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        Land Tax relief may be provided under the following three scenarios:</p>
      <ol>
        <li>Where a person as at 30 June owns a property subject to land tax and occupies this property during the new financial year as their principal place of residence e.g., construction of a residence on vacant land. <a href="../forms/LTARE1.pdf" target="_blank">Application Form </a><br>
        </li>
        <li> Where a person is in the process of selling a home and as a result owns 2 