Understanding objections

On receipt of your Notice of Valuation or land tax assessment, you may lodge an objection with the Valuer General if you believe your land value has been incorrectly assessed or that the information shown on your Notice of Valuation or land tax assessment contains factual errors. 

Only someone who has received a Notice of Valuation or land tax assessment may lodge an objection or authorise someone else to do it for them. 

The Valuer General cannot accept objections from a group petition. If you own more than one property, you must lodge an objection for each. If your property has multiple owners or lessees, you must tell each of them that you are lodging an objection. Before you object, we encourage you to review the information at on the Valuer General website, which may help you understand your land value. This includes: 

• comparative land values across NSW  
• trends, medians and typical land values property sales information  
• reports, policies and fact sheets 

These resources will help you decide if you have sufficient reasons to object. You may also call us on 1800 110 038 before lodging an objection.

Your notice of valuation

The Valuer General sends a Notice of Valuation when we provide councils new land values for rating. This happens at least every three years. 

Your Notice of Valuation shows your land value. It includes information that the valuer used to determine the value, such as property area, description, dimensions and zoning. 

You may object to the land value or property information on your current Notice of Valuation if you believe it has been incorrectly assessed or that it contains factual errors.

Your land tax assessment 

Revenue NSW sends registered land tax clients a land tax assessment each year. This includes unit owners in a strata scheme. 

Supporting information contained in the assessment notice schedule shows: 

• the land value used to calculate your land tax • 
• the taxable value of each property • 
• the average land value of each property over the past three years, where applicable. 

Revenue NSW uses this average to determine land tax. You may object to the individual land values on your assessment notice. If you do, you will need to tell us which land values you would like us to review. 

When Revenue NSW refer to the 2023 land value, they are referring to a land value as at 1 July 2022.