What to do if you think your assessment is incorrect.
Request changes to your assessment without lodging an objection
You can often resolve issues with your vacant residential land tax (VRLT) assessment without lodging a formal objection.
Common changes and updates include:
- updating your contact details
- adding or removing properties
- applying for an exemption
- correcting errors or omissions.
You can request changes to your assessment via the VRLT portal.
Visit understanding your vacant residential land tax assessment for information about updates and objections to check whether you can correct the issue by updating your assessment before lodging an objection.
Object to the capital improved value on the assessment
VRLT assessments are based on capital improved value valuations. Valuations are determined by the Valuer-General Victoria. We are not involved in the valuation process.
You can object to a valuation via the land valuations objection portal. Such an objection must be lodged within 2 months of the issue date on the assessment notice.
Only continue with the steps below if you are objecting to something other than your valuation.
Object to your assessment or reassessment
An objection is a formal process. The burden is on you to prove your case. You must explain the basis of why you disagree with the assessment on legal grounds. Claims such as the tax being too high, financial hardship or personal circumstances are not valid.
You must lodge an objection within 60 days of the issue date on your assessment or reassessment. For reassessments, you can only object to new or increased liabilities.
Requirements
Your objection must be stated fully, in detail and in writing.
To object, you need:
- the details of the person who received the assessment or reassessment, or their authorised representative
- the assessment or reassessment number you are objecting to
- land ownership records
- detailed legal reasons why you disagree with our assessment or reassessment
- any supporting evidence you feel may help your case.
You will also need to include:
- your name
- your customer ID (if known)
- your contact details
- the assessment number or decision reference
- the date of your assessment, reassessment or our decision.
How to object
The most efficient way to object is via our online objection form.
You can also email our objection inbox or post your objection to:
Tax Advisory and Review Branch
State Revenue Office
GPO Box 1641
Melbourne VIC 3001
If you are objecting after the 60 days, you must explain the delay. To learn how late objections are considered, see Revenue Ruling TAA-004v5.
Unclear requests
If your request is unclear, we will decide whether it is a change request or a formal objection. We will generally treat your matter as a change request if:
- the matter is a simple error or oversight
- we do not dispute your view on the matter
- you are claiming an exemption for the first time
- you have not provided full, detailed reasons why your assessment is incorrect.
Pay your assessment while waiting for a decision
You should pay your VRLT assessment on time – in full or in instalments – while you wait for our decision. Paying by the due date avoids interest charges. If you do not pay the assessed tax on time, interest for late payment will continue to accrue daily on the outstanding amount.
If your objection is successful – in full or in part - we will refund you the overpaid tax with interest at the market rates.
If your objection is unsuccessful, you have the right to request a review or appeal.
