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About statutory land valuations in Queensland

How land valuations are used

Statutory land valuations are used to calculate 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 Local Government, Racing and Multicultural Affairs.

State land tax

The Office of State Revenue 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:

  1. What is considered when valuing land?
  2. How rural land is valued: unimproved value
  3. How non-rural land is valued: site value
  4. Understanding your valuation notice
  5. How land valuations are used
  6. Why your neighbour's valuation may be different to yours
  7. What to do if you disagree with your valuation
  8. Impact of floods and adverse events on valuations
  9. Privacy and use of information

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