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Department of Treasury and Finance
Rates of Land Tax
 
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Land Tax is calculated on the Assessed Land Value as shown on your Land Tax Assessment Notice.

Rates of Land Tax (from 1 July 2010).



Total Land Value
Current Tax Scale
$0 – $24 999Nil
$25 000 - $349 999$50 plus 0.55% of value above $25 000
$350 000 and above$1 837.50 plus 1.5% of value above $350 000

Note: where two or more properties are held by one owner, the assessed land value of the properties is aggregated (added together). Land tax is then calculated on the total (aggregated) land value.

The Office of the Valuer-General determines Assessed Land Value annually on 1 July by:

    1. In Council valuation districts where a revaluation is undertaken, new Land Values are determined and a Notice of Valuation sent to the property owner. The revaluation schedule external link icon is available from the Office of the Valuer-General, or

    2. In non-revaluation districts, market based Adjustment Factors external link icon are applied to Land Values to determine Assessed Land Value

Although you don't pay until you receive your Land Tax Assessment Notice, it's possible to estimate your Land Tax liability using the Land Tax Calculator

When you sell or transfer your property any unpaid Land Tax must be paid. Request an Estimate of Liability at Settlement Date (EOLSD) PDF icon to determine how much, if any, you need to pay.
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