WA Land Tax Exemptions for Build-to-Rent Developments

Land Tax Assessment Amendment (Build-to-Rent) Bill 2026

16 Jun 2026: Passed by Parliament and signed off by the governor.

This bill kicks in: TBA

Legislative Assembly

Legislative Council

Assent

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Topics

build-to-rent housing development land tax property tax residential construction residential property tax exemptions

Links to official parliament websites

Official page: progress through parliament

Effects of this bill

If this bill passes, it means that:

Land used for new build-to-rent developments (self-contained dwellings ready for occupation between 1 July 2025 and 1 July 2030) is exempt from 75% of land tax.
The 75% exemption for new build-to-rent dwellings ends after 10 years.
Land loses the new dwelling exemption if the development stops meeting build-to-rent requirements, though the Commissioner can waive this if the failure is temporary.
Land cannot claim both the general build-to-rent exemption and the increased exemption for new dwellings in the same year.
All build-to-rent exemptions end once 20 years have passed since the first exempt year.
The Commissioner can reassess taxes to apply these build-to-rent changes.
Land used for these new dwellings starting in the 2025-26 financial year is exempt for that year.

The Debate

What different members said when this bill was debated:

Matthew Swinbourn ALP

“I move: That the bill now be read a second time. The bill amends the Land Tax Assessment Act 2002 to increase the land tax exemption for eligible build-to-rent developments from 50% to 75%. Developments may qualify for the increased exemption if they become operational on or after 1 July 2025 and before 1 July 2030. The increased exemption will apply from the 2025–26 assessment year.”

Official source →

David Michael ALP

“I move: That the bill now be read a second time. The bill amends the Land Tax Assessment Act 2002 to increase the land tax exemption for eligible build-to-rent developments from 50% to 75%. Developments may qualify for the increased exemption if they become operational on or after 1 July 2025 and before 1 July 2030. The increased exemption will apply from the 2025–26 assessment year.”

Official source →