Taxes, duties, levies and royalties
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Assessment notices

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

  • a list of all NSW land you owned on 31 December the previous year
  • how much land tax you will need to pay.

If you don’t receive an assessment notice, contact us to find out if you’re liable for land tax.

Check your assessment notice

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:

  • all land that you owned on 31 December last year is listed
  • land that has been granted an exemption has been highlighted as exempt
  • you are not falsely claiming an exemption on any land
  • your foreign status is correct.

If you find an error or your details are incorrect, update your details online.

  • Any variation you make must be submitted before the first instalment date listed on the notice of assessment, or if it is a ‘nil’ assessment, within 40 days of the date shown on the notice of assessment.
  • If land tax is still payable, you should pay the first instalment as per your assessment.
  • You will be issued with a revised assessment, with any payments credited or any excess refunded.

Multiple assessment notices

Land tax paid as an individual

  • You should only receive one assessment notice.
  • If you receive more than one individual assessment, complete the online form and we’ll correct your records.

Jointly owned land

  • You’ll receive a joint assessment notice, as well as your individual notice. Each unique combination of owners is considered a different joint ownership.
  • The land will appear on both your joint and individual assessment notices.To prevent paying tax on that land twice, we apply a deduction to your individual assessment.
  • We assess each member of the joint ownership individually for all of their interests in taxable land. Your individual assessment lists all the land you own. This includes any land you own by yourself or jointly with others.

Calculating the deduction: an example

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.
Assessment 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 deductionChris 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.

Disagreeing with a land tax 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.

Objecting to your land tax assessment

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.

  • If you’re objecting to more than one assessment, you’ll need to lodge a separate objection for each assessment.
  • Once we receive your form, we’ll conduct an independent review into your application.
  • We’ll send you our decision in writing as soon as possible.

Requesting a review

If you disagree with our decision, you’re entitled to request a review through the NSW Civil and Administrative Tribunal (NCAT) or the Supreme Court of NSW.

You must make this request within 60 days of the date you received our decision.