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 a Land Valuation 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.
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 rate notice (if you have one).
- Title details for the property.
Complete the form
Access the objection form and complete each mandatory section online.
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.
- 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, which appears automatically when the information field is activated.
Download and save receipt
Once you have completed the form online, attaching 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 will forward your objection to the relevant valuation authority for review unless we have any questions.
The valuation authority responsible for valuing your property will contact you to discuss your objection.
Valuations by local councils
If the site or capital improved valuations are based on a local council valuation, we will forward your objection to the relevant 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.
After receiving it from us, council has four months to determine your valuation objection 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 instalments 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.