The Residential Zoned Land Tax (RZLT) DCC Menu About the Residential Zoned Land Tax This tax aims to activate vacant land for residential purposes. Learn more about the process. Draft Residential Zoned Land Tax Map for 2027 Annual Draft Map for 2027 identifies land that may be liable for the Residential Zoned Land Tax in 2027. The Residential Zoned Land Tax Map for 2026 Showing lands which are in scope for the Residential Zoned Land Tax.