If you believe that your land tax or vacant residential land tax (VRLT) assessment is incorrect, your options depend on what you want to change. You can:
- request a change to your assessment
- object to the site value (land tax) or capital improved value (VRLT) on the assessment
- object to your assessment.
Request a change
Most updates or changes to your assessment or reassessment are easy and take just a few minutes.
Land tax
It is your responsibility to tell us if there are any errors or omissions in your assessment.
You do not need to lodge an objection to correct inaccurate information or make simple updates.
The following changes or updates should be made online via My Land Tax or by calling us on 13 21 61:
- updating your contact details
- removing land you do not own
- adding land that was not listed on your assessment
- applying for an exemption for a property that should have been marked as your principal place of residence or as primary production land.
For all other exemptions and amendments, you should write to us explaining your issue. We will review your amendment request and respond to you in writing. We may contact you for more information.
Learn more about objections (including the supporting evidence you need) related to the principal place of residence, primary production land, charitable institution, rooming house and other exemptions.
VRLT
You can notify us of changes to your assessment or reassessment via the VRLT portal or contact us portal.
Examples of common changes are:
- updating your contact details, including your preferred method of contact
- claiming an exemption
- removing an exemption you are not entitled to
- notifying us of vacant residential properties that are subject to VRLT
- notifying us of residential properties subject to VRLT that are not vacant.
For all other matters, you should write to us explaining your issue. We will review your request and respond to you in writing. We may contact you for more information.
Object to a land valuation
Our assessments use site valuations for land tax and capital improved valuations for VRLT. Valuations are determined by the Valuer-General Victoria. We are not involved in determining these valuations.
From the 2020 land tax year, valuations are made annually as at 1 January of the previous calendar year. This means we use the 1 January 2024 valuation for your 2025 assessment.
Site and capital improved valuations also appear on your council rate notice.
To object to a valuation used in your land tax or VRLT assessment, please use the land valuation objection portal. Only continue with the steps below if you are objecting to something other than a valuation.
Object to your land tax or VRLT assessment or reassessment
This section sets out the process for you to formally object to or challenge the legal basis of your assessment or reassessment.
An objection is a formal process. You must explain the grounds of your objection and describe clearly the reasons why you disagree with your assessment. An objection is generally not valid if the grounds are vague, you claim the tax is too high or you request a waiver on compassionate grounds.
For reassessments, you can only object to new or increased liabilities.
Objection requirements
To formally object to or challenge the legal basis of a land tax or VRLT assessment or reassessment, you need:
- details of the person who was issued the assessment or reassessment, or their authorised representative
- the assessment or reassessment number you are objecting to
- land ownership records
- the grounds for your objection, i.e. the reasons why you disagree with our assessment
- any supporting evidence you feel may help your case.
How to object
There are 3 ways you can object. Please choose one method and submit all information and supporting documents together. The online objection form is the most efficient way to submit your objection.
You can object by:
- Using our online objection form.
- Emailing your objection to our objection inbox (this inbox is for objections only; for other enquiries, please contact us).
- Posting your objection to:
Technical Advice and Review Branch
State Revenue Office
GPO Box 1641
Melbourne VIC 3001
Objections sent by email or post must be lodged within 60 days of receiving your assessment and should include:
- your name
- your customer ID (if known)
- your contact details
- the assessment number or decision reference
- the date of your assessment, reassessment or our decision
- aspects that you object to (i.e. all or part of the primary or penalty tax, interest, or decision)
- the reasons why you are objecting to all or part of the assessment or decision — describe this in detail and refer to relevant supporting evidence
- copies of any supporting documents.
For objections lodged after the 60-day timeframe, you must also provide reasons for the delay. If no reasons are provided, your objection will be invalid. For guidelines on how out-of-time applications are considered, see Revenue Ruling TAA-004v5.
Unclear requests
If your request is unclear, we will decide whether it is a change request or formal objection.
We will generally treat your matter as a change request (not an objection) where, for example:
- the matter is a simple error or oversight
- we do not dispute your view on the matter
- you are claiming an exemption for the first time
- you have not provided reasons which state fully and in detail why your assessment is incorrect.
We will contact you or your authorised representative if we need more information.
Pay your tax while waiting for a decision
While waiting for our decision, you should pay your land tax or VRLT assessment or reassessment on time, whether in full or by instalment. If you do not pay the assessed tax on time, late payment interest will continue to accrue daily on the outstanding amount.
We encourage you to use My Land Tax to pay your assessment or set up a payment plan via AutoPay. Please contact us if you need help.
If you have paid all or part of your assessment and we allow or partially allow your objection, you will receive a refund of the overpaid tax with interest at the market rates.
If your objection is disallowed or partially allowed, you have the right to refer the matter to the Victorian Civil and Administrative Tribunal or the Supreme Court.
