WA Gov Slashes Build-to-Rent Tax, Clears Mining Licence Debts

WA Government Clears Path for Build-to-Rent Boom with Tax Break, Eases Burden on Small Mining Licences

June 25, 2026 — The Cook Labor Government has simultaneously fired up investment in future housing stock and eased financial pressures on legacy resource players, enacting two significant pieces of legislation on June 25, 2026. The Land Tax Assessment Amendment (Build-to-Rent) Act 2026 slashes land tax by 75% for qualifying build-to-rent developments, while the Local Government Amendment (Rating of Certain Mining Licences) Act 2026 wipes the slate clean for numerous small mining licence holders, extinguishing past debts and clarifying rating ambiguities.

What happened

Two key acts received Royal Assent on June 25, 2026. The Land Tax Assessment Amendment (Build-to-Rent) Act 2026 introduces a substantial 75% land tax exemption for eligible build-to-rent developments, clarifying its interaction with existing exemptions. Concurrently, the Local Government Amendment (Rating of Certain Mining Licences) Act 2026 amends the Local Government Act 1995. This latter act extinguishes past rates and liabilities for miscellaneous and small prospecting licences, and validates previous rating actions where such land was incorrectly deemed rateable.

What this means for you

If you're a property developer or an investor eyeing the build-to-rent sector, the 75% land tax exemption means significantly reduced holding costs, potentially unlocking new projects and accelerating construction timelines. For small mining tenement holders, particularly those with miscellaneous or prospecting licences, this legislation means past council rates and associated liabilities are now extinguished. This provides immediate financial relief and removes a cloud of uncertainty over historical compliance. Local government treasurers will need to adjust their rate books and reconcile past assessments for these licence types.

What this means for WA

This dual legislative move signals a clear government strategy to stimulate two distinct sectors. The build-to-rent exemption is a direct play to address housing affordability and supply, attracting significant capital investment into a burgeoning property market segment. Simultaneously, by clearing past debts for small mining licence holders, the government demonstrates a pragmatic approach to unwinding historical complexities and potentially encouraging continued, albeit small-scale, resource exploration activity without the burden of retrospective financial penalties. It’s a balancing act: fostering new growth while resolving old issues.

The numbers

The Land Tax Assessment Amendment (Build-to-Rent) Act 2026 introduces a 75% land tax exemption for qualifying developments. This substantial reduction is designed to make build-to-rent projects financially viable. Meanwhile, the Local Government Amendment (Rating of Certain Mining Licences) Act 2026 directly addresses liabilities for miscellaneous and small prospecting licences, effectively extinguishing past rates and liabilities for these holders. This action aims to resolve long-standing rating disputes and provide immediate financial relief, a welcome change from the often-complex fee structures previously applied. GovScanner data shows these acts were assented to on the same day, June 25, 2026, indicating a coordinated policy push.

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