Rates of land tax

​​​​​​​​​​​​​​​​​​​​​Land tax is calculated on the assessed land value shown on your land tax assessment notice.​

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​Total Land Value
​Current Tax Scale​
​$0 - $99 999.99​
​Nil​
​$100 000 - $499 999.99
​$50 plus 0.45% of value above $10​0 000​
​$500 000 and above
​$1 850.00 plus 1.5% of value above $500 000

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


Previous Rates of Land Tax (from 1 July 2021 to 30 June 2022)​

Total Land Value Current Tax Scale
$0 - $49 999.99
Nil
$50 000 - $399 999.99
$50 plus 0.55% of value above $50 000
$400 000 and above
$1 975.00 plus 1.5% of value above $400 000​


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​


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​​Liability

​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    .
You can calculate your assessed land value​.


Land valuations

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 v​alue.

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