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If you have received two land tax assessments for the same property, this video will explain why.


When a person owns land jointly, as well as in their own right, we may send two assessments - one to the joint ownership and one to the individual owner.

The joint ownership assessment will list all of the land held by that combination of owners. The names of all owners will be listed on the assessment.

The owners on this assessment are jointly and severally liable for that assessment, meaning each owner is responsible for ensuring the assessment is paid.

The individual owner will receive an assessment for any land they own, including their share of the jointly owned land.

A joint ownership deduction is subtracted from the tax to take into account that the individual owner has already been assessed on this property on the joint ownership assessment.

More information regarding the calculation of land tax on joint ownerships is available on the SRO website – select the link on screen to find out more.