Lodging an objection
The Valuation of Land Act 1978 (the Act) makes provision for "any person liable to pay any rate or tax assessed in respect of land, who is dissatisfied with a valuation of such land made under the Act, may serve upon the Valuer-General or any rating or taxing authority a written objection to the valuation". The Act also extends the right of objection to the authorised representative of such a person.
Generally the statutory liability for the payment of a rate or tax falls to the owner. 'Owner' is defined in the various rating and taxing acts. As part of the decision process in considering whether to lodge an objection, where any doubt exists as to the person liable to pay the rate or tax, reference should be made to the specific Act under which the rate or tax has been issued. Only one objection in respect of any one valuation may be made during any one period of 12 months.
The objection must be lodged within 60 days after the issue of a rating or taxing notice (where the valuation is used as the basis for calculation of the rate or tax), or notification of the making of the valuation in the Government Gazette.
While the Valuer-General may, after considering the circumstances, accept objections outside this period, it is likely the matter will be treated as an informal query and review rights will be lost. A refusal by the Valuer-General to extend time to lodge an objection may be referred to the State Administrative Tribunal (SAT) by request through the Valuer-General.
Objections, which must be in writing, may be on the grounds that a valuation is not fair or is unjust, inequitable or incorrect, whether by itself or in comparison with other valuations in force.
Complaints or concerns about the amount of rates payable or the increase in rates or charges are not valid grounds for objection.
A valid objection will:
- Name the owner of the land, and if the objector is not the owner, state the objector's name and relationship to the owner, such as managing agent or company director. In these circumstances an authority to act for the owner may be required if not supplied with this objection form.
- Supply the full address of the property including street number and name, postal district and local government.
- State the type of valuation, Unimproved Value (UV) or Gross Rental Value (GRV) and the actual valuation to which the objection is made. NB: An objection cannot be made against the amount of rates or taxes payable.
- State fully and in detail reasons in support of the grounds of objection (reasons must be given – to state that a value is too high is not, by itself, grounds for objection).
Failure to comply with the foregoing requirements may render the objection invalid.
Note: The objection process is more efficient where you also supply the postal address for service of notices and a contact telephone number.
You are not liable for any fees when lodging an objection.
Where the Valuer-General decides to allow an objection, wholly or in part, you will be advised of any consequent amendment of valuation, and where the Valuer-General decides to disallow an objection, wholly or in part, you will also be advised of the time within which and the manner in which a review of the decision may be obtained.
If you are dissatisfied with the Valuer-General's decision you may, within 60 days of the advice of that decision, serve on the Valuer-General a notice in writing requiring that the decision is referred to the State Administrative Tribunal (SAT). You are not required to contact the SAT beyond advising the Valuer-General that you wish it to be referred.
Once the SAT receives the Valuer-General's referral the SAT will write to you confirming the matter and will also provide you with information regarding the conduct of the review process.
Delegation of authority
Valuers dealing with these matters have been delegated by the Valuer-General to do so under Section 8 of the Valuation of Land Act 1978.
Lodgement of an objection and the proceedings associated with any subsequent review does not alter the obligation to pay the full amount of any rate or tax, based on the valuation against which the objection has been lodged, by the date specified in the assessment notice.
If either the Valuer-General or the State Administrative Tribunal amends the valuation, the rating or taxing authority concerned must adjust or refund any overpayment or make a mutually acceptable arrangement with the owner.
The responsibility of the Valuer-General ends with the determination of values. The rate in the dollar imposed by a rating or taxing authority is the responsibility of that particular authority and is not subject in any way to the prior approval or otherwise of the Valuer-General.
Any of the above information may be clarified prior to lodging an objection by contacting the Property and Valuation Services Branch, which acts on behalf of the Valuer-General. Normal business hours are 8.30am to 5pm Monday to Friday.
The information on this page has been prepared as a general guide to the provisions of the Valuation of Land Act 1978. It is not intended to be a complete statement of the Law and must not be construed to waive or modify any legal obligation under the Act.