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This page contains information to help you understand your land tax assessment.
Your land tax assessment
Land tax is calculated based on the total taxable site value, 
land use and ownership of the land as at midnight 30 June each year.
You may receive more than one Land Tax Assessment, depending on how you own land. This could include a combination of any of the following situations:
- You own land individually (individual ownership).
- You own land jointly with others (joint ownership).
- The land is held on trust (trust ownership).
- The land is owned by a corporation that is part of a Corporate Group (corporate group ownership).
You will not receive a land tax assessment if you do not have a tax liability or the total land tax calculated is less than $20.
If you only own land individually and you do not own land in any other ownership:
- Your individual assessment will show all land you own under your individual ownership.
This may change if you become a joint owner or are nominated as a beneficiary or unitholder of certain trusts for land tax purposes.
If you own land in a joint ownership and individually, you may receive a joint Land Tax Assessment, an individual Land Tax Assessment, or both:
- Your joint assessment will show all land you own under the joint ownership.
- Your individual ownership will show all land you are an owner of, including your share of land you own in the joint ownership and any deductions that have been applied to land tax assessed through your joint assessment (if applicable) to avoid double taxation.
For trust ownerships, land held on trust may be taxed at the trust tax rates or the general tax rates. Some trust held properties are recognised in ownership numbers that begin with 'T'.
If you own land solely as trustee of a trust:
- You will receive a separate Land Tax Assessment for the land you own as trustee of a trust.
If you have been nominated as a beneficiary or unitholder of a trust, your individual land tax assessment will include:
- Your individual ownership will show all land you solely own or partly own, and the land held on behalf of the trust (a share equal to your beneficial interest in the trust) and a deduction equal to the land tax paid in the trust ownership (if applicable) to avoid double taxation.
Important: You must notify RevenueSA within one month of acquiring land on trust.
Corporate groups are recognised in ownership numbers beginning with 'C'.
- Where corporations are related, all the land those corporations own is grouped together and assessed for land tax as though all the land is owned by one corporation (other than land held by a corporation as trustee of a trust). This group is referred to as a Corporate Group.
- A Land Tax Assessment will be issued to the nominated address for the Corporate Group. RevenueSA does not issue separate notices to each member of the group.
Receiving an assessment for the first time
You may have received a Land Tax Assessment for the first time because:
- You have recently purchased or acquired land, or additional land under any ownership.
- The total taxable site value of the land now exceeds the threshold.
- Land that was previously exempt from land tax no longer meets the exemption criteria.
- All the land that the same owner has an interest in is now grouped for assessment.
- RevenueSA have been notified the land is held on trust.
- RevenueSA has been notified that you have been nominated as a beneficiary or unitholder for land held on trust.
Land exempt from land tax
All South Australian land you own or partly own in an ownership is listed in your land tax assessment, including land that is exempt or partially exempt from land tax. This does not mean it is included in the calculation for land tax assessment.
In the Statement of land held section, you will see an exemption code next to any exempt property's details in the Taxable site value column, indicating that the land does not attract land tax.
Two common exemptions are the principal place of residence exemption and the primary production exemption.
Principal place of residence exemption
The principal place of residence exemption is indicated by the exemption code PPR in the Taxable Site Value column in the Statement of Land Held:
Partial Land Tax Exemptions
If a partial exemption applies to a property, this will be clearly shown on your land tax assessment:
- The Taxable Site Value column will display only the portion of the site value that attracts land tax.
- The partial exemption will be noted directly below the property description, indicating that part of the land is exempt.
This ensures your land tax assessment reflects only the taxable portion of the property, not its full site value.
Primary production land exemption
Land that is exempted because it is used for the business of primary production is indicated by the exemption code PPEX in the Taxable Site Value column in the Statement of Land Held:
Paying your assessment
You can choose to pay your land tax assessment in one full annual payment or split it into four quarterly instalments.
All payment options are shown on your land tax assessment, but you can also view your payment options online.
Pay in full
If you choose to pay in full, please ensure you do so by the first due date shown on your assessment. You can pay your land tax online using your Visa or Mastercard:
Pay in instalments
If you choose to pay by instalments, your first instalment may include any land tax from prior years that was outstanding at the time the land tax assessment was issued. This is shown in the amount payable from prior years column on the Statement of land held section of your land tax assessment.
Please ensure you pay all instalments by their due dates.
Changes to your payment schedule
The following options are available to support you in meeting your land tax obligations.
By default, the first instalment on your current year's Land Tax Assessment includes one-quarter of your that year's land tax plus any amount payable from prior years. The remaining three-quarter's of the current year's land tax balance will be equally divided over instalments 2, 3, and 4. This means that Instalment 1 may be higher than the other instalment amounts.
However, you can request to pay your land tax equally over the 4 instalments.
For example, your current year's Land Tax Assessment is $1,000, but you still have $800 remaining from prior years. By default, your existing instalments would be as follows:
| Instalment 1 | Instalment 2 | Instalment 3 | Instalment 4 |
|---|---|---|---|
| $1,050 | $250 | $250 | $250 |
If you choose to pay equally over your 4 instalments, they would look like this:
| Instalment 1 | Instalment 2 | Instalment 3 | Instalment 4 |
|---|---|---|---|
| $450 | $450 | $450 | $450 |
To pay your land tax over 4 equal instalments:
- Complete the Payment of Land Tax form and select Pay over 4 instalments prior to the due date shown. You will need your ownership number and due date, which can be found on the top right corner of your Land Tax Assessment.
Once your request is processed you will receive a confirmation email including details of your revised instalment amounts and due dates.
If you require a longer payment plan, our Debt Management Services Team can assist you.
To start the process:
- Use the Payment of Land Tax form and select Request a longer payment plan.
You will need your ownership number and due date, which can be found on the top right corner of your Land Tax Assessment.
You will also need to provide details about:
- How much you can pay
- How often you can make payments
We may ask for additional supporting information. If your request is approved, you will receive a confirmation email with details of your revised payment plan and new due dates. Conditions may apply.
You can choose to make more frequent payments - such as weekly, fortnightly, or monthly - using the payment reference.
If you choose to make more frequent payments, please ensure the full amount of the instalment is paid by the instalment due date, or contact us for an extension.
Missed instalment payments or failure to make payment in full
If you do not pay the full amount by the due date on your Land Tax Assessment - or if you’ve chosen to pay by instalments and miss a payment - a Final Notice Reassessment of Land Tax will be issued for the total outstanding amount.
Penalty tax of 5% will be added and interest may also apply.
If payment is not made by the due date on the Final Notice Reassessment of Land Tax, a Land Tax Demand letter will be issued. At this stage, the penalty tax increases to 25%, and interest may again be added if applicable. The Land Tax Demand letter will outline the actions RevenueSA may take if the land tax remains unpaid.
If the debt remains outstanding, the matter will be referred to Debt Management Services, which may include pursuing payment and/or commencing legal action. Additional penalty tax, interest, and fees may be applied.
Ultimately, a property may be sold due to non-payment of land tax with the sale proceeds applied toward the amount outstanding and associated recovery costs.
Making alternative payment arrangements
If you are concerned about making a payment on time or expect to have difficulty paying, please contact us before the due date shown on your Land Tax Assessment to discuss alternative payment options that may better suit your circumstances.
Questions about your land tax assessment
If you have any questions about your land tax assessment or you think your land tax assessment is wrong :
- Use the Lodge a Land Tax Query form with RevenueSA.
- For My enquiry is about, select: Your Land Tax Assessment Notice.
- Select the enquiry type that best describes your situation.
- You may need to provide your ownership number, assessment number, or both. These can be found on your most recent Land Tax Assessment.
Disagreements about your site value
If you disagree with the valuation for the current financial year:
- You can lodge an objection with the Valuer-General.
- Objections must be lodged within 60 days of receiving the first notice from any rating authority for the financial year.
If you received your land tax assessment for any of the following financial years after 1 July 2025, and you disagree with the site valuation, you can send a request to RevenueSA for a review:
- 2020-21
- 2021-22
- 2022-23
- 2023-24
- 2024-25
You must send your request to RevenueSA within 60 days of receiving the first land tax assessment for the relevant financial year.
Find out more about lodging an objection or requesting a review of site value no longer in force.
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 |
|---|---|
| contactus@revenuesa.sa.gov.au | |
| phone | (08) 8372 7534 |
| fax | (08) 8207 2100 |
| post | RevenueSA Kaurna Country 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.