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. You can update your contact details, remove land that you do not own or update your principal place of residence online via My Land Tax or by calling us on 13 21 61.
This page sets out the process for you to formally object to or challenge the legal basis of your assessment or reassessment. To do this, 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. Your objection may be refused.
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:
- writing to us by email or post, or
- completing and submitting our objection form.
Please choose one method and submit all information and supporting documents together.
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 supporting evidence for 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
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 after the date of service of the assessment. After 60 days, you will also need to provide reasons and attach supporting evidence for why your objection is late.
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, 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 will continue to 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.
News and updates
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15 March 2023
Taxes on foreign property investors
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21 December 2022
New land tax rulings on primary production land exemptions
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18 October 2022
Our document exchange service is ending
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