A vacant second home: land tax and VRLT together

Each rule is checked against real ATO and State Revenue Office worked examples (coverage) before it computes a live figure.

• vic_land_tax_general_scale_2024_on
• vic_land_tax_site_value_basis
• vic_vrlt_flat_pre_2025
• vic_vrlt_progressive_2025_on

• Delora doesn't yet encode the land tax rental test that applied before the 2021 land tax year, so it can't say whether your former home was exempt in that year. (regulator guidance)
• Delora only encodes Victoria's general land tax scales from the 2009 land tax year, so it can't calculate that year. (regulator guidance)
• Delora only encodes the that ownership type's land tax scale for the 2024 to 2033 land tax years, so it can't calculate that year. (regulator guidance)
• The 31 December before the that year land tax year falls on the sixth anniversary of your move. Delora hasn't verified how the State Revenue Office counts that exact day, so it won't guess whether the absence exemption still applied. (regulator guidance)
• Moving out because of family violence, or to move into care, is covered by separate absence rules that Delora doesn't encode yet, so it can't answer the land tax question. (regulator guidance)
• A home owned jointly, or alongside other taxable land, is assessed with the rest of your holdings, and Delora doesn't encode how the absence exemption works inside that assessment. It won't give a land tax figure. (regulator guidance)
• As a joint owner who also holds other taxable land you get a separate individual assessment with a joint ownership deduction. Delora needs every owner's holdings for that, so it won't give a figure. (regulator guidance)
• For jointly owned land the surcharge depends on whether every co-owner is absentee, which Delora doesn't model. It won't give a land tax figure. (regulator guidance)
• Land tax is assessed on all the taxable land you own together, and Delora doesn't encode the absence exemption inside an aggregated assessment. It won't give a land tax figure. (regulator guidance)
• A home held in a trust or company follows different exemption rules, which Delora doesn't encode for a former home. It won't give a land tax figure. (regulator guidance)
• Vacant residential land tax has exemptions (for example holiday homes and homes used for work) that Delora doesn't encode, so it won't give a VRLT figure while one may apply. (regulator guidance)

• Land tax (current rates) | State Revenue Office — State Revenue Office Victoria (retrieved 16 Sep 2026). Licence: CC BY 4.0
• Land Tax Act 2005 (Vic) — authorised version 086 (in force 1 May 2026) — Parliament of Victoria (retrieved 16 Sep 2026). Licence: Victorian legislation — free reuse per legislation.vic.gov.au copyright notice
• Vacant residential land tax (current rates) | State Revenue Office — State Revenue Office Victoria (retrieved 16 Sep 2026). Licence: CC BY 4.0

Figures on this page are drawn from Delora's local knowledge graph, refreshed from these primary sources and checked for changes on a regular schedule. If a figure here looks out of date, the official source above is always the authority — please let us know.