What we found

Due to another successful land tax objection along the same road last year, we identified this site as having an unreasonably high assessed land value in 2024. Being 2026, it was the last year to object to the 2024 assessment (given the 3-year rolling average).

We couldn't find the land tax payer's details, so we reached out to our network seeking an introduction. An agent in our network knew the land tax payer and provided an introduction, resulting in an engagement.

We found out our client had a failed land tax objection in 2024. Typically, future objections to the assessed land value for the same year aren't permitted, but given our knowledge of the relevant sales comparables and our understanding of the Valuation of Land Act 1916, we were able to referance a rarely used part of the Act (Section 35AA). This allows for a re-objection if the Valuer-General is satisfied there are special reasons to permit one. We highlighted that one of the critical benchmark sales considered by the Valuer-General had't been appropriately analysed.

The Valuer-General was satisified there were special reasons to permit our re-objection.