Rates of land tax
Land tax is calculated on the assessed land value shown on your land tax assessment notice.
Previous Rates of Land Tax (from 1 July 2010 to 30 June 2021)
|Total Land Value||Current Tax Scale|
|$0 - $24 999||Nil|
|$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|
Taxpayers are required to pay their land tax:
by the 'Pay by date' shown on their land tax assessment notice; or
- when their property is sold or transferred. To request a search for the amount to be paid, complete the
Land tax search application.
The Office of the Valuer-General determines assessed land value annually on 1 July.
- For Council districts where a revaluation is undertaken, new land values are determined and a notice of valuation sent to the property owner. The
revaluation schedule is available from the Office of the Valuer-General.
- In Council districts where a revaluation is not undertaken for the year, market based
adjustment factors are applied to land values to determine assessed land value.