{"id":"valuation-of-land-act-1963","name":"Valuation of Land Act 1963","slug":"valuation-of-land-act-1963","collection":"act","jurisdiction":"nt","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":30622,"registerId":"nt-valuation-of-land-act-1963-current","compilationNumber":null,"startDate":"2026-04-01","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Valuation of Land Act 1963","content":"NORTHERN TERRITORY OF AUSTRALIA\nVALUATION OF LAND ACT 1963\nAs in force at 13 September 2025\nTable of provisions\nPart 1 Preliminary matters\n1 Short title ......................................................................................... 1\n2 Commencement .............................................................................. 1\n4 Definitions ........................................................................................ 1\nPart 2 Administration\n5 Valuer-General ................................................................................ 3\n6 Judicial notice of signature of Valuer-General ................................. 3\n7 Delegation ....................................................................................... 3\n7A Valuation bodies and valuation qualifications .................................. 4\n7B Approved forms ............................................................................... 4\nPart 4 Valuations and valuation rolls\n8 Improved capital value ..................................................................... 4\n8A Annual value .................................................................................... 4\n8B Improved capital value of unit .......................................................... 5\n8C Unimproved capital value of unit...................................................... 5\n8D Annual value of unit ......................................................................... 6\n9 Unimproved capital value ................................................................ 6\n10 Valuations of unimproved capital value of ratable land .................... 7\n10A Rating authority may request valuation ........................................... 8\n10B Section 10 no longer to apply where valuation made under\nsection 10A ...................................................................................... 9\n10C Heritage land ................................................................................... 9\n11 Other valuations ............................................................................ 10\n12 Value of certain improvements ...................................................... 11\n13 Effect of valuation .......................................................................... 11\n14 Land to be included in the one valuation ....................................... 12\n14A Determination of limits of land ....................................................... 12\n15 Valuation rolls ................................................................................ 12\n15A Error in valuation roll...................................................................... 13\n16 Notice of valuations ....................................................................... 14\n17 Validity of valuation not affected by failure to give notice .............. 14\n17A Cost of valuations .......................................................................... 14\nPart 5 Objections to valuations\n18 Objection to valuations .................................................................. 14\n\nValuation of Land Act 1963 ii\n19 Prescribed grounds of objection .................................................... 15\n20 Decision of Valuer-General on objection ....................................... 15\nPart 6 Review of valuations\n20A Review by NTCAT ......................................................................... 15\nPart 7 Land and Valuation Review Tribunal\n21 Establishment of Land and Valuation Review Tribunal.................. 16\n22 Registries of Tribunal..................................................................... 16\n23 Officers of Tribunal ........................................................................ 16\n24 Sittings of the Tribunal ................................................................... 17\n27 Procedure before Tribunal ............................................................. 17\n28 Representation before Tribunal ..................................................... 17\n29 Decisions of Tribunal ..................................................................... 17\n30 Certificate as to costs .................................................................... 18\n31 Decision of Tribunal not to be challenged ...................................... 18\nPart 8 Miscellaneous matters\n40 Certified copies of entries in valuation roll ..................................... 18\n40A Keeping and public inspection of valuation rolls ............................ 18\n41 Valuer-General to have access to buildings, documents, &c. ........ 19\n42 Powers of Valuer-General ............................................................. 19\n43 Notice of change of ownership ...................................................... 20\n44 Service of notices, &c. ................................................................... 20\n45 Change of ownership of land ......................................................... 20\n47 Regulations.................................................................................... 21\nPart 9 Transitional matters for Lands, Planning\nand Environment Legislation Amendment\nAct 2025\n48 Decisions reviewable under Part VA or VI ..................................... 21\nENDNOTES\n\nNORTHERN TERRITORY OF AUSTRALIA\n____________________\nAs in force at 13 September 2025\n____________________\nVALUATION OF LAND ACT\nAn Act relating to the valuation of land\nPart 1 Preliminary matters\n1 Short title\nThis Act may be cited as the Valuation of Land Act 1963.\n2 Commencement\nThis Act shall come into operation on a date to be fixed by the\nAdministrator by notice published in the Gazette.\n4 Definitions\nIn this Act:\napproved form means a form approved under section 7B.\ngross annual rental means the fair rental that a property may be\nexpected to be let at from year to year less statutory outgoings.\nimprovements, in relation to land, means improvements on or\nappertaining to the land, whether visible or invisible and whether\nmade or acquired by the owner or a predecessor in title of the\nowner, and includes any destruction of suckers and seedlings that\nis incidental to the destruction of other vegetable growths and of\nanimal pests on the land to the extent only to which the destruction\nretains its effectiveness, but does not include the destruction by a\nperson of any vegetable growths or animal pests that are allowed to\nestablish themselves on the land during his ownership except to the\nextent, if any, to which that destruction consists wholly or partly of\nthe further destruction of any vegetable growths or animal pests\nwhich, after having apparently been destroyed, are again allowed to\nestablish themselves on the land.\nland includes a unit.\nlease includes a licence to occupy, or a tenancy of, land.\n\nPart 1 Preliminary matters\nValuation of Land Act 1963 2\nlessee means a person to whom a lease of land has been granted,\nand includes a person to whom a lease passes by transfer,\ndevolution or operation of law.\nowner means, in relation to land that is subject to a lease from the\nCrown, the lessee of the lease, and includes a person who has\nobtained a right to be granted such a lease.\nparcel of land means an area of land that is separately held by any\nowner.\nprescribed improvements, in relation to any lands, means\nimprovements on or appertaining to the land that are of a kind\nreferred to in section 12.\nratable means, in relation to land, liable under a law of the Territory\nto have rates imposed in respect of the land.\nrating authority means a local government council, and includes\nany other body or authority that is entitled to impose rates in\nrespect of land under a law of the Territory.\nsite improvements, in relation to any land, means improvements\non the land that consists of:\n(a) the reclamation of any part of the land by draining or filling and\nthe erection of retaining walls, and the carrying out of other\nworks, for the purposes of reclamation; or\n(b) the excavation, grading or levelling of any part of the land\notherwise than for the purpose of irrigation or conservation.\nstatutory outgoings means, in relation to land, any rates imposed\nby a rating authority and any water, sewerage and other rates and\ntaxes applying to the land during the 12 month period immediately\npreceding a determination of the annual value of the land.\nthe Tribunal means the Land and Valuation Review Tribunal\nestablished by this Act.\nunit means:\n(a) a unit, as defined in section 4(1) of the Unit Titles Act 1975; or\n(b) a unit of a scheme, as defined in section 37 of the Unit Title\nSchemes Act 2009.\nvaluation body means a professional association or institute of\nland valuers determined under section 7A(1).\n\nPart 2 Administration\nValuation of Land Act 1963 3\nvaluation qualification means a qualification determined under\nsection 7A(2).\nvaluation roll means a valuation roll prepared and maintained\nunder section 15.\nvaluer means a person who:\n(a) is a member of a valuation body; or\n(b) possesses a valuation qualification.\nValuer-General means the Valuer-General for the Territory\nappointed under section 5.\nNote for section 4\nThe Interpretation Act 1978 contains definitions and other provisions that may be\nrelevant to this Act.\nPart 2 Administration\n5 Valuer-General\n(1) For the purposes of this Act, there shall be a Valuer-General for the\nTerritory who shall be appointed by the Minister.\n(2) A person shall not be appointed to be the Valuer-General unless he\nis a valuer.\n6 Judicial notice of signature of Valuer-General\nAll courts and persons acting judicially shall take judicial notice of a\nmark purporting to be the signature of the Valuer-General or a\nfacsimile of his signature affixed to a document, and, in the case of\na facsimile of his signature, shall presume that it was affixed by\nproper authority of the Valuer-General.\n7 Delegation\n(1) The Valuer-General may, by instrument in writing, delegate to a\nvaluer all or any of his powers and duties under this Act (except this\npower of delegation) in relation to a matter or class of matters, or to\na particular place, or generally.\n(2) A power or duty so delegated may be exercised or performed by\nthe delegate in accordance with the instrument of delegation.\n\nPart 4 Valuations and valuation rolls\nValuation of Land Act 1963 4\n(3) A delegation under this section is revocable at will and does not\nprevent the exercise of a power, or the performance of a duty, by\nthe Valuer-General.\n7A Valuation bodies and valuation qualifications\n(1) The Minister may determine a professional association or institute\nof land valuers to be a valuation body.\n(2) The Minister may determine a professional qualification in land\nvaluation to be a valuation qualification.\n7B Approved forms\nThe Valuer-General may approve forms for this Act.\nPart 4 Valuations and valuation rolls\n8 Improved capital value\n(1) For the purposes of this Act, the improved capital value of land\n(other than a unit) is the sum which the fee simple of the land might\nbe expected to realize if offered for sale on such reasonable terms\nand conditions as a seller in good faith would require.\n(2) In determining the improved capital value of land under\nsubsection (1) which are premises occupied for trade, business or\nmanufacturing purposes, such value shall not include the value of\nplant, machines, tools or other appliances which are not fixed to the\npremises or which are only so fixed that they may be removed\nwithout causing structural damage to the premises.\n8A Annual value\n(1) For the purposes of this Act, the annual value of land (other than a\nunit) is:\n(a) the gross annual rental of the property; or\n(b) 5% of the improved capital value of the land,\nwhichever is the greater.\n(2) In determining the annual value of land under subsection (1) which\nare premises occupied for trade, business or manufacturing\npurposes, such value shall not include the value of plant, machines,\ntools or other appliances which are not fixed to the premises or\nwhich are only so fixed that they may be removed without causing\nstructural damage to the premises.\n\nPart 4 Valuations and valuation rolls\nValuation of Land Act 1963 5\n(3) In determining the annual value of land under subsection (1) it shall\nbe assumed that the land with the improvements, if any thereon, is\nnot subject to a determination in relation to rent under section 43 of\nthe Residential Tenancies Act 1999.\n8B Improved capital value of unit\n(1) For the purposes of this Act, the improved capital value of a unit is\nthe sum which the fee simple of the unit might be expected to\nrealize if offered for sale on such reasonable terms and conditions\nas a seller in good faith would require.\n(2) In determining the improved capital value of a unit under subsection\n(1) which are premises occupied for trade, business or\nmanufacturing purposes, such value shall not include the value of\nplant, machines, tools or other appliances which are not fixed to the\npremises or which are only so fixed that they may be removed\nwithout causing structural damage to the premises.\n8C Unimproved capital value of unit\n(1) For the purposes of this Act, the unimproved capital value of a unit\nis the sum which the fee simple of the unit might be expected to\nrealize if offered for sale on such reasonable terms and conditions\nas a seller in good faith would require assuming that:\n(a) the improvements, if any, which form the walls, floors and\nceilings containing the unit and made or acquired by the\nowner or his predecessor in title had not been made, provided\nthat where the unit is wholly or partly in an excavation it shall\nbe assumed that the excavation of the unit had been made;\n(b) means of access to the unit may be used, and may continue\nto be used, as they were being used, or could be used, on the\ndate to which the valuation relates; and\n(c) lands outside the unit, including land of which the unit forms\npart, are in the state and condition existing at the date to\nwhich the valuation relates, and, in particular, without limiting\nthe generality of this assumption, that where the unit consists\npartly of a building, structure or work or is portion of a building,\nstructure or work, such building, structure or work, to the\nextent that it is outside the unit, had been made.\n(2) In determining the unimproved capital value of a unit under\nsubsection (1) it shall be assumed that:\n(a) the unit may be used, or may continue to be used, for any\npurpose for which it was being used, or for which it could be\nused at the date to which the valuation relates; and\n\nPart 4 Valuations and valuation rolls\nValuation of Land Act 1963 6\n(b) such improvements may be continued or made in the unit as\nmay be required in order to enable the unit to continue to be\nso used,\nbut nothing in this subsection prevents regard being had, in\ndetermining that value, to other purposes for which the unit may be\nused on the assumptions set forth in subsection (1).\n8D Annual value of unit\n(1) The annual value of a unit is:\n(a) the gross annual rental of the unit; or\n(b) 5% of the improved capital value of the unit,\nwhichever is the greater.\n(2) In determining the annual value of a unit under subsection (1) which\nare premises occupied for trade, business or manufacturing\npurposes, such value shall not include the value of plant, machines,\ntools or other appliances which are not fixed to the premises or\nwhich are only so fixed that they may be removed without causing\nstructural damage to the premises.\n(3) In determining the annual value of a unit under subsection (1) it\nshall be assumed that the unit with the improvements, if any\ntherein, is not subject to a determination in relation to rent under\nsection 43 of the Residential Tenancies Act 1999.\n9 Unimproved capital value\n(1) For the purposes of this Act, the unimproved capital value of land\n(other than a unit) is:\n(a) the capital sum which the fee simple of the land might be\nexpected to realize if offered for sale on such reasonable\nterms and conditions as a seller in good faith would require,\nassuming that any improvements, other than site\nimprovements, on or appertaining to the land had not been\nmade; or\n(b) the sum which would be obtained by deducting the value of\nany improvements, other than site improvements on or\nappertaining to the land, from the improved capital value of the\nland,\nwhichever is the greater.\n\nPart 4 Valuations and valuation rolls\nValuation of Land Act 1963 7\n(2) Notwithstanding anything in subsection (1), in determining the\nunimproved capital value of any land under that subsection it shall\nbe assumed that:\n(a) the land may be used or continued to be used for any purpose\nfor which it was being used or could be used at the date to\nwhich the valuation relates; and\n(b) such improvements on or appertaining to the land are made or\ncontinued as are necessary to enable the land to be or\ncontinue to be so used,\nbut nothing in this subsection prevents regard being had in\ndetermining that value to any other purpose for which the land may\nbe used on the assumption that the improvements, other than site\nimprovements, on or appertaining to the land had not been made.\n(3) For the purposes of this section, the value of improvements on or\nappertaining to land is the added value which the improvements,\nother than site improvements, give to the land, irrespective of the\ncost of the improvements, including in such added value the value\nof any licence in force under the Liquor Act 2019, the value of which\nhas been included in the improved capital value of the land.\n10 Valuations of unimproved capital value of ratable land\n(1) The Valuer-General shall, before the expiration of the period of\n3 years after the date of commencement of the Valuation of Land\nAct 1973, cause a valuation to be made of the unimproved capital\nvalue of all ratable land.\n(2) Where, after the Valuer-General has made a valuation of the\nunimproved capital value of any land in pursuance of this section\n(including this subsection):\n(a) the land is subdivided;\n(b) a change is made in the boundaries of the land; or\n(c) a change occurs in the purpose for which the land may be\nused or continued to be used,\nthe Valuer-General shall, as soon as practicable, cause a further\nvaluation of the unimproved capital value of that land to be made.\n(3) The Valuer-General shall cause a further valuation of the\nunimproved capital value of all land that is then ratable to be made\nbefore the expiration of the period of 3 years after the making of\neach valuation of ratable land under subsection (1) or under this\nsubsection.\n\nPart 4 Valuations and valuation rolls\nValuation of Land Act 1963 8\n(4) A valuation of the unimproved capital value of any land made in\npursuance of subsection (1) or (3) shall determine that value as at\nthe date on which the valuation is made.\n(5) A valuation of the unimproved capital value of any land made under\nsubsection (2) shall be the valuation as at the date on which the last\nvaluation of the unimproved capital value of that land was made\nunder subsection (1) or (3).\n10A Rating authority may request valuation\n(1) A rating authority may, by notice in writing to the Valuer-General,\nrequest a valuation of the following to be made in relation to land or\npart of land to which the authority is entitled to impose rates:\n(a) the improved capital value;\n(b) the annual value;\n(c) the unimproved capital value.\n(2) A notice under subsection (1) must specify:\n(a) the value to be determined; and\n(b) the ratable land in respect of which the valuation is required.\n(3) The Valuer-General on receiving a notice under subsection (1) may\ncause a valuation to be made of the land specified in the notice.\n(4) Where, after the Valuer-General has made a valuation of land in\npursuance of this section (including this subsection):\n(a) the land is subdivided;\n(b) a change is made in the boundaries of the land; or\n(c) a change occurs in:\n(i) the purpose for which the land may be used or be\ncontinued to be used; or\n(ii) an improvement on the land,\nthe Valuer-General must, as soon as practicable, cause a further\nvaluation of the land to be made.\n(5) A valuation under subsection (4) must be made of the improved\ncapital value, the annual value or the unimproved capital value\nwhichever was determined in the previous valuation of the land.\n\nPart 4 Valuations and valuation rolls\nValuation of Land Act 1963 9\n(6) The Valuer-General must cause to be made a further valuation of\nland which is then ratable before the expiration of the period of\n3 years after the making of each valuation under subsection (3) or\nunder this subsection.\n(7) A valuation made under subsection (3) or (6) must determine the\nvalue as at the date on which the valuation is made.\n(8) A valuation made under subsection (4) must be the valuation as at\nthe date on which the last valuation was made under subsection (3)\nor (6).\n10B Section 10 no longer to apply where valuation made under\nsection 10A\nWhere the Valuer-General under section 10A(3) causes a valuation\nto be made of land and the land is land to which section 10 applies\nthat section shall be deemed on and from the date of the valuation\nno longer to apply to or in relation to the land and all valuations of\nthe land on and from that date shall be made in accordance with\nsection 10A.\n10C Heritage land\n(1) The owner of land that is or contains a heritage place is entitled to\nthe benefit of this section in respect of the valuation of that land.\n(2) Where the Valuer-General is satisfied that a person is entitled to the\nbenefit of this section, he may, and shall at the request of that\nperson, value the land:\n(a) taking into account the fact that the land is or contains a\nheritage place; and\n(b) disregarding any potential use of the land that is inconsistent\nwith the preservation of the value of the land or the relevant\npart of the land as a heritage place,\nand any such valuation shall operate for the purposes of any rating\nor taxing Act on the basis of the valuation of the Valuer-General.\n(3) Where, after the Valuer-General has caused a valuation of land to\nbe made under section 10 or 10A, he causes a valuation of the land\nto be made under subsection (2), the valuation shall:\n(a) be made of the improved capital value, the annual value or the\nunimproved capital value whichever was determined in the\nprevious valuation of the land; and\n\nPart 4 Valuations and valuation rolls\nValuation of Land Act 1963 10\n(b) be the valuation as at the date on which the previous valuation\nwas made.\n(3A) Where the Valuer-General causes a valuation to be made of land\nunder section 10 or 10A and the Valuer-General is satisfied that the\nowner of the land is entitled to the benefit of this section, the\nvaluation of the land shall be made:\n(a) taking into account the fact that the land is or contains a\nheritage place; and\n(b) disregarding any potential use of the land that is inconsistent\nwith the preservation of the value of the land or the relevant\npart of the land as a heritage place,\nand any such valuation shall operate for the purposes of any rating\nor taxing Act on the basis of the valuation of the Valuer-General.\n(4) Where the Valuer-General makes a valuation under subsection (2),\nhe shall inform the owner of the land, in writing, of the valuation and\nof the owner's obligations under subsection (6).\n(5) If at the time a liability to pay a rate, tax or impost on land arises the\nland is owned by a person who subsequently establishes an\nentitlement to the benefit of this section, neither the validity nor the\nextent of the liability is affected by this section.\n(6) Where land has been valued under this section and the land\nceases to be a heritage place, the owner shall within 28 days inform\nthe Valuer-General accordingly and shall furnish such further\ninformation, if any, as the Valuer-General requires.\nMaximum penalty: 15 penalty units.\n(7) In this section:\nheritage place, see section 4 of the Heritage Act 2011.\nrating or taxing Act means an Act under which a rate, tax or\nimpost is levied or imposed on land.\n11 Other valuations\n(1) Subject to this Act, the Valuer-General shall cause such valuations\nof or in relation to land in the Territory to be made:\n(a) as are required by the Territory, an authority of the Territory,\nthe Minister, a rating authority or any other public authority or\nlocal government council; or\n\nPart 4 Valuations and valuation rolls\nValuation of Land Act 1963 11\n(b) as are required by or under any law (other than this Act) in\nforce in the Territory,\nand may make such other valuations of or in relation to land in the\nTerritory as he thinks fit.\n(2) A valuation made in pursuance of this section may determine a\nvalue as at a date earlier than the date on which the valuation was\nmade.\n12 Value of certain improvements\n(1) Where the Valuer-General makes a valuation of the unimproved\ncapital value of any land, he shall also make a valuation of:\n(a) any site improvements on the land; and\n(b) any improvements that, although not made on the land, have\nbeen made for the purpose of draining the land or protecting\nthe land from inundation,\nbeing improvements made within the immediately preceding period\nof 15 years by the person who is the owner of the land at the date\non which the valuation was made.\n(2) The Valuer-General shall not value any improvements under\nsubsection (1) at an amount exceeding the cost of making those\nimprovements at the date on which the valuation was made.\n13 Effect of valuation\n(1) Where, for the purpose of any law in force in the Territory, it is\nnecessary to ascertain the unimproved capital value, the improved\ncapital value or the annual value as at a specified time of any land:\n(a) if the Valuer-General has made a valuation of the unimproved\ncapital value, the improved capital value or the annual value of\nthat land as at that time – the value determined by that\nvaluation; or\n(b) if the Valuer-General has not made such a valuation as at that\ntime but has made a valuation of the unimproved capital\nvalue, the improved capital value or the annual value of that\nland as at an earlier time – the value determined by the last\nsuch valuation,\nshall, subject to subsection (2), be deemed for the purpose of that\nlaw, unless the contrary intention appears in that law, to have been\nthe unimproved capital value, the improved capital value or the\nannual value of that land at that first-mentioned time.\n\nPart 4 Valuations and valuation rolls\nValuation of Land Act 1963 12\n(2) An amount that is deemed by subsection (1) to be the unimproved\ncapital value of any land at any time shall be deemed to be reduced\nby the value of the prescribed improvements on or appertaining to\nthat land, as determined by the Valuer-General in the valuation\nmade by him at the same time as he made the valuation of the\nunimproved capital value of that land.\n14 Land to be included in the one valuation\n(1) Subject to this section, the Valuer-General shall make a separate\nvaluation of every parcel of ratable land.\n(2) Where several parcels of adjoining land of the same tenure are\nowned by the same person and:\n(a) no part of those parcels of land is leased by the owner to any\nperson; or\n(b) all the parcels of land are leased by the owner to the same\nperson,\nthe Valuer-General may include all the parcels of land in the one\nvaluation.\n(3) Subsection (2) does not apply to or in relation to a parcel of land\nthat is capable of separate ownership and on which there is erected\na building that is adapted to separate occupation.\n(4) For the purposes of this section, parcels of land that are separated\nby a public road shall not be deemed to adjoin one another.\n14A Determination of limits of land\nIf any doubt arises as to the limits, for the purpose of making a\nvaluation, of a parcel of land, the limits shall be determined for that\npurpose by the Valuer-General after considering all matters which\nin his opinion are relevant.\n15 Valuation rolls\n(1) For the purposes of this Act, the Valuer-General must cause a\nvaluation roll to be prepared and maintained for all ratable land.\n(2) A valuation roll may be in such form as the Valuer-General\ndetermines.\n\nPart 4 Valuations and valuation rolls\nValuation of Land Act 1963 13\n(3) With respect to each parcel of ratable land, the Valuer-General\nmust cause to be recorded on the valuation roll for the rating\nauthority in respect of that land correct particulars of:\n(a) the name of the owner of the land and the owner's last postal\naddress of which the Valuer-General has knowledge;\n(b) the nature of the title to, and a description of, the land;\n(c) the unimproved capital value, the improved capital value or\nthe annual value determined by, and as at the date of, the last\nvaluation made under section 10 or 10A; and\n(d) the value of prescribed improvements on or appertaining to\nland as determined by, and as at the date of, the last valuation\nmade under this Act,\nand such other particulars, if any, as the Valuer-General\ndetermines.\n(4) The Valuer-General must, as soon as practicable after the making\nof valuations in relation to ratable land under this Act, cause a copy\nof the valuation roll containing those valuations to be furnished to\nthe rating authority in respect of that land.\n(5) The Valuer-General must, as soon as practicable after the making\nof each valuation of ratable land under section 10(2) or 10A(4),\nprovide a copy of the valuation to the rating authority in respect of\nthat land.\n(6) The Valuer-General must, as soon as practicable after a variation of\na valuation of ratable land under Part 5 or 6, provide a copy of the\nvariation to the rating authority in respect of that land.\n15A Error in valuation roll\nWhere there is found to be an error or omission in a valuation roll,\nthe Valuer-General shall:\n(a) give notice in writing to the owner of the land of the error or\nomission; and\n(b) correct the error or omission.\n\nPart 5 Objections to valuations\nValuation of Land Act 1963 14\n16 Notice of valuations\n(1) The Valuer-General must, as soon as practicable after making any\nof the following valuations in relation to land, give notice of the\nvaluation to the owner of the land:\n(a) the improved capital value;\n(b) the annual value;\n(c) the unimproved capital value;\n(d) the value of prescribed improvements on or appertaining to\nthe land.\n(2) If any of the valuations mentioned in subsection (1) are varied\nunder Part 5 or 6, the Valuer-General must, as soon as practicable,\ngive notice of the variation of the valuation to the owner of the land.\n(3) A notice under this section must be in writing in accordance with the\napproved form.\n17 Validity of valuation not affected by failure to give notice\nThe validity of a valuation is not affected by reason of a failure to\ngive a notice of valuation in accordance with section 16.\n17A Cost of valuations\n(1) Where the Valuer-General causes a valuation to be made of land,\nthe cost of making the valuation is a debt due and payable to the\nTerritory by, where made under:\n(a) section 11(1), the person, rating authority, public authority or\nlocal government council requiring the valuation; or\n(b) sections 10 or 10A, the rating authority in respect of the land.\n(2) The Minister may, in respect of a valuation carried out under this\nAct, exempt a person, authority or body from the application of\nsubsection (1) in respect of all or a part of the cost of the valuation.\nPart 5 Objections to valuations\n18 Objection to valuations\n(1) An owner of land who receives a notice of valuation under\nsection 16 may object to the valuation made by the Valuer-General\nin relation to the land.\n\nPart 6 Review of valuations\nValuation of Land Act 1963 15\n(2) An objection mentioned in subsection (1) must:\n(a) be in writing in accordance with the approved form; and\n(b) specify one or more of the prescribed grounds of objection\nunder section 19; and\n(c) be lodged with the Valuer-General's office within 30 days after\nnotice of the valuation is given under section 16.\n19 Prescribed grounds of objection\nThe prescribed grounds of objection to a valuation of the\nunimproved capital value, the improved capital value or the annual\nvalue of any land, or of the prescribed improvements on or\nappertaining to any land are:\n(a) that the values determined are too high or too low;\n(b) that the description of the land is not correctly stated;\n(c) that parcels of land that should be included in one valuation\nhave been separately valued; or\n(d) that parcels of land that should be separately valued have\nbeen included in the one valuation.\n20 Decision of Valuer-General on objection\n(1) If an objection is lodged with the Valuer-General under section 18,\nthe Valuer-General must consider the objection and may:\n(a) allow it in whole or in part; or\n(b) disallow it.\n(2) The Valuer-General must give written notice to the objector, in\naccordance with the approved form, of the decision on the objection\nunder subsection (1).\n(3) A valuation is not affected by the lodging of an objection to the\nvaluation.\nPart 6 Review of valuations\n20A Review by NTCAT\n(1) NTCAT has jurisdiction to review a decision of the Valuer-General\nunder section 20 to disallow an objection or allow it in part only.\n\nPart 7 Land and Valuation Review Tribunal\nValuation of Land Act 1963 16\n(2) The objector may apply to NTCAT for review of the\nValuer-General's decision.\n(3) On an application under subsection (2) for review of a decision of\nthe Valuer-General on an objection under section 20, the\napplicant's case is limited to the grounds that were specified in the\napplicant's objection.\nNote for section 20A\nThe Northern Territory Civil and Administrative Tribunal Act 2014 sets out the\nprocedure for applying to the Tribunal for review and other relevant matters in\nrelation to reviews.\nPart 7 Land and Valuation Review Tribunal\n21 Establishment of Land and Valuation Review Tribunal\n(1) There shall be a Tribunal, to be known as the Land and Valuation\nReview Tribunal.\n(2) Subject to subsection (3), the Tribunal shall consist of:\n(a) a President, who shall be appointed by the Minister; and\n(b) such other person or persons as the Minister appoints.\n(3) A person is not eligible for appointment as a member of the\nTribunal unless he is a Judge of the Supreme Court.\n(4) The members of the Tribunal, other than the President, have\nseniority according to the dates of their appointments.\n22 Registries of Tribunal\n(1) There shall be a Registry of the Tribunal at Darwin in the Territory.\n(2) The Minister may authorize the establishment of additional\nRegistries of the Tribunal at such places in the Territory as he\ndetermines.\n23 Officers of Tribunal\n(1) The Minister shall appoint a Registrar of the Tribunal and may\nappoint such other officers of the Tribunal as are necessary.\n(2) An officer of the Tribunal shall perform such functions and exercise\nsuch powers as are prescribed.\n\nPart 7 Land and Valuation Review Tribunal\nValuation of Land Act 1963 17\n24 Sittings of the Tribunal\n(1) Sittings of the Tribunal shall be held at such times and places in the\nTerritory as the President of the Tribunal, being present in the\nTerritory, determines.\n(2) The powers and functions of the Tribunal shall be exercised and\nperformed by one member of the Tribunal.\n(3) The President of the Tribunal may, from time to time, make\narrangements as to which member of the Tribunal is to exercise\nand perform the powers and functions of the Tribunal.\n(4) A member of the Tribunal may sit and exercise and perform the\npowers and functions of the Tribunal notwithstanding that another\nmember of the Tribunal is at the same time sitting and exercising\nand performing those powers and functions.\n(5) A power conferred on the President of the Tribunal by\nsubsection (1) or (3) may be exercised by the senior member of the\nTribunal present in the Territory and able to exercise the power if\nthere is a vacancy in the office of President of the Tribunal or if the\nPresident of the Tribunal is not present in the Territory or is unable\nto exercise the power.\n27 Procedure before Tribunal\nAt the hearing of a reference to the Tribunal:\n(a) the procedure of the Tribunal is, subject to this Act, within the\ndiscretion of the Tribunal;\n(b) the Tribunal is not bound to act in a formal manner and is not\nbound by any rules of evidence but may inform itself on any\nmatter in such manner as it thinks fit; and\n(c) the Tribunal shall act without regard to technicalities and legal\nforms.\n28 Representation before Tribunal\nAt the hearing of a reference to the Tribunal, a party may be\nrepresented by a legal practitioner having the right to practise in the\nSupreme Court or by any other person authorized by the party in\nwriting.\n29 Decisions of Tribunal\n(1) Upon a reference to the Tribunal, the Tribunal shall give a decision\nin writing.\n\nPart 8 Miscellaneous matters\nValuation of Land Act 1963 18\n(2) Upon the request, made at the hearing by the Valuer-General or by\nthe person at whose request the reference was made, the Tribunal\nshall, when giving its decision, state in writing its findings of fact and\nits reasons in law for the decision.\n30 Certificate as to costs\n(1) When the Tribunal gives its decision it shall, at the same time,\ncertify the amount which, in its opinion, would be a reasonable\namount to be paid by the Valuer-General or the objector, as the\ncase may be, in respect of costs incurred by the reference to the\nTribunal.\n(2) An amount so certified is recoverable as a debt, payable by the\nTerritory or the objector, as the case may be, in any court of\ncompetent jurisdiction.\n31 Decision of Tribunal not to be challenged\nA decision of the Tribunal shall not be challenged, appealed\nagainst, reviewed, quashed or called in question, or be subject to\nprohibition, mandamus, certiorari or injunction, in the Supreme\nCourt on any account whatever.\nPart 8 Miscellaneous matters\n40 Certified copies of entries in valuation roll\n(1) The Valuer-General must, on written application by a member of\nthe public and payment of the prescribed fee, give the member of\nthe public a copy of an entry in a valuation roll certified by the\nValuer-General to be a true copy of that entry.\n(2) In any proceedings, a document purporting to be such a certified\ncopy of an entry in a valuation roll shall be received in evidence\nand, unless the contrary is shown, be deemed without further proof\nto be a true record of that entry.\n40A Keeping and public inspection of valuation rolls\nA rating authority shall keep a copy of the latest valuation roll\nfurnished to it under this Act at its offices, and the Valuer-General\nshall keep a copy of the latest valuation roll at his office, available\nfor inspection by the public without charge during the hours during\nwhich those offices are, or his office is, as the case requires, open\nfor business.\n\nPart 8 Miscellaneous matters\nValuation of Land Act 1963 19\n41 Valuer-General to have access to buildings, documents, &c.\n(1) The Valuer-General, or any person authorized in writing by him, is\nentitled, either alone or with such other persons to assist him as he\nconsiders necessary, at all reasonable times during the day, to full\nand free access to all lands, buildings, places, books and papers for\nthe purposes of this Act and, for those purposes, may make copies\nof, or take extracts from, any such books or papers.\n(2) A person shall not hinder or obstruct the Valuer-General or any\nother person in the exercise of his powers under subsection (1).\nMaximum penalty: 1.5 penalty units.\n42 Powers of Valuer-General\n(1) The Valuer-General, or a person authorized in writing by him, may,\nby notice in writing, require any person in the Territory to answer\nany question put to him by the Valuer-General or authorized person\nor to furnish to the Valuer-General or authorized person such\ninformation in the possession or under the control of the person, or\nto which the person has access, as the Valuer-General or\nauthorized person requires for the purposes of this Act.\n(2) A person shall not, without lawful excuse (proof of which lies upon\nhim), fail to answer a question put to him by the Valuer-General or\nan authorized person, or to furnish any information required by the\nValuer-General or an authorized person, in pursuance of\nsubsection (1).\nMaximum penalty: 1.5 penalty units.\n(3) The Valuer-General may, for the purposes of this section, serve on\nthe owner of any land such forms as may be prescribed to be\ncompleted and returned to the Valuer-General within such time as\nthe Valuer-General determines and specifies on the forms.\n(4) The Valuer-General may, if he thinks fit, require a person by whom\na form is completed and returned under subsection (3) to verify the\ncontents by statutory declaration.\n(5) A person shall not fail to complete and return a form served on him\nunder subsection (3) or return a form containing information that is\nfalse or misleading in a material particular or fail to comply with a\nrequirement made under subsection (4).\nMaximum penalty: 1.5 penalty units.\n\nPart 8 Miscellaneous matters\nValuation of Land Act 1963 20\n43 Notice of change of ownership\n(1) Subject to subsection (4), where a person becomes, or ceases to\nbe, the owner of any land, he shall, within 30 days, cause notice of\nthat fact, in accordance with the approved form, to be given to the\nValuer-General.\nMaximum penalty: $40.\n(2) Subject to subsection (4), where a person subdivides any land, he\nshall forthwith cause notice of the subdivision to be given to the\nValuer-General, in accordance with the approved form, together\nwith a plan of the subdivision.\nMaximum penalty: $40.\n(3) An offence of contravening or failing to comply with this section is a\nregulatory offence.\n(4) Subsections (1) and (2) do not apply where the Registrar-General\nhas entered into an agreement under section 205 of the Land Title\nAct 2000 to provide the information required by or under those\nsubsections to be given.\n44 Service of notices, &c.\nA notice or requirement to be given or made under this Act by the\nValuer-General may be given to a person:\n(a) by sending it by post addressed to the person at the place of\nresidence or business of the person last known to the Valuer-\nGeneral; or\n(b) if the Valuer-General does not know a place of residence or\nbusiness to which a notice or requirement may be so sent – by\npublishing it in the Gazette.\n45 Change of ownership of land\n(1) A change in the ownership of land to which a valuation by the\nValuer-General has been made, does not affect any of the\nfollowing:\n(a) the validity of any notice of the valuation given before the\nchange to the former owner;\n(b) any objection to the valuation or application for review made\nbefore the change by the former owner;\n\nPart 9 Transitional matters for Lands, Planning and Environment Legislation\nAmendment Act 2025\nValuation of Land Act 1963 21\n(c) the duty of the Valuer-General to consider an objection to the\nvaluation;\n(d) the power of NTCAT to review the valuation.\n(2) The new owner of land is, for this Act, taken to have been, at all\ntimes, the owner of the land and any act or thing done by the former\nowner or any notice given to the former owner is, taken to have\nbeen done by, or given to, the new owner.\n47 Regulations\nThe Administrator may make regulations, not inconsistent with this\nAct, prescribing all matters required or permitted by this Act to be\nprescribed, or necessary or convenient to be prescribed for carrying\nout or giving effect to this Act.\nPart 9 Transitional matters for Lands, Planning and\nEnvironment Legislation Amendment Act 2025\n48 Decisions reviewable under Part VA or VI\n(1) For section 20A, as inserted by section 68 of the amending Act, a\ndecision of the Valuer-General includes a decision that,\nimmediately before the commencement, was subject to review\nunder Part VA or VI as in force before the commencement, but for\nwhich a review had not been lodged or considered before the\ncommencement.\n(2) In this section:\namending Act means the Lands, Planning and Environment\nLegislation Amendment Act 2025.\ncommencement means the commencement of section 68 of the\namending Act.\n\nENDNOTES\nValuation of Land Act 1963 22\nENDNOTES\n1 KEY Key to abbreviations\namd = amended od = order\napp = appendix om = omitted\nbl = by-law pt = Part\nch = Chapter r = regulation/rule\ncl = clause rem = remainder\ndiv = Division renum = renumbered\nexp = expires/expired rep = repealed\nf = forms s = section\nGaz = Gazette sch = Schedule\nhdg = heading sdiv = Subdivision\nins = inserted SL = Subordinate Legislation\nlt = long title sub = substituted\nnc = not commenced\n2 LIST OF LEGISLATION\nValuation of Land Ordinance 1963 (Act No. 69, 1963)\nAssent date 16 September 1963\nCommenced 10 February 1964 (Gaz No. 7A, 6 February 1964, p 31A)\nValuation of Land Ordinance 1965 (Act No. 22, 1965)\nAssent date 16 August 1965\nCommenced 10 February 1964 (s 2, s 2 Valuation of Land Ordinance 1963\n(Act No. 69, 1963) and Gaz No. 7A, 6 February 1964, p 31A)\nValuation of Land Ordinance 1968 (Act No. 27, 1968)\nAssent date 18 June 1968\nCommenced 18 June 1968\nValuation of Land Ordinance (No. 2) 1968 (Act No. 70, 1968)\nAssent date 7 October 1968\nCommenced 7 October 1968\nValuation of Land Ordinance 1969 (Act No. 58, 1969)\nAssent date 10 December 1969\nCommenced 10 December 1969\nValuation of Land Ordinance 1973 (Act No. 55, 1973)\nAssent date 13 September 1973\nCommenced 1 October 1973 (Gaz No. 39, 27 September 1973, p 330)\n\nENDNOTES\nValuation of Land Act 1963 23\nOrdinances Revision Ordinance 1973 (Act No. 87, 1973)\nAssent date 11 December 1973\nCommenced 11 December 1973 (s 12(2))\nAmending Legislation\nOrdinances Revision Ordinance 1974 (Act No. 34, 1974)\nAssent date 26 August 1974\nCommenced 11 December 1973 (s 3(2))\nOrdinances Revision Ordinance (No. 2) 1974 (Act No. 69, 1974)\nAssent date 24 October 1974\nCommenced 11 December 1973 (s 3)\nOrdinances Revision Ordinance 1976 (Act No. 27, 1976)\nAssent date 28 June 1976\nCommenced ss 1, 2 and 6: 28 June 1976 (s 6(2)); ss 3 and 4:\n11 December 1973; s 5: 24 October 1974\nTransfer of Powers (Self-Government) Ordinance 1978 (Act No. 54, 1978)\nAssent date 1 July 1978\nCommenced 1 July 1978 (s 8)\nStatute Law Revision Act 1978 (Act No. 95, 1978)\nAssent date 5 September 1978\nCommenced 5 September 1978\nStatute Law Revision Act 1983 (Act No. 58, 1983)\nAssent date 28 November 1983\nCommenced 28 November 1983\nCriminal Law (Regulatory Offences) Act 1983 (Act No. 68, 1983)\nAssent date 28 November 1983\nCommenced 1 January 1984 (s 2, s 2 Criminal Code Act 1983 (Act No. 47,\n1983), Gaz G46, 18 November 1983, p 11 and Gaz G8,\n26 February 1986, p 5)\nValuation of Land Amendment Act 1987 (Act No. 15, 1987)\nAssent date 25 June 1987\nCommenced 28 July 1987 (Gaz G30, 28 July 1987, p 5)\nValuation of Land Amendment Act 1991 (Act No. 56, 1991)\nAssent date 26 September 1991\nCommenced 1 November 1991 (s 2, s 2 Heritage Conservation Act 1991\n(Act No. 39, 1991) and Gaz S58, 1 November 1991)\nValuation of Land Amendment Act (No. 2) 1991 (Act No. 57, 1991)\nAssent date 26 September 1991\nCommenced 26 September 1991\nValuation of Land Amendment Act 1994 (Act No. 82, 1994)\nAssent date 30 December 1994\nCommenced 30 December 1994\n\nENDNOTES\nValuation of Land Act 1963 24\nSentencing (Consequential Amendments) Act 1996 (Act No. 17, 1996)\nAssent date 19 April 1996\nCommenced 1 July 1996 (s 2, s 2 Sentencing Act 1995 (Act No. 39, 1995)\nand Gaz S15, 13 June 1996)\nResidential Tenancies (Consequential Amendments) Act 1999 (Act No. 46, 1999)\nAssent date 10 November 1999\nCommenced 1 March 2000 (s 2, s 2 Residential Tenancies Act 1999 (Act\nNo. 45, 1999) and Gaz G8, 1 March 2000, p 2)\nLand Title (Consequential Amendments) Act 2000 (Act No. 45, 2000)\nAssent date 12 September 2000\nCommenced 1 December 2000 (s 2, s 2 Land Title Act 2000 (Act No. 2,\n2000) and Gaz G38, 27 September 2000, p 2)\nLegal Profession (Consequential Amendments) Act 2007 (Act No. 7, 2007)\nAssent date 17 May 2007\nCommenced s 10: 1 July 2007 (Gaz G26, 27 June 2007, p 3);\nrem: 17 May 2007\nHeritage Act 2011 (Act No. 34, 2011)\nAssent date 15 November 2011\nCommenced 1 October 2012 (Gaz S43, 31 July 2012)\nPenalties Amendment (Miscellaneous) Act 2013 (Act No. 23, 2013)\nAssent date 12 July 2013\nCommenced 28 August 2013 (Gaz G35, 28 August 2013, p 2)\nLocal Government Amendment Act 2014 (Act No. 19, 2014)\nAssent date 2 June 2014\nCommenced s 16: 1 July 2014; s 18: 1 December 2014; rem: 2 June 2014\n(s 2)\nLiquor Act 2019 (Act No. 29, 2019)\nAssent date 3 September 2019\nCommenced 1 October 2019 (Gaz G39, 25 September 2019, p 2)\nStatute Law Revision Act 2023 (Act No. 4, 2023)\nAssent date 2 March 2023\nCommenced 3 March 2023 (s 2)\nLands, Planning and Environment Legislation Amendment Act 2025 (Act No. 25, 2025)\nAssent date 12 September 2025\nCommenced pt 6: nc; rem: 13 September 2025 (s 2(1))\n3 SAVINGS AND TRANSITIONAL PROVISIONS\ns 10(5) Valuation of Land Ordinance 1973 (Act No. 55, 1973)\n4 GENERAL AMENDMENTS\nGeneral amendments of a formal nature (which are not referred to in the table\nof amendments to this reprint) are made by the Ordinances Revision\nOrdinance 1973 (Act No. 87, 1973) (as amended) to the following provisions:\nss 4, 9, 10, 12 – 14, 17, 18, 21, 24 – 26, 41 – 43.\n\nENDNOTES\nValuation of Land Act 1963 25\n5 GENERAL AMENDMENTS\nGeneral amendments of a formal nature (which are not referred to in the table\nof amendments to this reprint) are made by the Interpretation Legislation\nAmendment Act 2018 (Act No. 22, 2018) to: ss 1, 8A, 8D, 9, 10C and 43.\n6 LIST OF AMENDMENTS\nlt amd No. 58, 1983, s 4\npt I hdg amd No. 25, 2025, s 76\nss 1 – 2 amd No. 58, 1983, s 4\ns 3 amd No. 22, 1965, s 3; No. 55, 1973, s 4\nrep No. 58, 1983, s 4\ns 4 amd No. 27, 1968, s 2; No. 70, 1968, s 2; No. 55, 1973, s 5; No. 54, 1978,\ns 4; No. 58, 1983, s 4; No. 15, 1987, s 4; No. 19, 2014, s 26; No. 4, 2023,\ns 15; No. 25, 2025, s 63\npt II hdg amd No. 25, 2025, s 76\ns 5 amd No. 58, 1969, s 2; No. 55, 1973, s 6; No. 54, 1978, s 4; No. 58, 1983, s 4\ns 6 rep No. 58, 1969, s 3\nins No. 55, 1973, s 7\ns 7 rep No. 58, 1969, s 3\nins No. 55, 1973, s 7\namd No. 58, 1983, s 4\ns 7A ins No. 4, 2023, s 16\ns 7B ins No. 25, 2025, s 64\npt III hdg rep No. 55, 1973, s 8\npt IV hdg amd No. 25, 2025, s 76\ns 8 rep No. 55, 1973, s 8\nins No. 15, 1987, s 5\namd No. 25, 2025, s 76\ns 8A ins No. 15, 1987, s 5\namd No. 46, 1999, s 9; No. 25, 2025, s 76\nss 8B – 8C ins No. 15, 1987, s 5\namd No. 25, 2025, s 76\ns 8D ins No. 15, 1987, s 5\namd No. 46, 1999, s 9; No. 25, 2025, s 76\ns 9 amd No. 55, 1973, s 9; No. 58, 1983, s 4; No. 15, 1987, s 6; No. 29, 2019,\ns 427; No. 25, 2025, s 76\ns 10 amd No. 55, 1973, s 10; No. 87, 1973, s 12\ns 10A ins No. 15, 1987, s 7\namd No. 82, 1994, s 3; No. 25, 2025, s 65\ns 10B ins No. 15, 1987, s 7\ns 10C ins No. 56, 1991, s 3\namd No. 82, 1994, s 4; No. 34, 2011, s 170; No. 23, 2013, s 12\ns 11 amd No. 54, 1978, s 4; No. 58, 1983, s 4; No. 15, 1987, s 8; No. 19, 2014,\ns 26\ns 12 amd No. 55, 1973, s 11\ns 13 amd No. 22, 1965, s 4; No. 55, 1973, s 12; No. 15, 1987, s 9\ns 14 amd No. 55, 1973, s 13\ns 14A ins No. 70, 1968, s 3\namd No. 55, 1973, s 14\ns 15 amd No. 55, 1973, s 15; No. 87, 1973, s 12; No. 58, 1983, s 4; No. 15, 1987,\ns 10; No. 25, 2025, s 76\ns 15A ins No. 15, 1987, s 11\ns 16 amd No. 55, 1973, s 16; No. 15, 1987, s 12\nsub No. 25, 2025, s 66\n\nENDNOTES\nValuation of Land Act 1963 26\ns 17A ins No. 15, 1987, s 13\namd No. 19, 2014, s 26\npt V hdg amd No. 2025, s 76\ns 18 amd No. 55, 1973, s 17; No. 15, 1987, s 14\nsub No. 25, 2025, s 67\ns 19 amd No. 55, 1973, s 18; No. 15, 1987, s 15\ns 20 amd No. 55, 1973, s 19\nsub No. 25, 2025, s 68\npt 6 hdg ins No. 25, 2025, s 68\ns 20A ins No. 15, 1987, s 16\namd No. 4, 2023, s 17\nsub No. 25, 2025, s 68\npt VA hdg ins No. 15, 1987, s 16\nrep No. 25, 2025, s 69\npt VA\ndiv 1 hdg ins No. 15, 1987, s 16\nrep No. 25, 2025, s 69\ns 20B ins No. 15, 1987, s 16; No. 7, 2007, s 16\nrep No. 25, 2025, s 69\ns 20C ins No. 15, 1987, s 16\namd No. 4, 2023, s 18\nrep No. 25, 2025, s 69\nss 20D – 20E ins No. 15, 1987, s 16\nrep No. 25, 2025, s 69\ns 20F ins No. 15, 1987, s 16\namd No. 17, 1996, s 6\nrep No. 25, 2025, s 69\npt VA\ndiv 2 hdg ins No. 15, 1987, s 16\nrep No. 25, 2025, s 69\ns 20G ins No. 15, 1987, s 16\namd No. 4, 2023, s 19\nrep No. 25, 2025, s 69\ns 20H ins No. 15, 1987, s 16\namd No. 4, 2023, s 20\nrep No. 25, 2025, s 69\ns 20J ins No. 15, 1987, s 16\nrep No. 25, 2025, s 69\ns 20K ins No. 15, 1987, s 16\namd No. 23, 2013, s 12\nrep No. 25, 2025, s 69\nss 20L – 20M ins No. 15, 1987, s 16\nrep No. 25, 2025, s 69\npt VI hdg sub No. 25, 2025, s 70\ns 21 amd No. 70, 1968, s 4; No. 25, 2025, s 71\nss 22 – 23 amd No. 54, 1978, s 4\ns 24 amd No. 70, 1968, s 5\ns 25 amd No. 55, 1973, s 20; No. 15, 1987, s 17\nrep No. 25, 2025, s 72\ns 26 amd No. 58, 1983, s 4; No. 15, 1987, s 18\nrep No. 25, 2025, s 72\ns 27 amd No. 58, 1983, s 4\ns 28 amd No. 7, 2007, s 16\ns 30 amd No. 15, 1987, s 19\ns 31 amd No. 22, 1965, s 5\npt VII hdg rep No. 55, 1973, s 21\npt VIII hdg amd No. 2025, s 76\nss 32 – 39 rep No. 55, 1973, s 21\n\nENDNOTES\nValuation of Land Act 1963 27\ns 40 amd No. 25, 2025, s 73\ns 40A ins No. 55, 1973, s 22\namd No. 58, 1983, s 4; No. 15, 1987, s 20\ns 41 amd No. 27, 1968, s 3; No. 58, 1983, s 4; No. 23, 2013, s 12\ns 42 amd No. 27, 1968, s 3; No. 58, 1983, s 4; No. 15, 1987, s 21; No. 23, 2013,\ns 12\ns 43 amd No. 27, 1968, s 3; No. 55, 1973, s 23; No. 87, 1973, s 12; No. 58, 1983,\ns 4; No. 68, 1983, s 124; No. 57, 1991, s 2; No. 45, 2000, s 11; No. 23, 2013,\ns 12; No. 2025, s 76\ns 44 amd No. 58, 1983, s 4\ns 45 amd No. 58, 1983, s 4; No. 15, 1987, s 22\nsub No. 25, 2025, s 74\ns 46 rep No. 58, 1983, s 4\ns 47 amd No. 95, 1978, s 14; No. 58, 1983, s 4\npt 9 hdg ins No. 25, 2025, s 75\ns 48 ins No. 25, 2025, s 75","sortOrder":0}],"analysis":{"flash_summary_failed":{"failed":true,"reason":"A positive credit balance is required for all requests, including BYOK, so fallback providers remain available. Add credits at https://vercel.com/d?to=%2F%5Bteam%5D%2F%7E%2Fai%3Fmodal%3Dtop-up to continue.","source":"analysis-cron"},"issue_detection":{"absurdities":[],"contradictions":[]},"flash_summary":{"complexity_score":6,"scope_assessment":{"changed":false,"description":"The statute remains focused on its original core purpose: producing authoritative land valuations for rating and taxation. Amendments over time have modernised administration (adding recognition of valuation bodies and qualifications, approved forms, cost‑recovery mechanisms, heritage valuation rules and updated review routes to NTCAT), but these are procedural and governance updates rather than a material expansion into new subject matter. In short, the Act’s subject‑matter scope (valuation of land for rates/taxes and related reviews) has not grown significantly beyond the original intent; the changes primarily alter who decides, how valuations are produced and how disputes are handled."},"complexity_factors":["Multiple defined valuation concepts (improved capital value, unimproved capital value, annual value, and distinct rules for units) across ss 8–9, 8B–8D","30+ substantive sections with obligations, powers, rights and offences (full Act length)","Cross‑references to other Acts and instruments (Residential Tenancies Act, Heritage Act, Liquor Act, Land Title Act, NTCAT Act) creating external dependencies","Conditional and periodic valuation logic (3‑year cycles, triggers for revaluation on subdivision/use change, ss 10,10A,10(3),10A(6))","Dual objection/review pathways (internal Valuer‑General objection + external review by NTCAT/Tribunal) with limits on grounds for review (ss 20–20A)","Delegation and ministerial determination powers (s 7, s 7A) introducing administrative discretion and secondary instruments (approved forms s 7B)","Several small penalty and compliance provisions (ss 41–43) and cost recovery rules (s 17A) that interact with public and private budget flows","Transitional and amendment history (Part 9 and endnotes) showing repeals/insertions which affect procedural architecture (e.g. repeal/alteration of parts controlling reviews)"],"plain_english_summary":"**What this law does, mechanically**\n\n- Establishes a Valuer‑General (the chief government valuer) and permits delegation to qualified valuers (ss 5, 7).  The Minister can recognise professional valuation bodies and set valuation qualifications (ss 7A, 7B).\n- Defines three core types of land value used for rates and taxes: improved capital value, unimproved capital value and annual value, with special rules for units (apartments) and commercial plant (ss 8–9, 8B–8D).\n- Requires the Valuer‑General to prepare and maintain valuation rolls recording the latest values and owner particulars, and to give copies to rating authorities (local councils) (s 15).\n- Sets a timetable and triggers for valuations: general revaluations every 3 years, and additional valuations when land is subdivided, changes boundary, changes use, or on request by a rating authority (ss 10, 10A, 10B, 10(3)).\n- Provides a formal notice, objection and review process: owners must be notified of valuations (s 16); owners have 30 days to object on prescribed grounds (ss 18–19); the Valuer‑General decides objections (s 20) and owners may seek review by NTCAT within the grounds originally raised (s 20A).  A separate Land and Valuation Review Tribunal is also established in the Act (Part 7) but the text shows changes over time to review arrangements (s 20A note; s 48 transitional provision).\n- Allows valuation of heritage places with valuation assumptions that preserve heritage values (s 10C).\n- Enables the Valuer‑General to obtain access to land, documents and information and to require completion or verification of forms; there are small penalties for non‑compliance (ss 41–42, 43).  The Valuer‑General may approve forms used under the Act (s 7B).\n- Provides for recovery of valuation costs from the entity that requested the valuation or, for general valuations, from the relevant rating authority; the Minister may grant exemptions (s 17A).\n- Requires public inspection of the latest valuation roll held by the rating authority and the Valuer‑General (s 40A) and allows certified copies of entries to be used in evidence (s 40).\n- Includes transitional provisions reflecting recent amendments (Part 9) and cross‑references to other Territory Acts (e.g. Heritage Act, Residential Tenancies Act, Liquor Act).\n\n**Who it affects**\n\n- Owners and lessees of land (including unit owners) — they receive valuations, may object, must notify changes of ownership or subdivision in many cases, and may face small penalties for late or false information (ss 4, 16, 18, 43).\n- Rating authorities (local councils) — they receive valuation rolls, can request valuations, and commonly use these values to calculate rates (ss 10A, 15, 15(4)).\n- Valuer‑General and delegates — central administrative and enforcement responsibilities, including information‑gathering powers and making valuations (ss 5, 7, 41–42).\n- Professional valuers and valuation bodies — subject to Ministerial recognition for membership/qualifications (s 7A) and to the Valuer‑General’s approval of forms and procedures (s 7B).\n- Review bodies — NTCAT (Northern Territory Civil and Administrative Tribunal) and the Land and Valuation Review Tribunal participate in review processes (s 20A, Part 7).\n- Other government agencies and parties that request valuations for statutory or administrative purposes (s 11).\n\n**Why it matters (practical effects and mechanics)**\n\n- Values set under this Act feed directly into rates and taxes (s 13).  That means changes in valuations change the tax/rate base used by councils and some Territory taxes.\n- The Act shifts the allocation of direct costs for valuations to those requesting them or to rating authorities (s 17A).  This creates a direct budgetary cost for councils and for public authorities that seek bespoke valuations.\n- Administrative burdens on owners are concrete and time‑limited: owners must respond to approved forms, allow access for inspections, and lodge any objection within 30 days (ss 41–42, 18).  Non‑compliance carries modest penalties.\n- The Valuer‑General has broad discretion to determine assumptions, valuation methods and the boundaries for valuation purposes (ss 8–9, 14A).  The Minister can determine recognised valuation bodies and qualifications (s 7A), giving the executive a role in setting professional gates.\n- Remedies and dispute routes are circumscribed: objections are first decided by the Valuer‑General (s 20); review by NTCAT is limited to the grounds advanced in the original objection (s 20A(3)); and the Act contains an express bar on Supreme Court challenges to Tribunal decisions (s 31).  These provisions shorten some judicial pathways but preserve administrative review avenues.\n\n**Costs, incentives and trade‑offs**\n\n- Who pays: valuation costs are recoverable from the requester or the rating authority (s 17A).  Owners may indirectly bear higher rates if valuation revisions increase the rating base.\n- Incentives for behaviour: owners have a short window to protect their position by objecting (s 18(2)(c)).  Rating authorities can procure up‑to‑date valuations (s 10A), which may increase revenue precision but also raises their direct costs.\n- Bureaucratic discretion and implementation risk: the Valuer‑General has broad investigatory powers (ss 41–42), and the Minister can recognise valuation bodies and qualifications (s 7A).  Those delegations and administrative choices concentrate practical decision‑making in the valuation office and in the Minister’s instruments (s 7).  Proper resourcing and transparent procedures are necessary to limit inconsistent outcomes.\n- Compliance burden: owners must supply forms and data, may face statutory declaration requirements, and must notify ownership or subdivision changes unless that information is supplied via the land title registry agreement (s 43).  These are low‑value monetary penalties but can be operationally significant for large portfolios.\n\n**Limits and special cases**\n\n- Heritage land: the Valuer‑General must, if asked and satisfied, value heritage land on assumptions that disregard potential uses inconsistent with preservation (s 10C).  That can lower or stabilise valuations for heritage owners relative to alternative uses being valued.\n- Units: the Act has separate valuation assumptions for units (ss 8B–8D), reflecting different physical and legal attributes compared with freestanding parcels.\n\n**Key procedural timelines and constraints**\n\n- General revaluation cycle: every 3 years for ratable land (ss 10(1), 10(3), 10A(6)).\n- Objection period: 30 days after notice of valuation is given (s 18(2)(c)).\n- Owner notice duties: 30 days to notify changes of ownership (s 43).\n\n(References shown are to section numbers in the Valuation of Land Act 1963.)"},"kimi_summary":{"content_quality":"ok","complexity_score":5,"scope_assessment":{"changed":true,"description":"Originally enacted in 1963 as a straightforward valuation ordinance, the Act has expanded significantly beyond simple land valuation. It now encompasses: (1) complex unit title valuation provisions for strata properties (ss 8B-8D); (2) heritage protection mechanisms that effectively override market value principles (s 10C); (3) a dual-track valuation system allowing rating authorities to request specific valuation types (s 10A); (4) detailed administrative procedures including approved forms, delegation powers, and information-sharing agreements with the Registrar-General; and (5) multiple layers of review and appeal mechanisms that have shifted from an internal tribunal to NTCAT. The 2025 amendments (Part 9) further consolidated review processes, indicating continued scope evolution rather than a static valuation statute."},"complexity_factors":["Multiple valuation methodologies with detailed assumptions (ss 8-9, 8B-8D) including hypothetical scenarios ('assuming improvements had not been made')","Complex definition of 'improvements' spanning 6 lines with multiple inclusions and exclusions (s 4)","Dual valuation tracks — automatic 3-year valuations under s 10 vs requested valuations under s 10A with different triggering events and date rules","Heritage land provisions (s 10C) with 6 subsections including retrospective application and notification obligations","Interaction between old and new review mechanisms — Part 7 Tribunal provisions preserved but largely superseded by NTCAT review in Part 6 (s 20A)","Transitional provision (s 48) dealing with pending reviews under repealed Parts VA and VI","Cross-references to external legislation including Unit Titles Act 1975, Unit Title Schemes Act 2009, Residential Tenancies Act 1999, Heritage Act 2011, and Liquor Act 2019","22 amending Acts listed in endnotes showing substantial legislative evolution since 1963"],"plain_english_summary":"This is the Northern Territory's **Valuation of Land Act 1963**, which sets up the system for valuing land to calculate rates and taxes.\n\n**What it does:**\n- Establishes the office of the **Valuer-General** — the official responsible for determining how much land is worth\n- Creates three main types of land value:\n  - **Unimproved capital value** — what the land would sell for if it had no buildings or improvements (except basic site works like drainage)\n  - **Improved capital value** — what the land actually sells for with all its buildings and improvements\n  - **Annual value** — either the yearly rent the property could earn, or 5% of its improved capital value, whichever is higher\n- Requires the Valuer-General to value all **ratable land** (land subject to council rates) at least every 3 years\n- Allows **rating authorities** (mainly local councils) to request specific types of valuations for their rating purposes\n- Provides special rules for **heritage properties** so owners aren't penalised for restrictions on developing protected land\n- Sets up a process for **objecting to valuations** and having them reviewed by the Northern Territory Civil and Administrative Tribunal (NTCAT)\n- Maintains **valuation rolls** — public records of land values used for rating and taxing\n\n**Who it affects:**\n- **Landowners** in the NT — anyone who owns property that might be rated or taxed\n- **Local councils and rating authorities** — who use these valuations to set rates\n- **The Valuer-General and staff** — who conduct the valuations\n- **Buyers and sellers** — as these valuations affect property transactions and tax liabilities\n\n**Why it matters:**\nThis Act determines how much you pay in council rates and land taxes. If your land is overvalued, you pay too much; if undervalued, you might pay too little. The Act ensures there's a fair, consistent method across the Territory, with rights to object if you disagree with your valuation. The 2025 amendments modernised the review process by shifting appeals from the old Land and Valuation Review Tribunal to NTCAT."}},"importantCases":[],"_links":{"self":"/api/acts/valuation-of-land-act-1963","history":"/api/acts/valuation-of-land-act-1963/history","analysis":"/api/acts/valuation-of-land-act-1963/analysis","conflicts":"/api/acts/valuation-of-land-act-1963/conflicts","importantCases":"/api/acts/valuation-of-land-act-1963/important-cases","documents":"/api/acts/valuation-of-land-act-1963/documents"}}