Rates discount for farm land

We will classify your property as farm land in line with the Valuation of Land Act 1960.

This generally applies to properties that are:

• greater than 2 ha in area
• operated, or intended to operate, as a primary production business, seeking to make a continuous or repetitive profit from activities on the land and can demonstrate proof of this
• used primarily and continuously for farming activity.

Farming activity includes:

• grazing and agistment of farm animals (excluding recreational horses)
• dairying, with your business registered under the Health Act
• pig farming, with your business registered under the Health Act
• poultry farming
• fish farming (including yabbies, fish for food or tropical fish for pet shops)
• tree farming, viticulture and fruit growing, where you can prove that the trees or vines have been planted before submitting your application
• horticulture or cropping, where you can provide proof of expenditure or sound agricultural development of the land with your application
• beekeeping.

To be eligible for the reduced rate:

• the land must conform to the definition of ‘farm land’ as specified within the Valuation of Land Act 1960
• the land must conform to our guidelines for the classification of property as ‘farm land' 
• the ratepayer must show primary producer status with the Australian Taxation Office
• in the case of agistment, the occupier must also have primary producer status with the Australian Tax Office.

You must be able to provide:

• a written business plan for your primary production business, covering planned activities if the primary production business has been in operation for less than 2 financial years
• a cash flow forecast, showing projected earnings and expenditure of the primary production business for the current financial year and the next financial year
• profit-and-loss statements or tax returns from the Australian Tax Office for the past three financial years, showing the primary production business earnings and expenditure
• bookkeeping records for the primary production operations i.e. numbers of cattle, area of crops planted (copies of receipts will not be accepted)
• An Australian Business Number for the primary production business
• a copy of primary producer status for the primary production business Australian Tax Office
• a copy of primary producer status for the property from the State Revenue Office.
• A lease agreement and owner approval to apply for farm rate if you are the lessee of the property.

All applicants must:

• satisfy us that a primary production business is being conducted or of a genuine intention to establish a primary production business
• make the property available for an inspection by us to support the application at a time that suits both parties prior to the end of the application period
• complete the application form in full, with the required supporting documents attached
• if a property has been recently purchased/sold, the new property owner must apply for the farm land rate on that property in the next application period. Once a property is sold, it will be removed from farm land rate.

New applicants

All new applications must be submitted during the designated application period. This period runs from 1 February to 30 April each year.

If your application is successful, we will apply the new rate from 1 July in the next financial year. You will then be reassessed in four years’ time as an existing applicant.

If your application is not successful, the general rate will apply.

Existing applicants

You will need to re-apply for the farm land rate on a set four-year cycle. This is currently 2024, 2028, 2032, and so on. Even if you only applied successfully last year, you’ll need to apply again in the years listed above.

If the application is found to be ineligible, we will remove the farm land rate and the general rate will apply from 1 July in the next financial year.