Have you recently received an excessive land tax assessment? Here is what you can do

Have you recently received an excessive land tax assessment? Here is what you can do

The Victoria State Revenue Office is currently issuing land tax assessments to Victorian land owners for the 2019 calendar year. A property owner’s principal place of residence will normally be exempt, however, land tax will be payable on all other land owned in Victoria.

Despite the property markets recent downward slide, many land owners may be surprised to find that their land tax assessments have increased significantly on previous years. This is due to the fact that the land tax assessments for this year are based on the valuations of their land assessed at 1 January 2018 levels.

Property owners should carefully review their land tax assessment notices, and, if you believe the site value is too high, consider lodging an objection. Any objection must be lodged within 60 days of receiving your land tax assessment, so it is important to seek professional advice at the earliest opportunity.

In addition to the site valuation, there are a number of other grounds on which an objection may be based, including:

  • Land missing or incorrectly appearing on the assessment
  • The Description of the land is incorrect
  • Valuations do not reflect those in the corresponding notices
  • An exemption has not been applied
  • The Incorrect tax rate has been applied for the type of owner


Land owners should be aware that even if an objection is made, they must still pay their land tax on time or risk being charged penalty interest. If the objection is successful, any overpaid amount plus interest will be refunded.

It is vital for land owners to obtain expert advice prior to lodging an objection.

We can assist with your 2019 land tax assessment. Please do not hesitate to contact us on (03) 9670 5000.

This article was written by Commercial Senior Associate, Josh Kaplan and Clerk, Olly Gagiero.

DISCLAIMER: We accept no responsibility for any action taken after reading this article. It is intended as a guide only and is not a substitute for the expert legal advice you can get from marshalls+dent+wilmoth and other relevant experts.