Land may be exempt from land tax if it is used and occupied as a registered rooming house.
The rooming house exemption applies only if the tariff charged per person for weekly accommodation does not exceed the maximum permitted tariff.
Single accommodation
| Land tax year | Maximum weekly tariff for lodging only - per person | Maximum weekly tariff for full board and lodging - per person |
|---|---|---|
| 2022 | $338.63 | $507.94 |
| 2021 | $330.51 | $495.76 |
| 2020 | $326.69 | $490.04 |
| 2019 | $320.71 | $481.06 |
| 2018 | $313.04 | $469.56 |
| 2017 | $306.99 | $460.48 |
| 2016 | $303.45 | $455.18 |
| 2015 | $299.01 | $448.51 |
| 2014 | $289.49 | $434.23 |
| 2013 | $270.41 | $405.62 |
| 2012 | $262.08 | $393.12 |
| 2011 | $250.64 | $375.95 |
Shared accommodation
| Land tax year | Maximum weekly tariff for lodging only - per person | Maximum weekly tariff for full board and lodging - per person |
|---|---|---|
| 2022 | $255.26 | $382.88 |
| 2021 | $249.13 | $373.70 |
| 2020 | $246.23 | $369.34 |
| 2019 | $241.75 | $362.62 |
| 2018 | $235.97 | $353.96 |
| 2017 | $231.42 | $347.13 |
| 2016 | $228.73 | $343.09 |
| 2015 | $225.40 | $338.10 |
| 2014 | $218.19 | $327.29 |
| 2013 | $203.84 | $305.76 |
| 2012 | $197.58 | $296.36 |
| 2011 | $188.93 | $283.40 |
