Land tax is the first charge on the title to the land to which it relates and must be paid before ownership can change.
A land tax clearance certificate certifies how much land tax is due and unpaid on the land. If you are buying, selling or the mortgagee of a property, you can apply for a land tax clearance certificate to see whether any land tax is owing on the land.
The liability shown in a certificate is specific to the year in which the application was made, but will, if applicable, include outstanding liability from prior years. Buyers should be aware that if the seller has not paid the land tax owing, we will seek payment from you.
All certificates issued are subject to a number of notes which you should read carefully.
2017 settlement dates
We will defer issuing land tax clearance certificates until Tuesday 3 January 2017 for properties to be settled or auctioned in 2017. This will allow for your certificate to include the 2017 land tax liability calculation which will confirm if any land tax is owed on the land.
If your 2016 settlement date has changed to 2017, please contact us by phone to request an updated certificate showing the new land tax liability. An update is only available if both the vendor and purchaser (as advised in the initial application) remain unchanged.
Apply for a certificate
There is a single application fee of $16.20 for each certificate. This fee will change on 1 July 2017.
Applying online via LTX Express is fast, efficient and user-friendly, with secure online payment by Visa or MasterCard.
Certificates are generally issued quickly, however some auto-matching issues may mean processing takes up to 10 working days. Once processed, the certificate will be emailed directly to you.
If you frequently apply for land tax clearance certificates, you can become a registered user. This enables you to quickly and easily manage multiple certificate applications and update requests, with secure encrypted payment available by Visa, MasterCard or monthly direct debit.
Update your certificate
If you are the vendor, purchaser or mortgagee and already have a land tax clearance certificate in relation to a property, you may be able to apply for a free update. This will show any changes since the original certificate was issued.
You can get a certificate update free of charge only if there is no change in the parties involved in the transaction and you make your request within 90 days of the original certificate being issued. If however, your settlement has been delayed, you may obtain an update by calling us on 13 21 61.
You can only apply for an update online via LTX Express if you have a copy of the original certificate issued as you need the certificate ID and issue date.
Registered users can simply log in to their LTX Express Clearance Certificate account to apply for a certificate update. Beyond the 90-day period, you will need to apply for a new land tax clearance certificate.