About land valuations in Queensland
How land valuations are used
Statutory land valuations are used to inform calculation of council rates, state land tax and state land rental (for leasehold land), where applicable.
Council rates
Local governments use statutory land valuations as a basis to calculate rates. However, valuations are just one of many factors taken into account when councils are framing their annual budgets and determining rates. It is not unusual for rates to change even though statutory land values have not changed. For more information on rates, contact your local council or the Department of State Development, Infrastructure, Local Government and Planning.
State land tax
Queensland Revenue Office uses statutory land valuations to calculate state land tax. Land tax may be payable if the total taxable value of your landholdings in Queensland on 30 June exceeds the threshold.
Find out more about land tax, including thresholds and exemptions.
State land rental
Statutory land valuations are used to calculate state land rental for leasehold land.
In this guide:
- What is considered when valuing land?
- How rural land is valued: unimproved value
- How non-rural land is valued: site value
- Understanding your valuation notice
- How land valuations are used
- Why your neighbour's valuation may be different from yours
- What to do if you disagree with your valuation
- Impact of adverse natural events on valuations
- Privacy and use of information