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Applications for land tax relief will be extended until 28 February to give eligible commercial and residential landowners more time to access the program.

Minister for Finance Damien Tudehope said the land tax relief was designed to make it easier for landowners who supported their tenants during a challenging year.

“Extending the deadline for landowners to access land tax relief will give people more time to get the necessary documents together and access any help they may need to complete an application,” Mr Tudehope said.

“Many renters, commercial and residential, had a financially tough 2021 with reduced turnover or work hours due to the COVID-19 restrictions.

“We heard from landowners that they wanted to help their tenants, but they also have bills to pay. Providing land tax relief enabled them to work with their tenants to offer rent reductions and to alleviate some of the cost-burden during restrictions.

“In response, the NSW Government is helping commercial or residential landowners who have reduced their tenants’ rent, between 1 July 2021 and 31 December 2021.”

NSW landowners may be eligible to receive a reduction of up to 100 per cent of their land tax payable for the 2021 land tax year if they provided a reduction in rent to a tenant between 1 July 2021 and 31 December 2021. 

This package follows a similar program run for the 2020 land tax year, which saw more than 17,400 applications received and $218.8 million of relief provided.

Minister for Small Business and Fair Trading Eleni Petinos said the Government was always committed to assisting those in need.

“We know this program has previously helped to keep businesses in business, people in jobs, and roofs over heads,” Ms Petinos said.

“That’s why we are extending this package to ensure landlords can continue to provide relief to small businesses and residents while we get through this challenging period.”

To be eligible for land tax relief, a landowner must be leasing to a commercial tenant who has a turnover up to $50 million and has been deemed eligible for NSW Government COVID-19 support grants, or a residential tenant who has lost 25 per cent or more of household income due to COVID-19.  

The landowner must have reduced rent for the affected tenant for any period between 1 July 2021 and 31 December 2021, without any requirement for it to be paid back.

Landlords can also access the Commercial Landlord Hardship Fund, which provides small commercial or retail landlords with a monthly grant up to the value of any rental relief provided, to a maximum of $3,000 per month per property. To be eligible, a landlord cannot claim land tax relief for rent reductions provided to tenants between 1 July 2021 and 31 December 2021. Applications for the Commercial Landlord Hardship Fund close 31 March 2022.

Applications for land tax relief can be submitted at Apply for COVID-19 land tax relief.

For more information on rent relief, visit COVID-19 assistance for commercial and residential landlords.