If a property becomes uninhabitable for any reason, you can apply in writing to the Land Valuation Department requesting an inspection upon the completion of the

. 

A case will be created, if warranted, and a member of staff will need internal access to the property in order to record the condition of the property and the severity of any building defects. 

If a property is “incapable of beneficial occupation”, the unit affected will be granted an Annual Rental Value of $0.
 
If a property is in such a state of disrepair where  the property could not possibly be lived in and major works are required to restore the property to a tenantable/habitable condition, then these are cases where the Annual Rental Value may be reduced.

It can be one defect, such as the roof collapsing or floors collapsing or a combination of smaller defects, that together, go beyond normal repairs.  Replacing windows, kitchens, bathrooms, rewiring etc. by themselves will not be enough to warrant relief.   

*Each case is viewed on its own merits* 

HOWEVER, JUST BECAUSE A PROPERTY HAS NOT BEEN LIVED IN FOR SOME TIME, DOES NOT WARRANT A $0 ANNUAL RENTAL VALUE.

Effective Date

Land Valuation Department can only apply an effective date of any changes to the Annual Rental Value no earlier than the beginning of the current year.  The onus of proof is on the taxpayer to substantiate when the property became incapable of beneficial occupation.  Proof could include the contractor’s bills, building permits, dated photos etc.

Written Authorisation

If you are not the owner of the property, your written request to the Department should also include written authorisation from the owner that you are acting on their behalf.

What does not make a property uninhabitable on its own? 

• Leaking roof 
• Bathroom/kitchen renovations
• Rewiring 
• Re-plumbing 
• Boarded up windows 
• Termites 
• Mould
• Poor internal decoration
• Old fixtures and fittings

*Each case is viewed on its own merits* 

*Please see the

 and

.*​