Land tax is the first charge on the title to the land to which it relates and must be paid before ownership can change.
If you are buying, selling or the mortgagee of a property, you can apply for a land tax clearance certificate which states whether any land tax is owed on a property.
The liability shown in a certificate is specific to the year in which you applied, but will, if applicable, include outstanding liability from prior years. Buyers should be aware that if the seller has not paid the land tax owing, we will seek payment from you.
A purchaser must obtain their own certificate to be protected from the recovery of land tax and ensure that payment of the amount stated on the certificate is paid to the SRO within 28 days of settlement. Using a vendor's certificate will not protect the purchaser.
All certificates issued are subject to a number of notes which you should read carefully.
Land tax clearance certificates issued in 2017 will only show liabilities for 2017 and any outstanding prior years.
Gather required information
Before applying for a certificate, please have ready the details of the property, including address, volume and folio.
If you are the purchaser, you will also need the vendor’s details.
Apply for a certificate
You apply for a land tax clearance certificate online as either as a non-registered or registered user. The application fee is $16.20 until 30 June 2017, and will change to $16.50 on 1 July 2017.
Apply as a non-registered user
It's easy, fast and efficient, with secure credit card payment. You simply enter the requested details, make payment and your certificate will be emailed to you.
If you frequently apply for land tax clearance certificates, you can become a registered user. This enables you to quickly and easily manage multiple certificate applications and update requests, with secure encrypted payment available by Visa, MasterCard or monthly direct debit.
Apply as a registered user
Registered users who have authorised access can sign in to their LTX Express land tax clearance certificates account and apply for a certificate.
Receive your certificate
Once your request has been processed, your certificate will be emailed directly to you.
Sometimes, we may need to manually process your request and in these cases, it may take up to 10 working days for you to get your certificate.
Once you have your certificate, you can request a certificate update which would reflect any changes since your certificate was issued. Your update is free if you request it within 90 days of your certificate being issued.
If land tax is due but not paid on a property, the certificate will certify how much land tax is due and unpaid on the date of the application only. Please consider the following:
- A certificate does not relate to any future liability or the tax status of the land. “Nil” on a certificate does not mean the land is exempt from land tax,
- If land tax will be payable on a property but payment is not due at the time the application is processed, the certificate will certify how much should be retained by the buyer at settlement and paid to us. The certificate will only protect the buyer if the amount stated on the certificate is paid to us within 28 days of settlement,
- If the amount to be retained by the buyer is understated, we can seek to recover the correct amount (or the balance) from the vendor. We will seek to recover from the buyer if the vendor defaults and the certified amount has not been paid to us within 28 days of settlement,
- If a proposed sale is not completed, we will not be bound by the certified amount for a later sale of the land – another certificate is required for that transaction,
- If an amount certified is excessively high (e.g. because a PPR exemption has not been applied) we will issue an amended certificate at no extra cost after receiving sufficient evidence to that effect from the vendor, if settlement has not yet passed and the request is submitted within 90 days of the application being lodged,
- If no land tax is stated as being payable for the property, we will be bound by that certification, in respect of the buyer, if the land is subsequently found to be taxable and the vendor defaults, and
- If the vendor refuses to be bound by an amount stated by us and does not agree to the amount being withheld and remitted at settlement, the buyer cannot rely on such refusal as a defence to an action by us to recover the outstanding amount from the buyer
The information on a certificate cannot preclude us from taking action against a vendor to recover outstanding land tax.