Land tax reassessments, objections and appeals

We calculate land tax using annual land valuations issued by the Valuer-General (Department of Natural Resources and Mines, Manufacturing and Regional and Rural Development).

Reassessments

We will reassess your land tax liability when certain events occur.

Your liability may increase when:

• you become a foreign individual and no longer reside in Australia
• your company or trust becomes a foreign company
• you stop being eligible for an exemption
• your land records change from what is shown on your land tax assessment notice
• the value of your land increases.

Your liability may decrease when:

• you become an Australian citizen or a permanent visa holder
• your company or trust ceases to be a foreign company
• you apply and are eligible for an exemption
• your land records change from what is shown on your land tax assessment notice
• the value of your land decreases
• an objection, appeal or review is successful.

Penalties and unpaid tax interest (UTI) may be applied to reassessments under the Taxation Administration Act 2001.

You can request a reassessment online or by email or post:

• Submit an enquiry via QRO Online
• Email landtax@treasury.qld.gov.au
• Post your submission to:
  Queensland Revenue Office
  GPO Box 2476
  Brisbane QLD 4001.

Find out more about reassessments and refunds.

Objections

You can lodge an objection to an assessment or reassessment if you feel an incorrect decision has been made. Objections must be lodged within 60 days.

Before objecting, you should consider other steps to resolve your concerns, such as:

• telling us about any errors with your landholdings or values
• submitting all relevant exemption forms
• contacting the Valuer-General if you believe the statutory land value of any parcel of land is too high—we cannot consider an objection on these grounds.

Find out more about:

• annual land valuations
• applying for land tax exemptions
• lodging an objection to a land tax assessment notice.

Exempt land

Generally, 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. Depending on the information that we have, you may receive an exemption for land used as your home without having to apply. In these situations, we’ll send you a notice about the exemption that has been applied and the date of effect.

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.

If a reassessment increases your liability, you can only object to the reason for the increase.

Appeals and reviews

If you do not agree with the outcome of your objection, you can:

• file a notice of appeal in the Supreme Court
• apply in certain circumstances to the Queensland Civil and Administrative Tribunal (QCAT) for a review.

If you choose to appeal or apply for a review, you must do so within 60 days of receiving your objection decision.

Find out more about appeals.