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If you are dissatisfied with your land tax assessment (or reassessment), you can object to it. Objecting is formal dispute process and will give you rights of review and appeal if you disagree with our decision.

There are important differences between an amendment and an objection. Simple and straightforward changes to your assessment can be made via an amendment.

Please make sure you understand these differences before you contact us to ensure your matter is processed correctly.

To object, you must clearly tell us in writing and in detail the grounds for your objection within 60 days of the date of issue of your assessment notice. Otherwise, your objection may be refused at our discretion. If you are lodging your objection more than 60 days from this date, you must also provide the reasons for the delay.


Gather required information

You need the following information to complete your Land Tax Objection Form 2B, but refer to the form for specific instructions:

  • Details of the person assessed for land tax (or their authorised representative),
  • Land ownership records,
  • Grounds for your objection, being the reasons why you disagree with our assessment, and
  • Any supporting evidence you feel may help your case

Note: an objection to a reassessment is limited to the extent of the liabilities that are additional to or greater than the liabilities under the previous assessment. For example, if the original assessment was for $300 and this was reassessed to $340 because of land changes, the objection is limited to the land changes which contributed to the additional $40.

If your objection concerns the principal place of residence (PPR)primary production land (PPL), charitable institution, rooming house or any other exemption(s), you can learn more about the exemption and see what supporting evidence you might need to provide.


Access and complete your objection

The objection form must be printed and completed by hand, using black or blue ballpoint pen. Please mark the appropriate box with an “X” if you wish to receive an acknowledgement receipt.

You may also write us a letter setting out your objection. Your letter should explain fully and in detail the grounds of your objection and attach any supporting documents.

Download the form


Lodge your objection

The objection must be lodged with the SRO and can be lodged electronically or by mail.


Scan and attach all documents to an email to Please ensure the subject line reads “Objection to land tax assessment”.


Lodge your objection and any supporting documents by mail:

State Revenue Office
GPO Box 1641
VIC 3001


State Revenue Office
DX 260090

Next steps

A decision usually takes about 90 days. We may contact you if we need additional information and will notify you or your authorised representative in writing of the outcome of your objection.

If while awaiting 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, interest may accrue daily 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 to the Supreme Court.