WA stops land tax for aged care residents

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.”