This exemption is available for dwelling park land, as defined in section 39A of the Land Tax Assessment Act.
The exemption also applies to land used for a closely related purpose such as washroom, laundry, and kitchen facilities, where these are integral to the operation of the dwelling park.
The exemption does not extend to land used for excluded purposes which include activities that are deemed to be value adding, such as hotels, motels, hostels or land that is the subject of a licence under the Liquor Licensing Act 1988.
If the dwelling park land is subdivided, a clawback provision (section 15A of the Land Tax Assessment Act) requires the subdividing owner to repay the land tax exemption claimed for a period of up to ten years prior to the subdivision.
If an exemption is granted, and the usage of the land or part of the land then changes, the owner must notify the Commissioner before the next assessment year, or within three months of the change, whichever is later.