The South Australian Government has promised land tax rules will change for some older people.

Opposition MP Martin Hamilton-Smith flagged plans for a private member's bill seeking to change the arrangements.

He raised the case of a 90-year-old woman who received a land tax bill of more than $19,000 after moving from the family home into a nursing home.

He said a charge on a vacant house was unjust.

"If an elderly relative is put into a nursing home there should be at least a 12-month grace period for the family to settle up their affairs and sell the family home before you get a land tax bill," he said.

Mr Hamilton-Smith said he had written to Treasurer Jack Snelling asking him to waive the bill in question until the law could be reviewed.

SA Finance Minister Michael O'Brien said he had spoken with the Tax Commissioner and the rules would be changed to ensure there was a year-long exemption on nursing home-related cases.

Mr O'Brien said the change would apply for all people who moved into a nursing home, provided they did not rent out their previous family home.

"In some instances people who move into a nursing home don't like the nursing home, their health comes back and they want to return to their home so I think it's only fair and reasonable that people be given 12 months to make the decision as to whether they want to make residence in a nursing home an ongoing way in which they want to lead their lives," he said.

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