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Understand property tax

Access NSW legislation which impacts the administration of property tax, and educational videos about the First Home Buyer Choice initiative.

Download our property tax factsheet

An introduction to property tax to those who opted into First Home Buyer Choice initiative between 11 November 2022 and 30 June 2023.
First Home Buyer Choice guide for property professionals

Key information on the First Home Buyer Choice (FHBC) initiative.
First Home Buyer Choice video library

View educational videos about the First Home Buyer Choice initiative.
Property Tax (First Home Buyer Choice) Act 2022

An Act to enable first home buyers to opt into paying an annual property tax rather than upfront transfer duty when buying their first home.
Land Tax Management Act 1956

Provides further detail on land tax exemptions, property tax status certificates and land tax implications for property tax customers.
Taxation Administration Act 1996

Sets out the framework for assessing, investigating, reviewing and enforcing NSW taxes.