Your land tax assessment notice should list all the Victorian land you own, including your interest in any trust held land, land you own jointly with others and any exemptions that apply.
Once you have received your assessment, you should check it to ensure that all the details are correct. If you agree, you should pay your land tax. If, however, there are any issues with your assessment you should:
- Request an amendment to correct any issues, errors or omissions,
- Lodge an objection if you disagree with your assessment, or
- Lodge a valuation objection if you disagree with your site value(s)
For certain issues, penalty tax may apply if you do not inform us within the relevant timeframe.
Please be aware there are important differences between an amendment and an objection and you must be clear about how you want your matter to be treated.
Land held on trust is subject to special rules. If you hold land on trust, you should advise us so that it is treated correctly.
Note: we do not determine the site valuation listed on your land tax assessment. If you disagree with your site valuation, please refer to our information on objections to your valuation.
Checking your assessment
When you receive your assessment, you should check:
- Your contact details are correct,
- The place you live in, referred to as your principal place of residence (PPR), is marked accordingly,
- Land eligible for an exemption, because it is used for primary production or any other exempt use, is marked exempt,
- All land you own (either solely or jointly) at midnight on 31 December of the year before the assessment year is listed in a single assessment (you should not have more than one assessment for land held in the same ownership),
- No land has been incorrectly marked as exempt, and
- Land you hold on trust is not included
Incorrect contact details
If your contact details on the assessment are incorrect, you should let us know.
You do not, however, need to wait to receive your land tax assessment to change your contact details. Whenever they change, you should let us know.
You can appoint an authorised representative to receive all of your land tax assessments and correspondence if you wish.
If there are other issues with your assessment, you can either request an amendment or lodge an objection.
Any other issues with your assessment
If there are any issues with your assessment, you can either request an amendment or lodge an objection, depending on the issue.
You can easily request an amendment to remove land you no longer own, or apply for a PPR/PPL exemption.
The issues identified under 4 and 5 above are considered errors and omissions. You should request an amendment within 60 days of the issue of your assessment to avoid any penalty tax.
All trustees holding or acquiring land on trust must notify us of this trust arrangement within one month of acquiring the land. Advising us as soon as you are aware of any issue will reduce any possible penalties.
Note: if your land tax is due for payment in full or instalment whilst waiting on a decision on your matter – whether an amendment request, objection or valuation objection – you should pay that amount in accordance with your assessment. If you do not pay your assessment by the due date, interest may accrue daily on any outstanding amount.
Pay your land tax
Where your assessment is correct, you can pay your land tax in full or in four instalments. Instalments are only available where your land tax liability is $200 or more.
If you choose to pay your land tax assessment in full, the payment is due 19 weeks from the issue date of the assessment.
Instalment payments are due 4, 15, 26 and 37 weeks from the issue date of the assessment. You must pay each instalment in full by the due date to remain on the instalment program. We will send a reminder notice before each instalment date.
If you do not pay an instalment by its due date, you will have to pay all outstanding tax by the total tax due date set out in your assessment. If you miss an instalment after the total tax due date (instalments 3 and 4), the outstanding land tax becomes immediately due and payable and you will be liable for interest on late payments made after the total tax due date.
We offer different options to pay your land tax. You can pay by credit card (some conditions and fees apply) using our easy-to-use online option.
If you do not pay your assessment on time, interest may accrue daily on the outstanding amount.
Difficulty paying land tax
All land tax assessments offer a 37-week instalment program to assist taxpayers with meeting their land tax responsibilities. We encourage you to make use of this program as further interest may apply to any overdue amounts.
If you would suffer serious hardship as a result of paying land tax, you may be able to apply for relief.