
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:
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If you are receiving the Land Tax Assessment on behalf of a corporate group, it will show:

A unique number given to each unique combination of owners, or ownership.
You will need to quote your ownership number if you contact us about your Land Tax Assessments. Your ownership number may change between assessments.
If you would like to apply for a land tax exemption or relief, you can use the QR code provided on your Land Tax Assessment to go directly to the Apply for land tax exemption or relief form. Alternatively, visit our website to learn more about eligibility and application requirements for land tax exemptions.
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.
If you intend to pay by in person or by mail, detach and return the payment remittance advice section of the Land Tax Assessment with your payment.
Your BPAY details are also 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.

If you would like to switch to email billing, you can use the QR code shown on the Land Tax Assessment or visit our website to register for email billing.
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.

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