If you are unsatisfied with a stamp duty, land tax, payroll tax assessment or decision on a First Home Owner Grant application you may lodge a written objection within 60 days of the date of the assessment or decision. Details of how objections are to be lodged can be found on the Revenue SA website at https://www.revenuesa.sa.gov.au/services-and-information/objections-and-appeals .
If you are unsuccessful in your objection to a tax assessment you can appeal to the Supreme Court. The time limit for lodging a Supreme Court application is within 60 days of the Treasurer’s decision.
If you are unsuccessful in your objection to a First Home Owner’s Grant application an appeal can be lodged with the South Australian Civil and Administrative Appeals Tribunal (SACAT) within 60 days of the Treasurer’s decision.
If you are not satisfied with a property valuation you can lodge an objection with the State Valuation Office. The objection must be in writing and an objection form is available from the sa.gov.au website at https://www.sa.gov.au/topics/property-and-land/buying-a-home-or-property/owning-a-property/objecting-to-a-property-valuation .
No fee is payable but the objection must be lodged within 60 days of the first rates notice being issued for the financial year. Any recent market evidence supporting the objection should be included in the application.
If the Valuer-General does not agree to change the valuation there are two options for having a valuation reviewed:
- by an independent valuer, or
- by the South Australian Civil and Administrative Tribunal (SACAT).
Independent valuation (‘review by valuer’)
If seeking an independent valuation there are procedures that must be observed for the valuation to be recognised under the Valuation of Land Act 1971 (SA). There is a required form to be lodged and a fee must be paid within 21 days of receipt of the Valuer-General’s decision. see https://www.sa.gov.au/topics/property-and-land/buying-a-home-or-property/owning-a-property/objecting-to-a-property-valuationfor relevant form and fee
The 21 day time frame cannot be extended so it is important to lodge the relevant form and pay the fee within this time.
The valuation will only be altered if the independent valuation is greater than 10% of the Valuer-General’s value. If the new value is adopted the application fee will be refunded.
The Valuer-General has the right to seek a review of this decision by application to the South Australian Civil and Adminitrative Tribunal (SACAT).
Review by the South Australian Civil and Adminstrative Tribunal (SACAT)
A review by SACAT is available in the following circumstances:
- if not satisfied with a valuation made by the Valuer-General, or
- if an independent valuation has been made and the decision has been made not to vary the valuation.
A time limit of 21 days applies for the lodgement of an application to the Tribunal and a review application form is available online at www.sacat.gov.au . An application fee applies.
The Tribunal has the power to reduce, maintain or increase the value of the property and the Valuer-General will be bound by this decision.
The content of the Law Handbook is made available as a public service for information purposes only and should not be relied upon as a substitute for legal advice. See Disclaimer for details. For free and confidential legal advice in South Australia call 1300 366 424.