Hi Glynes,
Agree with Ian. Here at Wollondilly we would only be assessing from date of application (unless application was made within 30 days of service of the Rates & Charges Notice. In which case we would assess from 1 July only). If they only purchased the property in 2019 it seems strange to me that they would have made an application for exemption in 2017 & even if they did I expect that it would have been declined due to them not being owners & a new application would have been required when the property transferred to them.
Thanks,
Simone