State Revenue WA imposes land tax based on the total unimproved value as determined by the Valuer-General on all land held by the same owners each year.

The assessment is based on your ownership of land at midnight 30 June of the previous assessment (financial) year. If you own more than one lot, your land holdings will be aggregated. That means the land valuations will be added together before the tax is calculated, and as land tax is a progressive tax, a bigger aggregated value results in a higher tax rate. If you own lots in a different capacity, these should be assessed separately.

The tax is assessed separately on any land you own solely, and opposed to any land you own with another person.  So if you own one house by yourself and one with your spouse, each should be assessed separately.  Your main residence is exempt.  If you hold land in trust for different persons (as trustee), tax is assessed separately on the land owned for each separate trust.

Sometimes when you own land personally and as trustee, these are inadvertently combined on one notice.  This is incorrect and may result in additional land tax being paid at a higher rate.

If your assessment includes land that is held by a trust, you should advise State Revenue in writing (an objection) to ensure your assessment is corrected.

To lodge an objection, it is advisable to provide proof of trust ownership, including the trust deed and Offer and Acceptance from the purchase of the land.  You can do this by letter to:

  • Commissioner of State Revenue
    GPO Box T1600
    Perth WA 6845

An objection against your assessment must:

  • be lodged within 60 days of the date of issue shown on your assessment notice
  • be in writing with OBJECTION clearly written at the top of the letter and
  • state fully and in detail the grounds of your objection.

Other related blogs:

How does WA land tax work?

Author: Stacey Walker