Assessment of land tax
From the 2020-21 financial year, changes apply to how land tax is assessed for land owned in multiple ownerships or held in trust. Provisions were also introduced to group land owned by related corporations for the assessment of land tax. If you own land with different persons or corporations, and land tax applies, you may receive more than one Land Tax Assessment.
Land tax is calculated based on site value, land use and ownership at midnight 30 June each year.
Site value
Who determines the site value of my property?
Site values are determined on an annual basis by the Valuer-General as part of a general valuation and each new valuation comes into force from 1 July to 30 June of a financial year, then it is superseded by a new valuation coming into force for the following 1 July. The value is determined using industry-recognised valuation processes which include sales and related market evidence and all other matters that may have an impact on the value of a property.
The site value used for land tax is the value of a parcel of land excluding structural improvements, but including improvements such as draining, filling, retaining walls, excavating, grading or levelling of land, removal of rocks, stone, sand or soil, and the clearing of timer, scrub or other vegetation.
Site values are only in force from 1 July to 30 June of a financial year. Section 24 of the Valuation of Land Act 1971 provides that an Objection to the Valuer-General cannot be lodged against a site value that is no longer in force.
What if I disagree with the site value on my Land Tax Assessment?
If you disagree with the valuation, you may lodge an objection with the Valuer-General.
What to do
Site values are determined on an annual basis by the Valuer-General as part of a general valuation and each new valuation comes into force from 1 July to 30 June of a financial year, then it is superseded by a new valuation coming into force for the following 1 July.
Section 24(1) of the Valuation of Land Act 1971 provides that an Objection to the Valuer-General cannot be lodged against a site value that is no longer in force. You cannot lodge an objection to a valuation for a previous financial year.
If you received your Land Tax Assessment for the 2020-21 and/or 2021-22 financial year(s) after 1 July 2022, you may send a request to RevenueSA for a review the site value no longer in force.
If you do not agree with the statutory valuation referred to in the Land Tax Assessment (site value) for the current financial year, you may lodge an objection with the Valuer-General.
You must lodge an objection within 60 days of receiving the first rate notice from any rating authority for the financial year. An objection is a formal process and there are specific legislative requirements under the Valuation of Land Act 1971 for both you and the Valuer-General.
If you wish to lodge an objection for multiple properties or you also want to object to your capital value (Emergency Services Levy), you need to complete and lodge a separate form for each value and property.
Prior to lodging a formal objection, you can seek further information or clarification by contacting the Office of the Valuer-General via Land Services SA on the below contact number.
Your objections to the statutory valuation can be directed to the Office of the Valuer-General.
Online:
Complete the on-line objection form at sa.gov.au/topics/planning-and-property/owning-a-property/objecting-to-a-property-valuation
Email:
Mail:
GPO Box 1354
ADELAIDE SA 5001
Phone:
1300 653 346
If you lodge an objection, you are still required to pay your land tax by the due date. If your objection results in an amendment to the value, then a refund may be issued.
If you received your Land Tax Assessment for the 2020-21 and/or 2021-22 financial year(s) after 1 July 2022, you may send a request RevenueSA for a review the site value no longer in force.
Site values are determined on an annual basis by the Valuer-General as part of a general valuation and each new valuation comes into force from 1 July to 30 June of a financial year, then it is superseded by a new valuation coming into force for the following 1 July.
Section 24(1) of the Valuation of Land Act 1971 provides that an Objection to the Valuer-General cannot be lodged against a site value that is no longer in force.
Due to delays in issuing some land tax assessments following the changes required to implement land tax reform, the Commissioner of State Taxation and the Valuer-General have agreed to a temporary administrative arrangement to allow landowners to have site values reviewed that are not in force pursuant to the Valuation of Land Act 1971.
If a landowner receives a Land Tax Assessment for the 2020-21 or 2021-22 financial years after 1 July 2022, where the site value on the notice is no longer in force, and does not agree with the statutory site valuation referred to in the Land Tax Assessment, they may lodge a request for a review with RevenueSA. Your request must be within 60 days of receiving the first Land Tax Assessment from RevenueSA for the respective financial year.
Where the land owner receives a Land Tax Assessment for the current 2022-23 financial year, then you can lodge an objection with the Valuer-General within 60 days of the first notice and in accordance with the provisions of the Valuation of Land Act 1971. View more information on objecting to a value.
The approach for each financial year is summarised below:
Financial Year of Land Tax Liability
Land Tax Assessment issued after 1 July 2022
2022-23
Lodge a site value Objection with the Office of the Valuer-General within 60 days of receiving the Land Tax Assessment.
2021-22
Lodge a site value review via email with RevenueSA at RevData@sa.gov.au within 60 days of receiving the Land Tax Assessment.
2020-21
Lodge a site value review via email with RevenueSA at RevData@sa.gov.au within 60 days of receiving the Land Tax Assessment.
A review of your Land Tax Assessment, including taking into consideration advice from the Valuer-General on the site value, is at the Commissioner of State Taxation’s discretion and will be on a case-by-case basis. The Commissioner of State Taxations’s decision to undertake a review will take into consideration, amongst other things, whether or not the delay in issuing a Land Tax Assessment resulted in you not being able to lodge the Objection with the Valuer-General prior to the end of the relevant financial year.
If, as a result of a site value review, the Valuer-General advises RevenueSA of an updated site value, the updated site value will be recorded in RevenueSA’s system and the updated site value will be used by RevenueSA for land tax purposes only. The site value on the valuation roll, which has been adopted by other rating agencies that use the value, will not be updated.
Further, as the site valuation review process is an administrative arrangement, should you disagree with the outcome of the site value review you do not have the ability to object, or seek a further review of the decision under the Valuation of Land Act 1971.
If you lodge a review you are still required to pay your land tax by the due date. If the review results in an amendment to the site value, then a refund or a new Land Tax Assessment may be issued.
Ownerships
Land tax is assessed on land owned by
- natural persons
- trusts
- corporations that are in a related corporate group
- corporations that are not in a related corporate group
- and any combination of the above.
This web page explains how land tax is assessed for natural persons and corporations that are NOT in a related corporate group.
What is an ownership?
An ownership consists of all parcels of land owned by the same registered owner(s). This could be one or more persons, trusts or corporations.
The registered owner(s) of land are those who are registered on the Certificate of Title. There are some exceptions to this general rule. See the Other Ownerships section below.
What is an individual ownership?
Where there is only one registered owner on the Certificate of Title.
What is a joint ownership?
Where there are 2 or more registered owners on the Certificate of Title.
Other ownerships
This webpage explains how land tax is assessed for natural persons and corporations that are not in a related corporate group.
The term owner is generally taken to be the person whose name appears on the Certificate of Title at the Land Services SA. However, there are some exceptions to this rule.
Where an owner owns land in multiple ownership structures (that is, with different sets of owners) taxable land you own jointly with others will first be assessed in the joint ownership, then the individual's share will be assessed in the owner's individual ownership along with any other land, or share of land, they own.
If you hold land on trust you must notify RevenueSA within one month of the trust acquiring the land. Failing to notify us may mean that you are charged interest and penalty tax on the additional amount of land tax that would have been assessed if you had notified.
Land held on trust will be assessed separately from other land owned by the trustee and may be subject to a higher rate of land tax and a lower land tax threshold.
Find out more on our land held on trust page.
There are changes to the way land is assessed for related corporations from the 2020-21 financial year, which includes grouping and assessing all land owned by a corporate group as though the land is held by a single owner.
Find out more on our related corporations page.
While there may not be any physical land associated with the apartment, the apartment is built on land and a site value is determined for each apartment by the Valuer-General. The owner of the apartment is seen as an owner of land for land tax purposes.
The owner of the unit, townhouse or similar under a strata or community title is seen as the owner for land tax purposes.
Site value is determined by the Valuer-General for each unit, townhouse or similar. The site value is used to assess land tax.
If the unit, townhouse or similar is owned under a strata or community title, the site value will not include common land (for example, shared driveways).
The relevant community corporation of community titles will be liable for any common land that attracts land tax.
Shack site lessees of privately owned land are deemed to be the owner where:
- the shack site is on or adjacent to the banks of the River Murray, a tributary of the River Murray, or a lake or lagoon connected with the River Murray or a tributary of the River Murray; and
- a registered lease existed at midnight 30 June 1989 over the land and the term of the lease is at least 40 years.
The occupier of land in a defined shack-site area is similarly deemed to be the land tax owner. Shack-site areas have been defined as council areas where land is deemed by the Valuer-General to be shack-site land.
Find out more about the above 3 common shack site exceptions and other exceptions in our Land Tax Guide to Legislation.
From the 2020-21 financial year, minor interests may be disregarded when considering a principal place of residence exemption.
Between the 2008-09 and 2019-20 financial years, minor interest provisions were in place to stop owners of more than one piece of land avoiding higher rates of land tax by structuring their land holdings to create different legal ownerships. By structuring their land holdings so another party (or parties) held a minor interest in an individual piece of land, their land would have been assessed and taxed differently.
Find our more about minor interest provisions on our Minor Interests in Land page.
Assessment of land tax
How is my land tax calculated?
Land tax is calculated according to the ownership of each parcel of land, with land grouped by ownership.
Aggregation of site value
The site values of all taxable land in an ownership will be combined (aggregated) and land tax will be assessed on the total taxable value. The land tax will then be apportioned (or allocated) to each taxable parcel of land in the ownership.
See the apportionment of land tax to individual parcels of land section for more information.
This is also the case for land held on trust that is owned by the same trustee for the same trust. Exempt land is not included in the combined (aggregated) total.
Example 1
Poppy owns 3 separate parcels of land valued at $150,000, $100,000 and $420,000 as at midnight on 30 June.
Poppy does not own any other land.
Poppy would pay land tax for the following financial year based on the combined (aggregate) value.
| Land A | $150,000 |
| Land B | $100,000 |
| Land C | $420,000 |
| Total taxable site value | $670,000 |
Land tax payable on $670,000 = $680.00 (calculated using the 2022-23 financial year general rates).
Apportionment of land tax to individual parcels of land
Where there is more than one taxable parcel of land in an ownership, land tax assessed on the combined (aggregated) taxable value will be apportioned (or allocated) to each taxable parcel of land, based on the individual parcel of land's site value.
Example 2
Using the scenario in example 1, the total land tax assessed for the ownership was $680.00
Poppy’s land tax is then is apportioned to each property in the ratio of its taxable site value to the total taxable site value of the ownership, as follows:
Land tax apportioned to:
| Land A | $150,000 / $670,000 | x $680.00 | = $152.24 |
| Land B | $100,000 / $670,000 | x $680.00 | = $101.49 |
| Land C | $420,000 / $670,000 | x $680.00 | = $426.27 |
| Total | = $680.00 |
Whether you own land in only one ownership or in multiple ownerships, you can find details of the assessment process below.
Provided the owner(s) does not own land in another ownership, land tax will be assessed against the combined taxable site value of land in that ownership.
This applies for both individual ownerships and joint ownerships.
For the 2022-23 financial year, if the combined taxable site value for your land does not exceed $534,000 you will not receive a Land Tax Assessment.
However, land held on trust is taxed differently to other land. Please see the land held on trust page for more information on the minimum threshold and tax rates.
Example
Daisy owns land that she uses for rental purposes. She does not own any other land.
If this land is above the threshold, it will be assessed for land tax under Daisy's ownership – there is no change to how her land tax is assessed.
Example
Jack and Daisy own land together, they own a unit and a house that are both used for rental purposes. They do not own any other land.
If the combined site value of the land is above the threshold, the land will be assessed for land tax under Jack and Daisy’s joint ownership – there is no change to how their land tax is assessed.
Land owned by joint owners, will be firstly assessed in the joint ownership, and a Land Tax Assessment will be issued if land tax is applicable.
Any taxable land you own jointly with other people will firstly be assessed in the joint ownership and a Land Tax Assessment will be issued.
There is no change to how the land tax is calculated in the joint assessment:
- Land tax will not be assessed against exempt land.
- If only one piece of land is owned by the joint ownership, land tax will be calculated on the site value of that land.
- If more than one piece of land is owned by the joint ownership, land tax will be calculated on the combined site values of all taxable land in the ownership.
- If the site value, or where multiple land owned the combined site value, is below the land tax threshold (currently $534,000) no Land Tax Assessment will be issued.
- All the joint owners are liable for the land tax.
Example
Poppy and Sarah own 2 pieces of land together, as follows:
- Land A – site value $350,000
- Land B – site value $200,000
They each have a 50% interest in the land.
Land tax for the joint ownership will be assessed on the combined site value of $550,000.
Individual owners will also be assessed on their share of jointly owned land, along with any other land that they own, or partly own, and a Land Tax Assessment will be issued if land tax is applicable. Partly owned land is identified under the property location details on your individual assessment.
Example
In addition to the land in the example above, Poppy also owns a piece of land with a site value of $300,000. Her land tax for her individual ownership will be assessed as follows:
- Land A – site value $175,000 (50% of $350,000)
- Land B – site value $100,000 (50% of $200,000)
- Land C – site value $300,000
Land tax for the individual ownership will be assessed on the combined site value of $575,000.
A deduction will also be applied to your individual Land Tax Assessment, which relates to the proportion of land tax assessed for your share in the joint ownership. If there was no land tax liability in the joint ownership (for example, the combined site value was below the threshold) no deduction will apply.
Where the total deduction is greater than the individual land tax liability, land tax is reduced to zero and a Land Tax Assessment will not be issued for the individual ownership.
Example
The land tax assessed in the joint ownership (Poppy and Sarah) on a combined site value of $550,000 is $80.
Poppy’s individual 2022-23 Land Tax Assessment will show:
- land tax of $205 (land tax calculated on combined site value of $575,000);
- a deduction of $40 (being 50% of the $80 land tax assessed in the joint ownership); and
- total outstanding of $165 (being land tax less deduction: $205 - $40)
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This video is intended as a guide only. We recommend you seek independent advice about state revenue matters and how they impact you and your circumstances.
This video does not deal with land tax on related corporations or trusts. More information about related corporations, trusts and their land tax treatment can be found on our website.
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Land tax is calculated on the site value of the land which is obtained from the Valuer-General’s Department. It is the value of the land excluding any buildings or other improvements.
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The site values of all taxable land owned in the same land tax ownership will be aggregated, or added together, to determine the land tax payable.
If you own properties in different ownerships, that is, where the owners of the properties are not the same person or the identical group of owners, the properties will be assessed first in the joint ownership and then the individual’s share of the joint properties will be assessed in the individual ownership.
If a property is taxed in a joint ownership, the individual will see a deduction on their individual Land Tax Assessment for their share of the tax on the jointly owned property.
This prevents them being double-taxed on the same property.
There are different rates and thresholds for general land and land that is held on trust.
Trusts can be quite complicated, please see our website for additional information and examples relating to trusts and land tax.
A minimum threshold applies to each land tax ownership. This means that if the total of the combined site values of all the taxable properties in an ownership is below the threshold, land tax will not be applied.
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Here are the minimum thresholds...
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For general land, the minimum threshold for land tax for 2022-23 is $534,000.
For land held on trust, the minimum threshold for land tax for 2022-23 is $25,000.
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I’ll get the current rates and the different tax brackets on screen for you now too.
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These are the general rates for 2022-23.
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These are the trust rates that apply in 2022-23.
Let’s now look at some examples using the general land tax rates for land that is not held on trust.
Courtney owns one taxable property which has a site value of $325,000 and is not held on trust. As this is below the minimum threshold for general land, no tax will be applied.
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Umar and Stefan own two taxable properties together, each worth $350,000. They don’t own any other taxable property on their own or with others.
Let’s calculate what their land tax will be.
[typing sound]
[computerised beep sound]
Land tax is calculated on a total site value of $700,000. There is no land tax on the first $534,000. Land tax on the difference between $534,000 and the total site value, which in this scenario is $166,000 is calculated at 50c per $100 equalling $830.
Land tax payable in this scenario is $830.
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Charlie and Sam own 4 taxable properties together, each with a site value of $450,000. The total site value is $1.8 million.
Let’s calculate what their land tax will be.
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Land tax is calculated on a total site value of $1.8m.
Land tax on $1,249,000 is $5,530.
Land tax on the difference between $1,249,000 and the total site value, which in this scenario is $551,000, is calculated at $2.00 per $100 equalling $11,020.
These 2 amounts are added together and the land tax payable in this scenario is $16,550.
If Charlie also owns individual properties and receives an individual Land Tax Assessment, Charlie’s share of the jointly owned properties will show on that individual Assessment. And a deduction for Charlie’s share of the land tax on the joint properties will reduce the individual Land Tax Assessment.
You can see more examples, including examples for joint ownerships, individual ownerships and multiple ownerships on our website.
More information can be found at www.revenuesa.sa.gov.au/landtax
View other land tax educational videos
Information for those who own land in multiple ownerships
How is my share of the land determined?
If you own the land as tenants in common, we will assess you on your share of the land, as specified on the Certificate of Title.
If you own the land as joint tenants, we will assume you each own an equal share in the land.
What if my spouse or domestic partner owns land?
If you own land in your own right, and your spouse or domestic partner also owns land in their own right, this land will not be combined together.
How can I confirm my share of the land?
Taxpayers can obtain information regarding their ownership of land through the South Australian Integrated Land Information System (SAILIS), website www.sailis.sa.gov.au.
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This video is intended as a guide only. We recommend you seek independent advice on state revenue matters and how they impact you and your circumstances.
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If you own more than one property in an ownership, land tax will be levied on the total taxable site value of all the land in that ownership.
The total land tax payable will be apportioned against (or “shared between”) each taxable property in the ownership, based on its individual site value.
You might need to know how much each property’s land tax is. Let’s look at how you calculate that.
Our example has 3 parcels of land. The Valuer-General’s Office has provided site values for them at…
$440,000, $210,000 and $290,000. A total of $940,000.
Land tax on this amount is calculated and the Land Tax Assessment is issued.
To get each property’s land tax, the site value of each property is then divided by the total of the combined site values and then multiplied by the total land tax payable.
For this property, it is calculated by dividing $440,000 by the total site value and multiplying by the total land tax payable. This gives you this property’s share of the land tax.
For this property, it is calculated by dividing $210,000 by the total site value and multiplying by the total land tax payable. This gives you this property’s share of the land tax.
For this 3rd property, it is calculated by dividing $290,000 by the total site value and multiplying by the total land tax payable. This gives you this property’s share of the land tax.
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More information can be found at www.revenuesa.sa.gov.au/landtax
Deduction
What is a Deduction?
The deduction is an amount you may receive on your individual Land Tax Assessment which stops you from being double taxed on land already taxed in the joint ownership.
The deduction is equivalent to the land tax assessed on land in a joint ownership in proportion to your share of ownership.
Example
Joe owns land with Moe (each have an interest of 50%) and also land on his own.
Total land tax assessed on the jointly owned land is $2,500: 50% of which is $1,250.
Joe’s individual Land Tax Assessment will reflect a deduction of $1,250.
This deduction is taken off your entire individual liability. This means the deduction reduces your overall tax liability on your individual Land Tax Assessment, even where your individual liability is created because of other land you own.
If your deduction is greater than your individual Land Tax Assessment, your individual liability reduces to zero and you may not be issued with an individual Land Tax Assessment.
How is land tax distributed where an ownership has more than one taxable property?
Land tax is apportioned to each taxable property in the ownership based on the taxable site value of each taxable property.
Example
A person owns a non-trust ownership containing 2 taxable properties:
- Property A with a site value of $320,000
- Property B with a site value of $460,000.
Land tax on the total $780,000 is calculated:
| Tax on $534,000 | = $0.00 |
| + tax on $246,000 (that is $780,000 - $534,000) @ $0.50 for every $100 or part of $100 | = $1,230.00 |
| Total land tax payable | = $1,230.000 |
The total land tax payable ($1,230.00) is apportioned, or shared, on the 2022-23 Land Tax Assessment as follows:
- Property A's share of land tax
= site value of property / total taxable site value x total land tax payable
= $320,000 / $780,000 x $1,230.00 = $504.62
- Property B's share of land tax
= site value of property / total taxable site value x total land tax payable
= $460,000 / $780,000 x $1,230.00 = $725.38
Exempt from land tax
What if my land is exempt from land tax?
If you own land that is ‘excepted’ or ‘exempted’ from land tax, it will not be included in the taxable value of any other land you own for the purposes of assessing land tax.
Your Land Tax Assessment will list all South Australian property that you own, or partly own, including land that is exempt from land tax. Your exemption will be indicated by a code in the ‘site value’ column on your Statement of land held and the type of exemption will be listed in the ‘Explanation of codes’ area.
Land that is exempt will not be included in the calculation of land tax payable.
Find out more about land tax exemptions
Land held on trust
What about land held on trust?
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.
You are also required to notify RevenueSA of any land you hold on trust.
View the land held on trust page for more information about how trusts are assessed for land tax.
More information
Guide to Legislation: Land Tax
Guide to Legislation: Land Tax - Joint Owners
Guide to Legislation: Land Tax - Land Held on Trust
Contact us
When contacting us please provide your ownership number and assessment number. You can find these numbers on your Land Tax Assessment (previously known as a Notice of Land Tax Assessment).
| online | complete a land tax assessment query form |
|---|---|
| landtax@sa.gov.au | |
| phone | (08) 8226 3750, select option 2 |
| fax | (08) 8207 2100 |
| post | GPO Box 1647, Adelaide, SA 5001 |
You can reach us during business hours: 8:30am - 5:00pm (South Australian time), Monday to Friday (excluding public holidays).
Do you want to provide feedback or lodge a complaint?
You can do so via our feedback and complaints page.