Land Tax

Got your Land Tax Assessment?

Land Tax Assessments are now being sent. Taxpayers can expect to receive their Assessments by the end of 2020.

For the 2020-21 financial year there have been some changes to the way land is grouped for assessment. This may mean you may receive Assessments for multiple ownerships for the first time, and you will also notice that any exempt land you own (such as your home) is also listed on your Assessment, though it remains exempt.

Understanding your land tax assessment and some frequently asked questions

Guidance on the new Land Tax Assessment is available on the Understanding the Land Tax Assessment page. Related corporations can find specific information about their Land Tax Assessments on the same page, under the Corporations heading.

If you have received your Assessment and would like to lodge a query, or you think that your Assessment is wrong, please use our online query form. Please note: Enquiries regarding the site value of a property should be referred to the Office of the Valuer-General on 1300 653 346.

If you want more information about the changes to land tax in 2020-21, please see the land tax changes page.

Overview of the land tax changes

Land ownership, site value and land use as at midnight 30 June each year is used to determine the land tax for the forthcoming financial year. Land tax revenue helps provide public services such as education, health and public safety.

For details on how land tax is calculated refer to our how is land tax assessed page or the Land Tax Guide to Legislation.

How is land tax assessed?

From the 2020-21 financial year, changes apply to how land tax is assessed for land owned in multiple ownerships or held in trust. Changes have also been introduced to group together any land owned by related corporations for land tax assessment purposes. For more information please see:

How do I estimate what my land tax will be?

Visit our rates and thresholds page for detail on the land tax rates and thresholds.

You can use our calculator to estimate your land tax.

Are there any exemptions available?

An exemption from land tax may be available depending on the use of the property and/or the owner of the property.

I hold land on trust, what does this mean for me?

Land you hold on trust may be taxed at the Trust land tax rates, which includes a surcharge of up to 0.5% on the general land tax rates and a lower threshold of $25,000.

Land held on trust will be assessed separately from other land owned by the trustees. If held under a discretionary, fixed or unit trust it may be subject to the trust surcharge rates of land tax.

Trustees must notify RevenueSA of any land held on trust within one month of acquiring the land on behalf of a trust.

See our land held on trust page for more information on how land held on trust is assessed.

How do I update my contact details?

If you wish to change your address details, please complete the online update contact details form.

For further information, please contact RevenueSA.

Customer Service Charter

We are currently experiencing a high volume of calls and emails regarding the 2020-21 Land Tax Assessments. Our team are working hard to respond to all queries as quickly as possible during this busy period. We apologise for any inconvenience this may have caused and appreciate your patience.

RevenueSA aims to provide an efficient and responsive service, and will ensure that your privacy and confidentiality is respected. During the period October to March, RevenueSA experiences a major increase in land tax enquiries. As a result, delays may occur. Our staff are dedicated to resolving enquiries and strive at all times to respond in the shortest possible time.

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