First page of Land Tax Assessment. Number 1 points to name and address that the Land Tax Assessment is addressed to, the section that contains the landowner name and the title of the Land Tax Assessment, in this case it states Land Tax Assessment. Number 2 points to the Ownership Number. Number 3 points to the following fields: Total amount due, Due date, date of issue, assessment period, for land owned as at. The last section for number 3 is the two ways to pay: in full and due date and by instalments showing amount and due date for each of the 4 instalments. Number 4 points to the payment remittance section in particular the BPay Biller Code and Reference Number.

If there is more than one owner, you may see the abbreviation ANR for ‘another’ or ORS for ‘others’ in the postal address section.

A list of all the owners will appear under ‘This notice is for land owned by:’. If the land is owned jointly with others, all the owners will be listed.

If you are a trustee of land held on trust, the top of your Land Tax Assessment will show:

The words Land Tax Assessment with the words Land held in Trust directly underneath

If you are receiving the Assessment for a group of related corporations it will show:

The words Land Tax Assessment with the words Corporate Group directly underneath

You will need to quote your ownership number if you contact us about your Land Tax Assessments.  Your ownership number may change between assessments.

This section contains a summary of your land tax payable.  It includes the amount you owe, the due date, the assessment period, and the instalment payment amounts.

Your BPAY details are here.

Important: Your payment reference number may have changed since your last Land Tax Assessment; please ensure you use the correct payment reference number when making your payment.

Second page of the Land Tax Assessment. Number 5 points to where you can find more information about land tax and how to contact RevenueSA. Number 6 points to information on how to change the address that your Land Tax Assessment and correspondence is issued to. Number 2 also points to information about change in ownership for a property. Number 7 points to information on payment by instalments and late payments may be liable for interest and penalty tax. Number 8 points to information on how to object to the assessment. Number 8 also points to information on how to object to the site value of a property. Number 9 points to the payment options section and provides details for paying via BPay, Online, Telephone, in person and by mail.

There are multiple ways you can find further information or enquire about your Land Tax Assessment.

This section outlines how to change your address and identifies the implications of changes in ownership.

You can choose to pay by instalments.  Penalties and interest may apply for late payments.

If you are not satisfied with an assessment or disagree with a valuation, you can lodge an objection.

All available payment options and details are shown here.

Important: Your payment reference number may have changed since your last Land Tax Assessment.  Please ensure you use the correct payment reference number when making your payment.

Land Tax Assessment, Statement of Land Held page (usually page 3 of Land Tax Assessment). Contains a table that has a row for each parcel of land in the ownership. There are values in each of the columns and a row at the bottom of the table showing the total value for each column. The columns are as follows. Number 10 points to the column containing assessment number and property location. Number 11 points to the Taxable site value column. Number 12 points to the Land Tax Assessment column. Number 13 points to the Deductions column. Number 14 points to the land tax payable 2023-2024 column. Number 15 points to the Amount payable from prior years column. Number 16 points to the Payments column. Number 17 points to the Land Tax Balance column. At the bottom of the page (not part of the table) is number 18 which points to the Explanation of codes section, the example shows the code PPR with the description 'property is exempt as the principal place of residence'..

This  section lists all land in the ownership and summarises the total land tax balance. It includes:

  • all land in the ownership listed under assessment number/property details;
  • your share of the taxable site value for each assessment, reflecting full or partial ownership or exempt land;
  • the land tax assessed for each property;
  • any deductions that apply to jointly owned land (these will offset land tax assessed);
  • the land tax payable for the land tax that has been levied for the current financial year;
  • any outstanding tax liabilities shown in the amount payable from previous years;
  • any payments received prior to your Land Tax Assessment being issued; and
  • the land tax balance, being the total land tax payable for each property.

Any exemptions applied to any properties will be listed here, for example:

  • PPR for principal place of residence
  • PPEX for primary production