Object to your land tax assessment or reassessment
There are different ways to deal with a concern about your land tax assessment or reassessment — the process you need to follow depends on what you are trying to change.
You do not need to lodge an objection to correct inaccurate information or make simple updates. The following changes or updates should be made online via My Land Tax or by calling us on 13 21 61:
- updating your contact details
- removing land that you do not own
- adding land that was not listed on your assessment
- applying for an exemption for a property that should have been marked as your principal place of residence or as primary production land.
This page sets out the process for you to formally object to or challenge the legal basis of your assessment or reassessment. An objection is a formal avenue of dispute resolution requiring you to explain the grounds of your objection and describe clearly the reasons why you disagree with your assessment. An objection is generally not valid if the grounds stated are vague, claim that the tax payable is too high or merely contend that an assessment or decision should be waived on compassionate grounds.
To object to your land tax assessment or reassessment, you must:
- provide the grounds for your objection in writing
- lodge your objection within 60 days of receiving your assessment.
If you lodge your objection after 60 days, you must provide reasons for the delay. If you do not provide reasons your objection will not be considered.
An objection to a reassessment is limited to the extent of the liabilities additional to or greater than the liabilities under the previous assessment.
Object to a land tax assessment or reassessment
To formally object to or challenge the legal basis of an assessment or reassessment, you need:
- details of the person assessed for land tax or their authorised representative
- the assessment or reassessment you are objecting to
- land ownership records
- grounds for your objection – i.e. the reasons why you disagree with our assessment
- any supporting evidence you feel may help your case.
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 exemptions.
You can object by:
- completing and submitting our objection form, or
- writing to us by email or post.
Please choose one method and submit all information and supporting documents together.
Submit your objection by online form
To complete the online form you must include:
- your name
- your customer ID (if known)
- your contact details
- information about the assessment or decision you are objecting to:
- the assessment ID
- aspects that you object to (i.e. all or part of the primary or penalty tax, interest, or decision)
- the date of your assessment, reassessment or our decision
- the reasons why you are objecting to all or part of the assessment or decision — you should describe this in detail and refer to relevant supporting evidence
- any supporting documents.
Once you have submitted the form, you will then be able to save a copy for your records.
Complete and submit the online form within 60 days of receiving the assessment. After 60 days, you must provide reasons for the delay. You may also attach supporting evidence to justify why your objection is late.
Submit your objection by email or post
Your written objection should include:
- your name
- your customer ID (if known)
- your contact details
- information about the assessment or decision you are objecting to:
- the assessment ID
- aspects that you object to (i.e. all or part of the primary or penalty tax, interest, or decision)
- the date of your assessment, reassessment or our decision
- the reasons why you are objecting to all or part of the assessment or decision — you should describe this in detail and refer to relevant supporting evidence
- copies of any supporting documents.
Objections should be lodged with the Commissioner within 60 days of receiving your assessment. After 60 days, you must provide reasons and may also include supporting evidence to justify why your objection is late.
You can submit your objection by emailing it to our objections inbox (please note that only objections will be accepted at this address; for all other enquiries, please contact us).
You can also submit your objection by posting it to us at:
Technical Advice and Review Branch
State Revenue Office
GPO Box 1641
Melbourne VIC 3001
Object to a land valuation
If you are objecting to the valuation used in your land tax assessment, please use the Land Valuation Objection Portal.
Next Steps
We will contact you or your authorised representative if we need additional information and to notify you, in writing, of the outcome of your objection.
If your land tax is due for payment in full or by instalment while you're waiting for our decision, you should pay that amount on time. If you do not pay the assessed tax on time, daily interest will continue to accrue on the outstanding amount.
We encourage you to use My Land Tax to pay your assessment or set up a payment plan via AutoPay. If you require any further assistance with this, please contact us.
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.
Last modified: 24 January 2024
News and updates
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3 December 2024
State Taxation Further Amendment Act 2024
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20 November 2024
State Revenue Office 2023–24 Annual Review is now available
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30 September 2024
More property tax seminars added this October
