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There are different ways to deal with your land tax assessment or reassessment, depending on whether you disagree with them or they are factually incorrect. It is essential that you understand what you are trying to change in your assessment or reassessment because this determines the process you need to follow. 

  1. Simple, factual changes or updates, such as updating your contact details, removing land that you do not or no longer own or adding land that you own that has been omitted can be made to your assessment or reassessment by calling us on 13 21 61 or by submitting a request via our online Land Tax Amendment Form. You do not need to lodge an objection to get these changes made. 
  2. If you want to object to your site or capital improved valuation, you must use our online Land Valuation Objection Form. We are not involved in the regular statewide general valuation process, but we use these values to calculate land tax and vacant residential land tax.
  3. If you want to formally challenge or object to the legal basis of an assessment or reassessment, follow the steps below. You must detail in writing the grounds for your objection. You must lodge your objection within 60 days of receiving your assessment 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.

To ensure your matter is processed correctly, please make sure you understand these differences. In particular, there are different forms for objecting to the site value in your land tax assessment (LTX-Form-12 E) and objecting to your land tax assessment for some other reason (GEN-Form-04).

Note: An objection to a reassessment is limited to the extent of the liabilities additional to or greater than the liabilities under the previous assessment.

1

Gather required information

To formally challenge, or object, to 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 exemption(s).

2

Prepare your objection

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

Remember, you must use our online Land Valuation Objection Form to object to the value of the land used in your assessment.

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.

Online Form

Complete the form. You will need the same details that are listed above. Attach 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.

3

Lodge your objection

If you write to us, you can lodge your objection either by:

  1. Email - to review@sro.vic.gov.au using a subject line that tells us what you are objecting to, for example ‘Objection to land tax assessment’. This email address is only for objections. If you have a general enquiry, use our online contact form, or 
  2. Mail – mail your objection to:

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

or

Technical Advice and Review Branch
State Revenue Office
DX 260090
Melbourne

If you use our online objection form, you should lodge your objection and any supporting documents online. 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.

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 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.