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Understand your land tax assessment notice

Learn what is included in an assessment notice for land tax and surcharge land tax, including how to check the details and disclose any errors to Revenue NSW.

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What is an assessment notice

An assessment notice is a document Revenue NSW sends each year to landowners who may owe land tax or surcharge land tax.

This notice informs an owner of the amount they need to pay and the due date for payment.

We calculate assessments based on the land value of all non-exempt land owned as of midnight 31 December (taxing date).

Tax is charged for the full year following the taxing date.

Assessments are not pro rata, meaning they cannot be proportionally limited to the period of ownership during the year. For example, if you sell your taxable property during the year, you will still owe tax for the full year.

When to expect an assessment notice

Revenue NSW starts sending assessment notices from January each year.

You may also get a notice if you:

If you have lost your assessment notice you can download a copy on Land Tax Online. Learn how to download a notice.

If you believe you are liable for land tax and/or surcharge land tax, contact us if you have not received an assessment notice.

Are your details up to date?

To ensure you receive your notice on time make sure your contact details and communication preferences are up to date.

Learn how to opt in to email communications and update your postal address in Land Tax Online.

Man and women sitting on a couch. Man has a laptop. Woman is looking at papers.

Two assessment notices for the same land

When you own land with others you will receive two assessment notices for the same property.

When you own land with others Revenue NSW considers you as joint owners. As a joint owner you will receive:

  • an individual assessment, and
  • a separate assessment notice for any jointly owned land.

You will not pay tax twice. Your individual assessment includes a secondary deduction.

Read more about secondary deductions and how joint owners are assessed.

Why you received your first assessment notice

Revenue NSW may have received information from other government agencies showing you have become liable for land tax and/or surcharge land tax.

Common situations include:

  • The unimproved land value of your non-exempt property exceeds the general land tax threshold for the first time.
  • Buying, acquiring or inheriting property with a land value above the land tax threshold.
  • Purchasing vacant land for construction that may not qualify for an exemption.
  • Renting out your previous home (principal place of residence).
  • Earning income from your property during an extended absence.
  • Owning rural land not used for primary production.
  • Being a foreign owner who has purchased residential land in NSW, making you liable for surcharge land tax.
  • Living overseas for more than 165 days in a calendar year (166 days in a leap year) if you are an Australian permanent resident, making you liable for surcharge land tax for foreign persons.

Land tax threshold freeze

From 1 January 2025 land tax thresholds will be fixed. As land values increase more landowners will be liable for land tax for the first time.


Read more about land tax thresholds and rates.

When payment is due

You have 60 days after receiving your assessment notice to:

  • pay in full and receive a discount, or
  • set up an interest-free payment plan.

Learn more about paying land tax and surcharge land tax.

What to check

It is important that you check your assessment notice to make sure:

  • all land you owned as of midnight 31 December in the previous year is listed
  • exemptions and concessions have been applied correctly, and
  • you are not falsely claiming any exemptions.

Information included

An assessment notice contains the following information:

  • How much land tax and/or surcharge land tax you need to pay.
  • How the tax amount was calculated.
  • The due date for payment.
  • What land/properties the tax applies to.

Open the headings below for details on what each page of your assessment notice contains.

All assessment notices contain the following details, but information may vary based on your situation.

Page 1
  • Client ID – your unique customer identifier.
  • Correspondence ID – a unique identifier for each piece of communication you receive from Revenue NSW. Your correspondence ID:
    • changes every time we send you new correspondence, or
    • expires after 18 months.
  • Assessment amount – your land tax and/or surcharge land tax liability (the amount you owe), including any arrears from previous years.
  • Payment options.
  • Payment methods.
  • Due date.
  • Assessment year(s).
Page 2
  • Important information including:
    • more information on payment options
    • updating information, and
    • applying for an exemption.
  • How to contact us.
  • Information on land value objections.
  • Information on land tax legislation objections.
Page 3 onwards

Assessment details, including:

  • the year being assessed
  • the land being assessed
  • any exemptions applied
  • taxable land values
  • average land value used for calculation
  • information about why a reassessment has been issued (if applicable), and
  • secondary deduction calculations (if applicable).

How to advise of a change in circumstances

Tell Revenue NSW about any errors in your assessment notice by the due date on your notice by updating your land tax details (lodging a return).

You should update your details when you:

  • need to claim an exemption or concession
  • have received an exemption that you believe should not apply
  • have sold a property, and/or
  • have acquired property not listed not listed on your notice.

Learn how to update land tax details in Land Tax Online.

If a change in your assessment notice is required, we will issue a reassessment.

What happens if you do not disclose errors

Revenue NSW may start an investigation if:

  • you do not disclose errors voluntarily, and/or
  • the details you have provided to us do not match information from other government agencies.

If we investigate, we will send you a notice of investigation letter.

Depending on the outcome of our investigation you may need to pay interest and penalty tax on top of any tax you owe.

Learn more about land tax investigations and voluntary disclosures.

Objections

Land value

If you do not agree with the way your land has been valued, you can lodge an objection with the NSW Valuer General.

Incorrect application of land tax law

If you believe land tax legislation has been incorrectly applied, lodge a formal objection with Revenue NSW.

Learn more about land tax objections.

Related information

Need extra help?

If you have a question about land tax or surcharge land tax, contact us.