Land tax surcharge rules for absentee ownership.

Understanding the absentee owner surcharge

Extra land tax may apply if you are an absentee owner.
Do I have to pay the absentee owner surcharge?

Check if the absentee owner surcharge applies to you.
Notify us of your absentee owner status

Tell us if you are an absentee owner to avoid penalties.
Absentee individuals

Some individuals living overseas may pay extra land tax.
Absentee corporations

Companies based overseas may pay a surcharge.
Absentee trusts

Some trust structures are absentee owners and may pay the surcharge.
Apply for an exemption from the absentee owner surcharge

Steps to apply for an exemption from the surcharge.
Absentee owners and joint owner assessments

Examples of joint assessments with absentee owners.