Homes in inner and middle Melbourne unoccupied for more than six months in a calendar year may be subject to vacant residential land tax. Owners must notify us of unoccupied homes through our online portal.
This page outlines what you should consider before making a notification, and what information you need to provide to complete the notification.
Do I need to make a notification?
You only need to notify us about a property that was vacant for more than six months in a calendar year if it is in one of the following municipal council areas:
|Glen Eira||Port Phillip|
Note: As the legislation was only introduced into the Victorian Parliament in May 2017, homes are considered to have been occupied between 1 January and 30 April 2017. So, for the 2017 calendar year, homes will only need to be occupied for a further two months between 1 May and 31 December to be considered to have been occupied for more than six months.
Before you make a notification
Are you eligible for an exemption?
In some circumstances, homes unoccupied for more than six months in a calendar year may be exempt from the tax. Owners of exempt homes must use our online portal to claim an exemption.
Are you an existing customer?
You can use your existing customer information to prepopulate your details in the portal, saving you time. To do this, you will need to supply your SRO customer number and one of the following:
- Assessment number from a land tax assessment notice
- Assessment number from a vacant residential land tax assessment notice
- Reference number from a previous vacant residential land tax notification
- Correspondence number from a letter we sent to you about the vacant residential land tax
We can also prepopulate property information for people who received a letter from us about vacant residential land tax. If you received one of these letters, have it on hand when you make your notification.
Nominate a contact person
The portal allows you to decide who receives the vacant residential land tax assessment notice and other correspondence about the tax. You can select to have correspondence sent to the land owner or an authorised representative, for example, an accountant or solicitor.
If you want correspondence sent to an authorised representative, you need to provide their full name and contact details, including email, postal address and phone number.
Note: If you are using our online portal to make a notification on someone else's behalf and you want to nominate an authorised representative, you must also complete our Change of contact details form (GEN Form 03).
If a vacant property is jointly owned, you only need to provide the details of one of the joint owners on the ‘Land owner details’ page of the portal. We will then send all future vacant residential land tax correspondence to that owner on behalf of all joint owners, unless you nominate an authorised representative.
Make a notification
The portal enables you to notify us about multiple properties in one submission. However, if you own properties under multiple ownership structures, you will need to make a separate submission for each ownership structure. For example:
- If you need to notify us about three properties which you jointly own with your partner, you can let us know about all three properties in the one submission,
- If you jointly own one property with your partner and one property on your own, you will need to log in to the portal twice and make a separate submission for each,
- If you need to notify us about a property you own and a property owned by a company or trust, you will need to log in to the portal twice and make a separate submission for each
Note: Only make a notification using the online portal if you are the owner of the property or you have the owner's permission to make a notification on their behalf. If you suspect that a property owner is not complying with their obligations, please use our tip-off form, not the online portal.
Once a notification has been submitted, an email confirming that we have received the notification will be sent to the person who completed it. A PDF copy of the submission will be attached to the email.
If the land owner is liable for vacant residential land tax, an assessment will be sent to them or their authorsied representative via email or post - whichever was nominated as the preferred communications channel in the notification.
If an exemption has been claimed, the owner or their authorsied representative will receive confirmation that an exemption has been processed, or a request for further information. Either way, records that support an exemption should be kept for five years.
We process assessments and exemption confirmations periodically, so we ask for your patience if you do not hear from us immediately.
Help us improve our service by completing a short survey about our vacant residential land tax online portal.