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Who qualifies for owner-occupier tax rates?
You (as an individual or a married couple) must own and reside in the residential property to qualify for owner-occupier tax rates. If you are a married couple that owns 2 homes, the concession can only be applied to 1 home. Please note that even if a married couple were to occupy two homes, the owner-occupier tax rates can only apply to one of the homes. This is regardless of whether it is owned jointly or separately by the spouses.
Related questions
I reside in property (A) while my wife resides in property (B). Are the owner-occupier tax rates allowed to be applied on both properties?
If I own and occupy more than one residential property concurrently, what will be the tax rates applied?
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I am staying somewhere else and decided to let my parents stay in my property instead. Will I be eligible for the owner-occupier tax rates?
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Our late brother's property was rented out prior to his passing. As the tenancy has ended, can we apply for the onwer-occupier tax rates (OOTR)?
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