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Land Tax

From Land Tax year 2019 -2020, there has been a change to the tax rates. They are as follows:

Improved Land (for Residential purposes)

  • 0.0% on land valued up to $150,000
  • 0.1% on the excess of the improved value greater than $150,000 but not exceeding $450,000
  • 0.7% on the excess of the improved value greater than $450,000 but not exceeding $850,000
  • 1.0% on the excess of the improved value greater than $850,000

*Please note that tax on improved land is calculated on the improved value of the land

Improved Land (for Non-Residential purposes)

  • 0.95% on the improved value of each parecel of land on which there is a building other than a residence

Vacant Land

  • 0.8% on the site value of vacant land measuring less than 4,000 sq. ft. or 371.6 M2
  • 0.9% on the site value of vacant land measuring over 4,000 sq. ft. & valued up to $450,000
  • 1.0% on the site value of vacant land measuring over 4,000 sq. ft. & valued over $450,000

*Please note that tax on vacant land is calculated on the site value of the land.