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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 the land held by that combination of owners. The names of all owners will be listed on the front page of the assessment. All joint owners are jointly and severally liable for the payment of the joint ownership assessment. This means each owner is responsible for ensuring the assessment is paid.

Individual owners may receive an assessment for any land they own independently. This assessment will also include their share of the jointly owned land.

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

More information about the calculation of land tax on joint ownerships is available on the SRO website at

Last modified: 21 December 2023
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