journalist across Momentum property and investment brands. Grace joined Momentum Media in 2018, bringing with her a Bachelor of Laws and a Bachelor of Communication (Journalism) from the University of Newcastle. She’s passionate about delivering easy to digest information and content relevant to her key audiences and... Read more

WA stops land tax for aged care residents
WA stops land tax for aged care residents
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