 land on which their principal family home is situated (caravans or tents are not regarded as a principal place of residence). </p>
      <p>Properties that are the owner's principal place of residence and a business is run from the premises may also be eligible for a partial exemption provided that: </p>
      <ul>
        <li>one of the registered owners lived at the property on 30 June; </li>
        <li>buildings on the land have a predominantly residential character; and </li>
        <li>no more 