If you are dissatisfied with your land tax assessment, or reassessment, you can object to it. Objecting is a formal dispute process and will give you rights of review and appeal if you disagree with our decision.
There are important differences between an amendment and an objection. Simple and straightforward changes to your assessment can be made via an amendment.
To ensure your matter is processed correctly, please make sure you understand these differences before you contact us.
To object to your assessment, you must clearly detail in writing the grounds for your objection. The quickest and easiest way to do this is to complete and submit the lodging an objection form online.
You must lodge your objection within 60 days of the date of issue of your assessment notice or your objection may be refused at our discretion. If you are lodging your objection more than 60 days from this date, you must provide the reasons for the delay.
Gather required information
While you need the following information to complete your objection form, you also need to refer to the form for specific instructions:
- Details of the person assessed for land tax or their authorised representative,
- Land ownership records,
- Grounds for your objection - the reasons why you disagree with our assessment, and
- Any supporting evidence you feel may help your case.
An objection to a reassessment is limited to the extent of the liabilities additional to or greater than the liabilities under the previous assessment. For example, if the original assessment was for $300 and this was reassessed to $340 because of land changes, the objection is limited to the land changes which contributed to the additional $40.
If your objection concerns the principal place of residence (PPR), primary production land (PPL), charitable institution, rooming house or any other exemption(s), you can learn more about the exemption and see what supporting evidence you might need to provide.
Access and complete your objection
The objection form can be completed and lodged online, and you can attach supporting documents online.
Once you have entered all mandatory and relevant information, select submit. You will then be given the opportunity to save a copy of your form.
You can also write us a letter setting out your objection. You must explain in detail the grounds of your objection and attach any supporting documents.
Lodge your objection
Completing and lodging an objection form can be done online.
Alternatively, you can lodge a letter detailing your objection via email or post. If you email your objection to us you must scan and attach all supporting documents. Please ensure the subject line reads 'objection to land tax assessment'. If you send your objection by post, you must also include any supporting documents.
A decision usually takes about 90 days. We may contact you if we need additional information and will notify you or your authorised representative in writing of the outcome of your objection.
If while awaiting our decision, your land tax is due for payment in full or by instalment, you should pay that amount on time. If you do not pay the assessed tax on time, interest may accrue daily on the outstanding amount. You may be able to pay a provisional amount, but you must contact us to discuss this.
If you have paid or partially paid your land tax assessment, and we allow or partially allow your objection, you will receive a refund of the overpaid tax with interest.
If your objection is disallowed or partially allowed, you have the right to refer the matter to the Victorian Civil and Administrative Tribunal or to the Supreme Court.