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You may have to pay land tax if you own, or jointly own:
vacant land, including rural land
land where a house, residential unit or flat has been built
a holiday home
an investment property or properties
company title units
residential, commercial or industrial units, including car spaces
commercial properties, including factories, shops and warehouses
land leased from state or local government.
Additionally, you may have to pay land tax if:
You are deemed a foreign owner for land tax purposes (this includes properties opted into property tax).
You are a not-included owner for a property opted into property tax and your aggregated land value of all properties owned is above the land tax threshold. For further information regarding land tax implications for properties opted into property tax, please refer to the property tax page.
Land tax applies regardless of whether income is earned from the land.
Land tax is calculated on the total value of all your taxable land above the land tax threshold, not on each individual property. If the combined value of your land does not exceed the threshold, no land tax is payable. Your liability for each year is based on the value of all land you owned on 31 December in the previous year. Any changes to the land you own this year will only affect how much you pay next year. Estimate your land tax liability and surcharge (if applicable) with the land tax calculator below.
If your details are incorrect, update them by lodging a return through land tax online before the first instalment date or, if it’s a ‘nil’ assessment, within 40 days of the date shown on the assessment notice.
Update your land tax details
It is important that you keep your details up to date. This is because incorrect information can lead to delays in our correspondence, assessment errors and penalties.
Please declare any changes to your property or personal details, for example:
you have changed your postal address or other contact details
If you believe we have applied the legislation incorrectly to your assessment, you have the right to lodge a formal objection. Your objection must be lodged within 60 days of the assessment or decision being made.
If you have additional information that we haven’t previously considered, including applying for an exemption, you should lodge a variation return rather than an objection. You should do this through Land Tax Online, on or before the first due date of your notice of assessment.
To submit your objection, you will need to provide the following information:
Reference number: Enter your Client ID, which can be found on correspondence we sent to you.
Your details: Enter customer's name, contact's name, email address, phone number and select the objection type.
Message: Outline grounds for objection within 60 days of your assessment. You must provide reasons if your objections are submitted late. You can upload files to support your objection. The onus is on you to prove your case.
Please note: even if you’ve lodged an objection, you must still pay by the due date as interest will be imposed on any overdue amounts, and a refund will be issued to you if your objection is successful.
If you disagree with your land value shown on your assessment you can go to valuergeneral.nsw.gov.au for more information about land values and the review process. You have 60 days from the issue date on your land tax assessment notice to lodge an objection to the land value.
Note: If you object to your land value you must still pay your land tax assessment by the due date as interest will apply to any overdue amounts.