Land tax applies to all land in Western Australia unless an exemption is granted.
In some instances, a disaster may prevent you from continuing to use your land in a way that qualifies for an exemption.
If your property would have been eligible for an exemption but is no longer eligible because it was damaged or destroyed by a disaster, your land may be eligible for a disaster relief exemption.
Apply for a disaster relief exemption if your property was affected by any of the following disasters, meaning you were unable to use the property for the exempt purpose on the relevant date(s):
| Disaster | Relevant date(s): | Treasurer's declaration |
|---|---|---|
| Wooroloo bushfires | 30 June 2021 and/or 30 June 2022 | (see page 3443) |
| Cyclone Seroja | 30 June 2021 and/or 30 June 2022 | (see page 3443) |
| Kimberley floods | 30 June 2023 and/or 30 June 2024 | (see page 1363) |
How to apply
Residential property
Complete the form below and attach it to or post it to:
RevenueWA
GPO Box T1600
Perth WA 6845
Non-residential property
or call us on 9262 1200 to discuss your circumstances and whether you are eligible for the exemption.
