The Land Valuation Act 2010 requires that the Valuer-General undertake an annual valuation of all land in a local government area except in unusual circumstances or after consideration of:

  • A market survey report for the local government area which reviews sales of land and the probable impact of the sales on the value of the land since the last annual valuation
  • The results of consultation with the local government for the area and appropriate local and industry groups

After considering the statutory criteria, the Valuer-General decides which local government areas in Queensland will receive updated valuations. For those that do not receive a new annual valuation, the previous valuation remains in place until the next valuation is issued.

Whilst land valuations are a factor in determining rates charged to residents, they are not the only consideration by local government in determining charges to residents.  The following information (in italics) from the Minister for Local Government’s Office helps explain how rates are determined and the role of both local council and state government.

Autonomy and independence of councils to set rates and charges according to local needs and their communities’ expectations is fundamental to the Queensland local government system. It is the Government’s policy to not intervene in those decisions.

Local governments in Queensland have broad powers to collect sufficient revenue to deliver infrastructure, goods, services and facilities to their communities.

Local governments start by determining how much revenue is needed to meet its expenditure needs for the upcoming financial year.

Local governments then adopt the ‘rate in the dollar’ that will allow it to raise sufficient rating revenue to meet these expenditure costs (noting local governments also receive revenue from other sources such as grants). This is done at the council’s annual budget meeting.

The rate in the dollar is then multiplied by the statutory land valuation to determine the quantum of rates to be levied on each property. The statutory land valuation does not determine the amount of rates charged but rather the rate in the dollar determined by the council. The statutory land valuations are used in calculating rates so that the owners of more valuable land pay more rates than those with less valuable land.

In addition, local governments have a broad range of rating concession and remission powers including rate capping, hardship concessions, valuation averaging and deferred payment arrangements to assist in minimising the impacts of rate risers on property owners.

Expenditure costs of local governments can include staffing costs, local infrastructure projects and maintenance, and more. Each individual Council can respond in more detail regarding their rate charges.

Rates (Local Government)

There are many avenues for residents to take if they are unhappy with Council decisions, but as always, we would first encourage discussing this with Council staff or your elected Councillors. You can find the Councillor contact list at www.noosa.qld.gov.au/about-council/councillors-meetings/mayor-and-councillors  We also have further information regarding the oversight of local government at www.sandybolton.com/oversight-of-local-government

Land Valuations (State Government)

For those who disagree with the Valuer-General’s decision regarding their property, information on how to lodge an objection, within 60 days of the date of issue of your valuation notice, is available at www.qld.gov.au/environment/land/title/valuation/objections/lodge-objections/process

Should you require further information or assistance regarding land valuations or land tax, please email our office via noosa@parliament.qld.gov.au

For further direct advocacy regarding land valuations can be directed to the Minister for Resources via resources@ministerial.qld.gov.au or regarding local government rates processes to the Minister for Local Government via deputy.premier@ministerial.qld.gov.au

Land Tax (State Government)

As properties raise in value, they may trigger land tax requirements for the first time. To find out more about land tax in QLD, please visit www.qld.gov.au/environment/land/tax

Our office has posted the Land Tax Exemption Process, as well current advocacy efforts on this, at www.sandybolton.com/land-tax-exemptions-march-2023. A common exemption is if a property is your ‘Home’ rather than an investment property.

Further direct advocacy regarding land tax can be directed to the QLD Treasurer via treasurer@ministerial.qld.gov.au and please copy our office into any response you receive.