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.
You can object on the following grounds:
- 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.
Gather required information
To complete your land valuation objection, you need:
- Your land tax or vacant residential land tax assessment notice.
- Your council rate notice (if you have one).
- Title details for the property.
- Details of any joint owners.
- Your reason for objecting.
- Details of the property.
Complete objection online
To submit an objection:
- Enter your customer number and assessment number, and select whether you are objecting to land tax or vacant residential land tax.
- Complete the declaration.
- Confirm your name and contact details.
- Select which property’s value you are objecting to.
- Detail your objection.
- Review your objection and submit it.
Provide as much information as possible to enable the valuation authority to determine your objection properly.
We will email you a copy of your completed objection.
We will forward your objection to the valuation authority for review. The valuation authority will contact you to discuss your objection.
After receiving it from us, the valuation authority has four months to determine your valuation objection. You will be advised in writing of their decision.
If the valuation is based on a Commissioner’s valuation, we will consult with the Valuer-General Victoria 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.
Paying land tax 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 will continue to accrue daily on any outstanding amount.