Basis of Objection
You can object to the Annual Value (AV) and/ or its effective date. You should not be objecting to the property tax rates as they are fixed according to the occupancy status of the property (owner-occupied or non-owner-occupied).
Filing an Objection
To file an objection, you can use our 'Object to Annual Value' digital service.
In your objection, you need to state your desired AV, effective date and the grounds of your objection, including any evidence to support your desired AV.
The following are not valid grounds for objections:
- Tax rates are too high.
- There is no rental income as property is owner-occupied .
- Financial hardship.
Deadline for Filing Objections
You may object to the proposed AV and/or effective date of assessment within 30 days from the date of the Valuation Notice informing you of the AV of your property.
You may also object to the AV of your property as shown in the Valuation List (VL) at any time in the year even if you do not receive a Valuation Notice. The VL contains the AVs of all properties. Objections to the AVs in the VL have to be made by 31 Dec of the year of the VL.
To check the current AV of your property, you can use our 'View Property Dashboard' digital service.
Checking Status of Objection
To check the status, you can use our 'Object to Annual Value' digital service.
Filing an Appeal
You can appeal to the Valuation Review Board within 30 days of the notice of our decision to disallow or partially allow the objection.
In your Notice of Appeal, you would have to state the grounds of your appeal and indicate whether you are represented by any agent.
A fee of $50 is payable for residential properties taxed at owner-occupier tax rates, and $200 for any other types of properties.
Property tax is payable even if you have filed an objection/appeal.
You have disallowed my objection to the AV. Can I appeal?
Yes. You can appeal to the Valuation Review Board (VRB) within 30 days of the notice on the outcome of your objection. You need to pay the following appeal fees to VRB:
- $50 for residential property taxed at owner-occupier tax rates
- $200 for any other property
In your appeal, you should state the grounds of your appeal and indicate whether you are represented by any agent.
Do I need to pay property tax if my objection/appeal is outstanding?
Yes. Property Tax is payable even if your objection/appeal is outstanding.