Our organisation implemented a range of legislative changes over the past 12 months.
Guided by our strategic goal to deliver fair and efficient revenue management services, our work involves developing the systems and tools to administer the changes, as well as educating customers about the new measures.
Emergency services and volunteers fund
The emergency services and volunteers fund (ESVF) took effect from 1 July 2025. It replaced the fire services property levy.
The ESVF supports the vital work of a broader range of emergency services that respond to fires, floods, storms and other emergencies.
Temporary off-the-plan duty concession
The temporary off-the-plan duty concession has been extended to 20 April 2027. The concession reduces duty for eligible apartment and townhouse purchases.
Family violence relief measures
In 2025–26, we implemented relief measures for victim-survivors of family violence.
Victim-survivors of family violence can now requalify for first home buyer benefits even if they have previously received a First Home Owner Grant and/or a first home buyer duty exemption or concession.
There is also support if they cannot meet the 12-month residency requirement for the benefits.
Bushire relief measures
In May 2026, the Victorian Government announced relief measures from land transfer duty, land tax and vacant residential land tax for people affected by the January 2026 Victorian bushfires.
People impacted by the bushfires, who meet specific eligibility criteria, may be entitled to land transfer duty refunds or relief, a land tax waiver for 2026 and/or vacant residential land tax waiver for 2027.
Congestion levy changes
From 1 January 2026, the congestion levy Category 2 area expanded eastwards to include inner eastern suburbs along Hoddle Street and Punt Road.
Also from this date, congestion levy rates increased and a new concession for certain parking spaces at shopping centres took effect.
Vacant residential land tax changes
From 1 January 2026, vacant residential land tax expanded to capture:
- residential land in metropolitan Melbourne that has remained undeveloped for at least 5 years
- residential land outside inner and middle Melbourne with a residence that has been uninhabitable or under construction or renovation for more than 2 years.
Temporary pause on livestock duty
In September 2025, the Victorian Government announced a temporary pause on livestock duty, effective from 1 October 2025 to 30 September 2026.
This pause applied to duty on cattle, sheep, goats and pigs and included both the requirement to lodge returns and pay duty during this period.
Other changes
The Building Legislation and Treasury Legislation (Tax Relief) Amendment Act 2026 received Royal Assent on 23 June 2026. The Act:
- introduced changes to the land tax exemption for building or renovating a principal place of residence (PPR)
- deferred an increase to the ESVF fixed charge for non-PPR residential land.