Site and capital improved valuations are determined as part of the annual general valuation process by the Valuer-General or municipal councils. The State Revenue Office is not involved in determining these valuations.
Once a general valuation is completed, we receive all valuations and use them to calculate land tax and vacant residential land tax.
You can object to the taxable value (site value) of land in your land tax assessment or the taxable value (capital improved value) of land in your vacant residential tax assessment within two months of receiving your assessment notice.
Your objection will be assessed by the relevant valuation authority. If you are objecting to valuations on your council rate notice, you need to object directly to your council.
Only use the process outlined below if you are objecting to the valuations used on either a land tax assessment or a vacant residential land tax assessment because:
- 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 that should be included in one valuation have been valued separately
- lands that 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
- the area, dimensions or description of the land are not correct.
Paying your land tax or vacant residential land tax pending the outcome
If your land tax or vacant residential land tax is due for payment in full or by instalments while you are waiting for a decision, you should pay it on time because if you don't, interest will accrue daily on any outstanding amount.
If the site or capital improved value of the land is reduced, we will amend your tax assessment and refund any overpaid tax, including the appropriate interest amounts payable under the Taxation Administration Act 1997.
Gather required information
To complete your objection, you need:
- your land tax or vacant residential land tax assessment notice
- your council rate notice (if you have one)
- title details for the property
- details of any joint owners
- your reason for objecting
- details of the property.
Complete objection online
To submit an objection:
- Enter your customer number and assessment number, and select whether you are objecting to land tax or vacant residential land tax.
- Complete the declaration.
- Confirm your name and contact details.
- Select which property’s value you are objecting to.
- Detail your objection.
- Review your objection and submit it.
Provide as much information as possible so that the valuation authority can determine your objection.
We will email you a copy of your completed objection.
We forward your objection to the relevant valuation authority for review. They will contact you to discuss your objection.
Once they have received the objection from us, the valuation authority has four months to determine the objection and provide you with written notice of their decision.
If the valuation is based on a Commissioner’s valuation, we will consult the Valuer-General Victoria before making a decision on your objection. Your objection will be determined under the Taxation Administration Act 1997 by the Commissioner and we will advise you in writing.