If you have not previously received a land tax assessment notice, you will need to register with us.
If you're liable for land tax, you'll receive an annual land tax assessment notice that will include
If you don’t receive an assessment notice, contact us to find out if you’re liable for land tax.
Your notice of assessment should list all NSW land you owned at midnight on 31 December of the previous year. The assessment notice will also include any exempt land you own and your interest in jointly owned land.
Check that the following details on your assessment notice are correct, before you pay:
If you find an error or your details are incorrect, update your details online.
The allowable deduction is the lesser of the two amounts calculated in the following example which is based on 2019 rates and thresholds.
|Property ownership||Chris is the joint owner of a property with a land value of $900,000 and the sole owner of a second property with a land value of $400,000.|
A joint assessment applies to the first property.|
An individual assessment applies to the share Chris owns in the first property and to the total value of the second property.
|Calculation 1: joint ownership assessment||
Interest of an individual in joint ownership / total land value of joint ownership x tax on joint ownership|
$450,000 / $900,000 x $3,428 = $1,714
Note: $900,000 - $692,000 x 1.6% + $100 = $3,428
|Calculation 2: individual assessment||
Interest of an individual in joint ownership / total land value of individual x tax on individual|
$450,000 / $850,000 x $2,628 = $1391.30
Note: $850,000 - $692,000 x 1.6% + $100 = $2,628
|Allowable deduction||Chris has an allowable deduction of $1,391.30|
The total land tax payable is $2,628 - $1,391.30 = $1,236.70
This amount is deducted from the total amount of land tax assessed in the individual assessment.
If the details on your assessment are incorrect (eg you’re incorrectly listed as a landowner or land is listed that you believe should be exempt) complete the online form and we’ll update your details.
If you believe we have applied the legislation incorrectly, you have the right to lodge a formal objection and can provide this information by completing the online form.
Do not lodge an objection to your land tax assessment if you have additional information that we have not previously considered.
Even if you object, you’ll need to pay your land tax or you may be charged interest on any outstanding liability.
If your objection is successful, you’ll receive a refund.
If you have notified us of a change and disagree with our assessment, you will need to submit an application (PDF, 293 KB) within 60 days of the assessment issue date.
You must make this request within 60 days of the date you received our decision.