You can object to the taxable value (site value) of land in your land tax assessment notice or the taxable value (capital improved value) of land in your vacant residential tax assessment within two months of receiving that notice.
To do this, you must complete and lodge an objection form. We will then either forward your objection to the council that prepared the valuation or, if it is a valuation prepared by the Commissioner, to the Valuer-General for determination.
Note: You can only object to the site or capital improved value in your assessment notice if you have not already objected to this site or capital improved value on your council rates or assessment notice within the past 12 months.
Gather required information
The following information is required to complete your Land Valuation Objection Form (SmartForm 12-E) (also refer to the form for specific instructions):
- Land tax or vacant residential land tax assessment notice,
- Council rates notice (if you have one), and
- Title documents for the property
Complete the form
Access the objection form and complete each mandatory section on screen. You must complete the form electronically.
You must fully state the grounds of your objection. The grounds for objecting are limited and are outlined in the Valuation of Land Act 1960:
- 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 which should be included in one valuation have been valued separately,
- Lands which 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, or
- Area, dimensions or description of the land are not correct
Submit the form
You must acknowledge the information you have given is true and correct. You must then provide the:
- Name of signatory, and
- Signature date stamp (this appears automatically when the information field is activated)
Download and save receipt
If you are completing your objection form online, once you attach your supporting documents (if applicable), you will be directed to a receipt page where you can download and save a copy for your records.
We acknowledge receipt of your objection in writing and explain what happens to your objection next.
A valuer from the relevant council may contact you for more information.
Valuations by municipal councils
If the site or capital improved valuations are based on a municipal council valuation, we will forward your objection to the relevant municipal council for determination at the same time we write to you. The information you provide on the form will help in discussions with the council’s valuer.
A council has four months to determine your valuation objection after receiving it from us or it is considered to have disallowed the objection. You will be advised in writing of their decision to disallow, allow, allow in part, or invalidate your valuation objection.
If the valuation is based on a Commissioner’s valuation, we will consult with the Valuer-General before making a decision on your objection. Your objection will be determined under the Taxation Administration Act 1997 (TAA) by the Commissioner and we will advise you in writing. Your objection may be disallowed, allowed, allowed in part or held invalid.
Paying land 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 instalment while you are waiting for a decision, you should pay that amount on time. If you do not pay the assessed tax on time, interest may accrue daily on any outstanding amount. You may be able to pay a provisional amount, but you must contact us to discuss this.