You can object to the taxable value (site value) of land in your land tax assessment notice within two months of receiving that notice.
To do this, you must complete and lodge an objection form. We will then either forward your objection to the council that prepared the valuation or, if it is a valuation prepared by the Commissioner, to the Valuer-General for determination.
Note: You can only object to the site value shown in your assessment notice if you have not already objected to this site value on your council rates or assessment notice within the past 12 months.
Gather required information
The following information is required to complete your Land Valuation Objection Form (SmartForm 12-E), but refer to the form for specific instructions:
- Land tax assessment notice,
- Council rates notice (if you have one), and
- Title documents for the property
Complete the form
Access the objection form and complete each mandatory section on screen. You must complete the form electronically.
You can save the document locally as a PDF at any time and complete it at a later date, and you can print a copy for your records.
If you are unable to complete the form online, contact us and we will send you a form to lodge by post.
You must fully state the grounds of your objection. The grounds for objecting are limited and are outlined in the Valuation of Land Act 1960:
- The value is too high,
- The value is too low,
- The interests held in the land are not correctly apportioned,
- The apportionment of the valuations is incorrect,
- Lands which should be included in one valuation have been valued separately,
- Lands which should be valued separately have been included in one valuation,
- The person named in the notice of valuation, assessment notice or other document is not liable to be so named, or
- Area, dimensions or description of the land are not correct
Submit the form
You must acknowledge the information you have given is true and correct. You must then provide:
- Name of signatory, and
- Signature date stamp (this appears automatically when the information field is activated)
When you submit this valuation objection online, you will be redirected to another page to attach any supporting documentation you may have.
If you complete the form manually, you can submit it using one of these methods:
Send the form and any supporting documents to email@example.com, with a subject line "Objection to Land Valuation".
Mail the form and any supporting documents to:
State Revenue Office
GPO Box 1641
State Revenue Office
Download and save receipt
If you are completing you objection form online, after you attach your supporting documents (if applicable) you will then be directed to a receipt page to download and save a copy for your records.
We will acknowledge receipt of your objection in writing and explain what happens to your objection next.
A valuer from the relevant council may contact you for further information.
Valuations by municipal councils
If the site value of the land is based on a municipal council valuation, we will forward your objection to the relevant municipal council for determination at the same time we write to you. The information you provide on the form will help in discussions with the council’s valuer.
A council has four months to determine your valuation objection after receiving it from us or it is considered to have disallowed the objection. You will be advised in writing of their decision to disallow, allow, allow in part, or invalidate your valuation objection.
If the site value of the land is based on a Commissioner’s valuation, we will consult with the Valuer-General before making a decision on your objection. Your objection will be determined under the Taxation Administration Act 1997 (TAA) by the Commissioner and we will advise you in writing. Your objection may be disallowed, allowed, allowed in part or held invalid.
Paying land tax pending the outcome
If your land tax is due for payment in full or by instalment whilst you are waiting a decision, you should pay that amount on time. If you do not pay the assessed tax on time, interest may accrue daily on any outstanding amount. You may be able to pay a provisional amount, but you must contact us to discuss this.