Land Tax Advisory
Land tax advice for Victorian property owners. Orange Legal Group reviews assessments, applies for exemptions and advises on trust and absentee owner surcharges.
Frequently Asked Questions
- Who pays land tax in Victoria?
- Land tax is paid by the owner of taxable land in Victoria as at 31 December each year. It applies to investment properties, holiday homes, commercial properties and other non-exempt land above the threshold. Your primary place of residence is generally exempt.
- What is the land tax threshold in Victoria?
- The land tax threshold changes each year. Land tax is assessed on the total taxable value of all Victorian land you own above the threshold — not on individual properties. Contact us for the current year threshold.
- Is my primary place of residence exempt from land tax?
- Yes, in most cases. The principal place of residence exemption applies to the home you occupy as your main residence. The exemption does not apply to investment properties, vacant land or holiday homes.
- What is the trust land tax surcharge?
- Discretionary trusts owning residential land in Victoria are subject to an additional 0.5% land tax surcharge on top of the standard rate. This is designed to prevent trust structures from being used to minimise land tax.
- How do I object to a land tax assessment?
- You can lodge a formal objection with the State Revenue Office within 60 days of the assessment. The objection must set out the grounds — such as an incorrect valuation, a missed exemption or an error in the ownership details. We prepare and lodge objections on behalf of clients.