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

Quote your ownership number if you email or call us about your Land Tax Assessment. This number may have changed since your last assessment.

Total land tax payable and due date for payment are shown in this section.

You can choose to pay in full or by quarterly instalments. If you require additional payment arrangements, please contact us for more options.

If your Land Tax Assessment includes amounts payable from prior years, the amount will be included in instalment one.

Your BPAY details are on the front of your Land Tax Assessment. Other ways to pay can be found on page 2 of your Land Tax Assessment.

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.

Where you can find further information or enquire about your Land Tax Assessment.

Instructions on how you can update your address.

RevenueSA does not apportion land tax between the vendor and the purchaser. If a property is transferred to a new owner, the full liability must be paid at the time of settlement even if the vendor has chosen to pay by instalments.

Please refer any enquiries regarding property settlement payments to your land conveyancer.

If you choose to pay by instalments, failure to meet any instalment payment by the due date will result in the unpaid remainder of the full land tax becoming immediately due and payable, with interest and penalty tax (if applicable) being charged on the full amount unpaid.

Interest and penalty tax may apply for late payment.

See our Interest and Penalty Tax page for more details.

If you disagree with your Land Tax Assessment you may lodge a written objection with the Minister within 60 days of the date of Assessment.

You may object to the site value referred to in your Land Tax Assessment with the Valuer-General. An objection must be made, in writing, within 60 days after receiving your Land Tax Assessment.

See our Objections and Appeals page for more detail.

All available payment options and details are shown here.

Your payment reference number may have changed since your last 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'..

All land in the ownership is listed in this column, including the assessment number and property details.

Your share of the land (as a percentage) and the other owner(s) of the land is displayed in this column, if you:

  • own the land with another or others;
  • are a beneficiary or unitholder of land held on trust; or
  • own land as part of a corporate group.

The taxable site value for land is displayed in this column for each property in the ownership. For joint owners this will be the full taxable site value. For part owners, this will reflect your share of the taxable site value for the land.

If the land is exempt, a code is displayed. See the Explanation of codes section for details.

The total taxable site value for all land in the ownership is displayed at the bottom of this column.

The land tax assessed for each property, is displayed in this column. The value displayed excludes any deductions or amount payable from prior years.

The total land tax assessed for all land in the ownership is displayed at the bottom of this column. The value displayed excludes any deductions or amount payable from prior years.

Deductions to offset land tax assessed in a related joint ownership on the same land are displayed in this column.

The total deduction amount for all land in the ownership is displayed in this column.

This column will display the land tax that has been levied for the 2023-24 financial year for each property.

The total land tax payable for 2023-24 for the ownership is displayed at the bottom of the column.

If you have an outstanding land tax liability from a prior year it will be displayed in this column.

The total amount of land tax payable from prior years for the ownership is displayed at the bottom of the column.

Payments received prior to your Land Tax Assessment being issued are displayed in this column.

The total amount of payments received for the ownership is displayed at the bottom of the column.

This column displays the total land tax payable for each property. This amount is calculated using the following formula for each property in the ownership:

Land tax assessed
Less Deduction
Plus Land tax payable from prior years
Less Payments
Equals Land tax balance

The total land tax payable for all the land in the ownership is displayed at the bottom of the column. This equals the total amount due shown on page 1 of your Land Tax Assessment.

You can choose to pay this amount in full or by quarterly instalments. Payment must be made by the due date shown on page 1 of your Land Tax Assessment.

If you require additional payment arrangements, please contact us before the due date for more options.

If an exemption has been applied to one or more properties, an explanation of the type of exemption will be provided here. Common exemptions include:

  • PPR    Principal place of residence
  • PPEX  Primary production

See our Exemptions, waiver or relief page for details on the exemptions, waiver and relief from land tax that are available.