Frequently asked questions
The Department of Environment and Resource Management (DERM) provides unimproved land values for properties in Queensland.
Land valuations will not be issued in 2009 following a decision not to revalue 17 local government areas previously nominated.
It was decided to not issue the valuations in 2009 because of the current global financial crisis and extreme weather conditions impacting on Queensland landholders.
- What is the unimproved value of the land?
- Are all local governments valued each year?
- What valuation will be used in 2009?
- What happens if land is subdivided?
- What happens if I change my mailing address?
- Who should I contact about rates?
- Who should I contact about land tax?
- Valuation sequence
What is the unimproved value of the land?
Unimproved value is the amount your land could be expected to sell for in its natural state. This is without improvements such as houses, structures, fences, piping and levelling but takes into account local amenities such as shops, public transport and schools.
The value also has regard to the present use of the land, its designation under a planning scheme and its highest and best use.
Are all local governments valued each year?
DERM’s chief executive may decide not to undertake an annual valuation of a local government area after considering:
- a market survey report in a particular local government area
- the result of consultation with local government and local industry groups
- the impact on valuations used for land tax or rental purposes
- the length of time since a valuation was carried out
- the relativity of valuations in an area compared with those in adjacent local government areas
- the valuation program over the next five years.
A valuation must be made within five years of the date of the existing valuation unless there are unusual circumstances. Where a local government is not valued in a given year the existing valuations remain current.
The chief executive is not required to make an annual valuation (PDF, 112K)* of an area where it is considered impossible because of unusual circumstances.
What valuation will be used in 2009?
The last valuation which was issued for a property will continue to have force and effect from 30 June 2009. This valuation will continue to be used until a new valuation is carried out.
What happens if land is subdivided?
DERM will issue an amended valuation (PDF, 128K)* to reflect the changed situation. This will be used by a local government for rating purposes from the date of the change. An amended valuation may also be used for State land rental, and Office of State Revenue (OSR) purposes.
What happens if I change my mailing address?
If your mailing address has changed, or any other details on your notice are incorrect, please complete the Amendment to landowner details form and post it to your local departmental business centre.
To change your address on your rates notice please contact your local government office.
How do I object to my valuation?
If you disagree with your amended New Valuation—and can provide evidence that it is incorrect—you may lodge an objection within 45 days after the date of issue of the valuation notice. To lodge an objection:
- complete a Notice of Objection (Form 58)
- use a separate form for each new valuation
- return the form—via email or post to the address shown on the valuation notice.
You will be issued with a written decision as soon as possible.
DERM has developed a Landowners’ guide to land valuation objections to assist landowners understand the valuation objection process.
Who should I contact about rates?
Each local government is responsible for setting the actual dollar that is used to determine the level of rates. Requests for additional information on the rating process should be addressed to the relevant local government.
Who should I contact about land tax?
The OSR is responsible for land tax. All enquiries should be made via the OSR website or by calling 1300 300 734.
Valuation sequence
| Event | Process | Timeframe |
|---|---|---|
| Date of valuation | Date set for assessing all valuations carried out in a particular year | |
| Date of issue | Date displayed on valuation notice | |
| Date of effect | Date new valuations come into force for local government rating, the levying of land tax or assessment of State land rental | |
| Valuation notice | Landowners are advised by post of the valuation amount to be used for rating, land tax or State land rental purposes | |
| Owner’s right of objection | Objection lodged with DERM | Within 45 days after the date of issue of the notice |
| Objection conference | Provided by DERM when considered necessary | As soon as possible after the objection period |
| Decision on objection | Decision made by delegate of the chief executive and posted to owner | Posted to landowners generally as soon as possible. However complex matters may require extensive investigation and additional time |
| Appeal to the Land Court | Lodged with registrar of the Land Court Copy to DERM | Must be lodged with Land Court within 42 days of the date on the letter advising of the objection decision. Copy to DERM within 7 days of appeal being lodged in the court |
| Preliminary conference (Land Court) | Intention to review the matter leading to a possible settlement | At request of landowner or DERM |
| Expert evidence | All expert written evidence provided to other party | 21 days before the date of hearing |
| Land Court hearing | Formal appeal mechanism | Determined by court roster |
| Land Appeal Court | Further appeal mechanism | Determined by court roster |
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Last updated: 25 September 2009