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Information on Local Property Tax (LPT) for 2022 to 2025

LPT exemptions for 2022 to 2025

Certain properties are exempt from Local Property Tax (LPT) if they meet the qualifying conditions. Each LPT exemption has its own specific qualifying conditions.

There were seven LPT exemptions available for 2022 to 2025:

  1. Properties unoccupied for an extended period due to illness of the owner.
  2. Properties purchased, adapted or built for use by incapacitated persons.
  3. Properties constructed using defective concrete blocks.
  4. Properties certified as having pyritic damage.
  5. Properties fully subject to commercial rates.
  6. Properties owned by a charity or a public body.
  7. Registered nursing homes.

For information on each of the exemptions listed above, please see Local Property Tax (LPT) exemptions for 2026 to 2030. 

Next: LPT deferrals for 2022 to 2025

Published: 15 September 2025 Print this page

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