Who will receive a land tax assessment?

Land tax is an annual state tax that is based on the total taxable site value of the land you own as at midnight on 30 June each year.

Not everyone who owns property will receive a land tax assessment. You will only receive a land tax assessment if the total taxable site value in an ownership exceeds the land tax threshold and land tax is payable.

If the only property you own is your principal place of residence and it has a principal place of residence exemption, you will generally not receive a land tax assessment.

Receiving and paying your land tax assessment

Land tax assessments are issued progressively, so you may receive your assessment sooner or later than other property owners. If you own land under different ownerships, each ownership is assessed separately, and assessments may arrive at different times.

Land tax can be paid in full or by quarterly instalments. Payment options include BPAY and card payments, payment at participating Service SA or Australia Post locations, and payment by mail.

If you have signed up for email billing, please check your inbox, junk and spam folders for your land tax assessment.

Keep your contact details up to date or change your billing preferences

• Use our Billing Address Update form to update your contact details or switch to email delivery for future land tax assessments.

Do you hold land on trust?

You need to tell RevenueSA about new trusts or changes to trusts.

• Use our Trust Notification Advice form to notify RevenueSA within one month if:
  • you acquire any land on trust
  • there is a change to land ownership or trust structure (including when a trust is wound up).
  • there is a change in beneficial interests or unit holdings
  • there is a change related to a deceased estate or exemption from land tax.

Learn more about your land tax assessment

We have a range of resources to help you understand and manage your land tax:

• Learn how to read and understand your assessment.
• Make a payment online or explore payment options, including requesting additional time to pay.
• Find out whether you are eligible for any exemptions, waivers or relief.
• Find out more about land held on trust.

The information in this article is correct at the time of publication. Legislation and other details may change without notice.

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