The apportionment of curtilage is important from a GST perspective. Curtilage is the portion of a rural or
commercial property which is used for domestic purposes (i.e. not part of the taxable activity) and as
such is gst exempt.
Apportionments apply when there is a residential use combined with an economic activity. Examples
are economic rural farms, lifestyle farmlets, orchards, hotels & motels, corner dairies or other
combined commercial or industrial use, where the proprietor or manager lives on the premises. It also
applies to vacant land where a residential use is planned.
Some dictionary definitions of curtilage are as follows:
Definition 1 - The area, usually enclosed, encompassing the grounds and buildings immediately
surrounding a home that is used in the daily activities of domestic life.
A garage, barn, smokehouse, chicken house, and garden are curtilage if their locations are reasonably
near to the home.
Definition 2 - Curtilage is a legal term describing the enclosed area of land around a dwelling. It is
distinct from the dwelling by virtue of lacking a roof, but distinct from the area outside the enclosure in
that it is enclosed within a wall or barrier of some sort.
It is typically treated as being legally coupled with the dwelling it surrounds despite the fact that it might
commonly be considered "outdoors".
This distinction is important under US law for cases dealing with burglary and with self defence under
the Castle Doctrine. Under Florida law, burglary encompasses the English common-law definition and
adds (among other things) curtilage to the protected area of the dwelling into which intrusion is
prohibited. Similarly, a homeowner does not have to retreat within the curtilage under Florida's Castle
Doctrine.
The curtilage (like the home) is also protected from unreasonable search and seizure.
commercial property which is used for domestic purposes (i.e. not part of the taxable activity) and as
such is gst exempt.
Apportionments apply when there is a residential use combined with an economic activity. Examples
are economic rural farms, lifestyle farmlets, orchards, hotels & motels, corner dairies or other
combined commercial or industrial use, where the proprietor or manager lives on the premises. It also
applies to vacant land where a residential use is planned.
Some dictionary definitions of curtilage are as follows:
Definition 1 - The area, usually enclosed, encompassing the grounds and buildings immediately
surrounding a home that is used in the daily activities of domestic life.
A garage, barn, smokehouse, chicken house, and garden are curtilage if their locations are reasonably
near to the home.
Definition 2 - Curtilage is a legal term describing the enclosed area of land around a dwelling. It is
distinct from the dwelling by virtue of lacking a roof, but distinct from the area outside the enclosure in
that it is enclosed within a wall or barrier of some sort.
It is typically treated as being legally coupled with the dwelling it surrounds despite the fact that it might
commonly be considered "outdoors".
This distinction is important under US law for cases dealing with burglary and with self defence under
the Castle Doctrine. Under Florida law, burglary encompasses the English common-law definition and
adds (among other things) curtilage to the protected area of the dwelling into which intrusion is
prohibited. Similarly, a homeowner does not have to retreat within the curtilage under Florida's Castle
Doctrine.
The curtilage (like the home) is also protected from unreasonable search and seizure.
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| GST Apportionment - Valuations of Curtilage |
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Innovation + Experience |
| PO BOX 9018, Wellington 6141 | phone: (04) 240-0124 | fax: (04) 232-4414 | email: valuer@ vcnz.co.nz Innovation + Experience |