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Land tax reassessments, objections and appeals

The Office of State Revenue (OSR) calculates land tax using annual land valuations issued by the Department of Natural Resources, Mines and Energy (DNRME).

Reassessments

We will reassess your land tax liability, to increase or decrease it, when certain events occur, such as:

  • you become an Australian citizen or a permanent visa holder
  • you become a foreign individual and no longer reside in Australia
  • your company or trust becomes, or ceases to be, a foreign company
  • you apply for or stop being eligible for an exemption
  • your land records change from what is shown on your land tax assessment notice
  • the value of your land changes
  • an objection, appeal or review is successful.

Penalties and unpaid tax interest (UTI) may be applied to reassessments under the Taxation Administration Act 2001.

To request a reassessment:

Objections

You may lodge an objection to an assessment or reassessment if you feel an incorrect decision has been made. Objections must be lodged within 60 days.

You should only consider objecting after you have taken all other steps to resolve your concerns, such as:

  • making sure that you have applied for any reassessments by
    • telling OSR about any errors with your landholdings or values
    • submitting all relevant exemption forms
  • contacting DNRME if you believe the statutory land value of any parcel of land is too high—OSR cannot consider an objection on these grounds.

Find out more about the annual land valuations.

If a reassessment increases your liability, you can only object to the reason for the increase.

Find out more about lodging an objection with OSR.

Appeals and reviews

If you do not agree with the outcome of your objection, you can:

  • file a notice of appeal in the Supreme Court
  • apply in certain circumstances to the Queensland Civil and Administrative Tribunal (QCAT) for a review.

If you choose to appeal or apply for a review, you must do so within 60 days of receiving your objection decision.

Find out more about reviews of decisions.