The roof of my house blew off following a hurricane and I have had to move out. Do I still have to pay Land Tax? 

• If a property becomes uninhabitable for whatever reason, then you can apply in writing for the Department to conduct and inspection of the unit. A case will be created and a member of staff will need internal access to the property in order to ascertain why the property is uninhabitable and the severity of any building defects. If a property meets the requirements, then the unit affected will be granted a $0 ARV for the period that it is uninhabitable. 

Can I get relief on my land tax if I have ripped out my en-suite bathroom? 

• No.  Relief from land tax is only given in extreme cases where the property is unfit for human habitation. Land tax relief is not given for redecorating, new kitchens, upgrades to electrics etc. The property has to be totally uninhabitable and incapable of beneficial occupation. Each case is viewed on its own merits and hence the requirement for the Department to make an internal inspection of the unit.