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If you are dissatisfied with your land tax assessment or reassessment you can object to it. Objecting is a formal dispute process giving you rights of review and appeal if you disagree with our decision.

There are important differences between requesting a change to your assessment and making an objection. To ensure your matter is processed correctly, please make sure you understand these differences before you contact us. 

Simple and straightforward changes to your assessment can be made by simply requesting a change.

If you wish to object to the land valuation used in your assessment, we have a different form and process.

To object to your assessment, you must clearly detail in writing the grounds for your objection. You can object by either writing to us by email or post, or by completing our online objection form. Only use one of these methods.

You must lodge your objection within 60 days of your assessment notice's issue date or your objection may be refused at our discretion. If you are lodging your objection after this time, you must provide reasons for the delay.


Gather required information

To make an objection, you need: 

  • Details of the person assessed for land tax or their authorised representative.
  • The assessment, reassessment or decision you are objecting to.
  • Land ownership records.
  • Grounds for your objection - i.e. the reasons why you disagree with our assessment or decision.
  • 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.

Learn more about objections, including the supporting evidence you need, related to the principal place of residence (PPR)primary production land (PPL), charitable institution, rooming house and other exemption(s).


Prepare your objection

You can object by writing to us or by completing our objection form. Only use one of these methods.

Written correspondence

If you write to us, your objection should:

  • Include your name and customer ID (if known) and contact details.
  • Identify the assessment or decision you are objecting to, including the:
    • assessment ID,
    • aspect(s) that you object to (i.e. all or part of the primary tax, penalty, interest, or decision),
    • date of your assessment, reassessment or our decision.
  • State in detail the reasons why you are objecting to the assessment or decision, or part thereof, and refer to any relevant and supporting evidence.
  • Include copies of any supporting documents.

If you are lodging your objection outside the 60-day period, you need to include the reasons why you failed to lodge your objection in time, along with any supporting documents.

Online objection form

You can complete our objection form and attach any supporting documents, before lodging your objection online.


Lodge your objection

You can email or mail your written objection to us:


Email your objection, including any attachments, to

Use a subject line telling us what you are objecting to, for example 'Objection to land tax assessment'.

This email address is only to be used for objections. If you have a general enquiry, use our online contact form


Mail your objection to:

Technical Advice and Review Branch
State Revenue Office
GPO Box 1641
Melbourne VIC 3001


Technical Advice and Review Branch
State Revenue Office
DX 260090

Online objection form

Once you have entered all mandatory and relevant information, including attachments, select submit. You will then be able to save a copy of your form.

Complete the objection form

Next steps

A decision usually takes about 90 days. If we need additional information, we will contact you, and we will notify you or your authorised representative in writing of the outcome of your objection.

If, while waiting for 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, daily interest may accrue 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 the Supreme Court.