Your land tax assessment notice should list all the Victorian land you own, including your interest in any land you own jointly with others and any exemptions that apply.
If you believe that your land tax assessment is incorrect, you can:
- Object to the site value on your assessment,
- Request an amendment to the assessment, or
- Object to the assessment
There are important differences between an amendment and an objection.
You must clearly specify whether you wish to have your matter treated as an amendment or an objection when you contact us. This will ensure your preferred process is followed.
Note: we do not determine the site valuation listed on your council rates notice. If you disagree with your site valuation, please refer to our information on valuation objections.
Disagreeing with your site value
We use these valuations for land tax purposes, but we do not make or oversee them.
You can object to a site valuation if you disagree with it. How you object depends on whether the site value is set out in your council rates notice or in your land tax assessment.
You can request an amendment for simple and straight forward changes to your assessment. Examples of common amendments are:
- Removing land you no longer own from your assessment.
- Applying for a principal place of residence (PPR) or primary production land (PPL) exemption on land which has not been marked as exempt.
- Updating your contact details because you are moving between lands you own or owned.
We will review your amendment request and respond to you in writing. We may request further information from you and may accept or decline your amendment request. There is no right of review or appeal if we do not make the changes you have requested.
Request an amendment
If you are requesting an amendment to claim a PPR and/or PPL exemption, remove land you no longer own from your assessment, or update your contact details flowing from changes to your PPR, you can follow our quick and easy instructions.
For all other matters, you should write to us explaining your issue.
An objection is a formal avenue of dispute resolution and will give you formal rights of review and appeal. You may object where we have advised that we disagree with you on a matter relating to your assessment.
If you wish to object, you must write to us and explain fully and in detail the grounds of your objection, being the reasons why you disagree with your assessment. Depending on your circumstances and the nature of your objection, this may require you to explain in detail why your circumstances meet the eligibility requirements for a particular exemption or concession.
You should also provide supporting evidence relevant to your objection, which may include financial statements which establish details about a business, utility bills which establish residency at a particular property, or trust deeds or contracts which establish legal relationships
Your objection must be lodged within 60 days of the date that you (or your representative) receive your assessment. Objections lodged outside the 60-day period must include reasons for the delay and are only accepted at our discretion.
You will receive a written notice of determination on your objection. If your objection is disallowed or only partly allowed, we will provide you with reasons for our determination. If you are dissatisfied with the determination on your objection, you have the right to refer the matter for review to the Victorian Civil and Administrative Tribunal or to appeal the matter to the Supreme Court of Victoria.
An objection to a reassessment is limited to the extent of the liabilities that are additional to or greater than the liabilities under the previous assessment. For example, if your reassessment includes a property not in your original assessment, or a new site valuation results in an increase in your liability.
Lodge an objection
You can object by:
A different process must be followed if you wish to object to the site valuation used on your assessment.
Where your request is unclear, we use our discretion to decide how to treat to your issue.
We would generally treat your matter as an amendment where, but not limited to:
- The matter is a simple error or oversight,
- We do not dispute your view on the matter, and
- You have not provided supporting documentation or written reasons which state fully and in detail why your land tax assessment is incorrect
We would generally treat your matter as an objection where, but not limited to:
- We have previously advised you that we disagree with your view on the matter
- Your written correspondence suggests you intend to formally dispute your land tax assessment, and
- Your request is made within 60 days of the date of the issue of your assessment
Pay land tax while awaiting your outcome
If your land tax is due for payment in full or instalment whilst waiting on a decision on your matter – whether an amendment request, objection or valuation objection – you should pay that amount in accordance with your assessment. If you do not pay your assessment by the due date, interest may accrue daily on any outstanding amount.
You may be able to pay a provisional amount, but you must contact us on 13 21 61 to discuss this.
If you have paid or partially paid your land tax assessment, and we:
- Amend your land tax assessment based on your request, we will refund any overpaid tax with interest (if applicable) or
- Allow or partially allow your objection, you will receive a refund of any overpaid tax with interest (if applicable)
If we do not amend your assessment or your objection is disallowed, you may be liable for interest on the outstanding portion of your land tax liability, calculated at the market and premium rates from the original due date shown on your assessment notice. You may also lose the option to pay the assessment by instalments.