Land tax assessment notices
Annual (July–June) land tax assessment notices generally begin issuing from August each year and continue for several months. Delays can occur due to a change of land ownership or value.
You will receive an assessment if the non-exempt land that you own in Queensland at midnight on 30 June is:
- $600,000 or more—if you are an individual who mainly resides in Australia or a trustee of a special disability trust
- $350,000 or more—if you are a company, trustee or absentee.
Your assessment will be calculated based on annual land valuations issued by the Valuer-General (Department of Resources).
You should contact us if your assessment has any errors, such as:
- land that you did not own at 30 June is included
- land that you owned at 30 June is excluded
- the new value of land that was revalued is not shown
- exemptions or sub-divider discounts are applied incorrectly.
In some cases, the property address for your land may differ from its actual street address. This is because other government agencies and authorities may have a different address on their records. A reassessment of your land tax will not be needed as long as the property ID and property description shown on the assessment are correct.
If you believe an incorrect decision was made about your assessment and you have taken all other steps to resolve your concerns, you can object.
From 1 July 2023, you may receive an exemption from land tax for the 2023–24 year without having to apply. This will occur where the Commissioner of State Revenue has sufficient information to be satisfied that land you own is being used as your home. In these situations, we will send you a notice about the exemption that has been applied and the date of effect.
Otherwise, land tax exemptions are not automatic—you must apply for them. For land with joint owners, each owner wanting to claim an exemption must apply separately.
If your assessment notice includes exempt land (e.g. your home), make sure you have applied for an exemption before you consider lodging an objection.
You can apply for and track the progress of home and primary production exemption claims online. Once we have processed an exemption claim, we’ll send a reassessment notice if the exemption is approved.
View your assessment notice online
You can receive your assessment notice and view previous year notices through your QRO Online account.
To set up online assessment notices:
- Go to Assessments in the menu and select I agree.
- Go to Manage details and select Land tax service address.
- Select Email address and enter your details.
We’ll send an email to this service address when your assessment is ready to view.
Read more about how to update your contact details in QRO Online.
The information on your assessment notice
The assessment notice contains the information you will need to understand how your land tax was calculated and how to pay it.
- Payment reference—This number is unique to each assessment notice. You need to include this when paying your liability.
- Client number—Quote this number when speaking to us about your land tax.
- Amount payable and due date—This is the amount of land tax you owe and when it is due.
- Payment options—Your payment options are outlined here. Remember to use the payment reference shown on the front when paying.
- Direct payments—You can pay your land tax using direct debit, either in 1 payment or using the extended payment option (EPO), which allows you to pay over a longer period in 3 instalments.
Land tax summary
- An itemised list shows the separate charges that make up your land tax liability.
- The absentee or foreign surcharge (if applicable) will appear here.
- Property address, ID and description—These identify the property on which your land tax has been assessed, including land solely owned by you and land you own jointly with others.
- Taxable value—Your land tax has been calculated on these values.
- Exemptions—Any exemptions that apply to your land will be noted by an exemption code. No taxable value will be shown where land receives a full exemption.