Land tax assessment

You must pay land tax if you own land valued in excess of $300,000. Liability is assessed on land you are not using as your principal place of residence.

If you own land that you are not using as your principal place of residence, you may be sent a Land Tax Notice of Assessment. Land tax assessment notices are generally issued between October and January.

The assessment is based on your ownership of land at midnight 30 June of the previous assessment (financial) year.  If you believe your assessment is incorrect, you can apply for a reassessment within a certain timeframe

If you own more than one lot, your land holdings will be aggregated unless you own the lots in a different capacity.

You may be exempt from land tax in certain circumstances.

If you sell land between 1 July and 30 June, you are still liable for the land tax based on your ownership on the previous 30 June. Apportionment between the vendor and purchaser should be organised privately between the parties.

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If you own land jointly with someone else

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The land is assessed separately from any land you own solely, and from any land you own with any other person.

For example, if you owned one lot alone, a second lot jointly with John Citizen, and a third lot jointly with John Citizen and Mary Citizen, each of those lots would be assessed separately.

If you hold land as a trustee

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You will be liable for any land tax assessed on land you hold as a trustee as if the land was your own unless you hold the land in trust for different persons.

If you hold land in trust for different persons, land tax is assessed separately on the land owned for each separate trust.

If you hold taxable land in trust for another person and you are also the beneficial owner of other land, land tax is assessed on the land held in trust separately from the land held beneficially. In certain circumstances, the land will be assessed jointly.

Land used as a trustee's principal place of residence is not exempt unless the property is specifically held on behalf of a disabled beneficiary who uses it as their principal place of residence.

If your assessment includes land that is held by a trust, advise us in writing to ensure your assessment is correct. When advising of trust ownership, provide the endorsed Offer and Acceptance from the purchase of the land and the Deed of Trust (as a minimum - the schedule and execution pages).

You may be eligible for an exemption if

  • the land is held in trust by an executor or administrator of a deceased estate and is occupied as a primary residence by a beneficiary under the will or
  • if land is held in trust for a disabled beneficiary and is occupied as their primary residence.

If you lease land

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Leasing from the WA Government, a government agency, local government or public statutory authority.

You are considered the owner of that land and you are liable to pay land tax.

If such a lease or other arrangement is terminated involuntarily before its expiry date, you may be allowed a rebate in relation to the portion of the assessment year after the termination day.

If you subdivide a lot

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A newly subdivided lot is assessable for land tax from the 30 June following approval of the subdivision.

A lot is a defined portion of land approved by the Western Australian Planning Commission (WAPC).

A newly subdivided lot is assessed for land tax from the 30 June following approval of the subdivision by the WAPC, even if a certificate of title has not been issued for the new lot. For example, for a subdivision approved before 30 June 2019, each of the new lots would become assessable as at 30 June 2019 with the tax being levied from and including the 2019-20 assessment year. For a subdivision approved after 30 June 2019, the original lot as it existed before the subdivision would be assessable for land tax for the 2019-20 assessment year and the new lots would become assessable as at 30 June 2020 for the 2020-21 assessment year.

When to notify us

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You must notify us of your circumstances in relation to certain matters.

Notify us before the due date for payment shown on your assessment notice if

  • any land you owned at 30 June has not been included on the assessment notice
  • you have received separate assessment notices for land owned by the same person (all land in the same ownership must be included in one assessment for the purposes of aggregation)
  • you have sold the land and delivered possession of the land to the purchaser on or before midnight 30 June
  • land that you own beneficially has been assessed together with land you own as a trustee
  • land that you own as trustee for a trust has been assessed together with land you own as trustee for a different trust
  • land that you own as trustee is receiving a residential exemption
  • any land that has been exempt was not used for the exempt purpose shown on the assessment notice or
  • your assessment notice contains any other errors or omissions.

We carry out compliance activities to ensure you pay the right amount of tax or are entitled to any exemption you receive.

Objecting to your assessment

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Lodge an objection if you believe your tax assessment is incorrect (apart from the valuation of the land).

Lodging an objection does not remove or defer your land tax liability.  We may apply penalty tax if you don't pay your assessment by the due date.

Before lodging an objection against your assessment, contact us as we may be able to resolve your enquiry over the phone.

An objection against your assessment must

  • be lodged within 60 days of the date of issue shown on your assessment notice
  • be in writing with OBJECTION clearly written at the top of the letter and
  • state fully and in detail the grounds of your objection.

Lodge your objection with

Commissioner of State Revenue
Office of State Revenue
GPO Box T1600
Perth WA 6845

See more information about the objection and review process.

Valuation of your property

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Each year, the Valuer-General determines the unimproved values for all land in the State.

The unimproved value of land is its market value under normal sales conditions, assuming no structural improvements have been made. The date at which the unimproved values are determined is set by the Valuer-General and is used for your land tax assessment. See the Landgate website for information about unimproved valuations.

Objecting to the valuation of your property

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Lodge an objection if you believe the land has been valued incorrectly.

Lodging an objection does not remove or defer your land tax liability.  We may apply penalty tax if you don't pay your assessment by the due date.

Before lodging an objection against a land valuation, contact Landgate Valuations and Property Analytics on (08) 9273 7373 as they may be able to resolve your enquiry over the phone.

An objection against your valuation must

  • be lodged within 60 days of the date of issue shown on your assessment notice
  • include the lot number, street address of the property and the name of the local government authority and
  • state fully the grounds of your objection with detailed supporting reasons and provide a daytime contact number.

See the Landgate website for further information or to download either a guide to valuations or an objection form.

Lodge your valuation objection with

The Valuer-General
Landgate - Valuations and Property Analytics
PO Box 2222
Midland WA 6936

Page reviewed 25 September 2019