{"id":"valuation-of-land-regulations-2020","name":"Valuation of Land Regulations 2020","slug":"valuation-of-land-regulations-2020","collection":"regulation","jurisdiction":"sa","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":238050,"registerId":"sa-valuation-of-land-regulations-2020-current","compilationNumber":null,"startDate":"2026-04-06","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Valuation of Land Regulations 2020","content":"South Australia\nValuation of Land Regulations 2020\nunder the Valuation of Land Act 1971\n\nContents\n1\tShort title\n2\tCommencement\n3\tInterpretation\n4\tDefinition of annual value\n5\tCertain notices not to constitute notice of valuation unless objection period specified\n6\tPanels of land valuers—manner and form of nomination for appointment\n7\tReview of valuation—manner and form of application\n8\tReview of valuation—selection of valuer to conduct review\n9\tNotice of sale or transfer of title to land—particulars and form\n10\tFixtures and improvements not to be included in valuations\nSchedule 1—Forms\nSchedule 2—Revocation and transitional provisions\nPart 1—Preliminary\n1\tInterpretation\nPart 2—Revocation of Valuation of Land Regulations 2005\n2\tRevocation of Valuation of Land Regulations 2005\nPart 3—Transitional provisions\n3\tApplications, nominations or notices made or given under the revoked regulations\nLegislative history\n\n1—Short title\nThese regulations may be cited as the Valuation of Land Regulations 2020.\n2—Commencement\nThese regulations come into operation on 24 August 2020.\n3—Interpretation\nIn these regulations, unless the contrary intention appears—\nAct means the Valuation of Land Act 1971;\npremises includes a part of premises.\n4—Definition of annual value\nFor the purposes of paragraph (c) of the definition of annual value in section 5(1) of the Act, the following machinery, plant and equipment are prescribed:\n\t(a)\tall machinery, plant and equipment used exclusively or mainly for the heating, cooling or ventilating of premises or for protecting premises from fire;\n\t(b)\tall elevators, lifts and escalators that are mainly or usually used in premises for the carrying of passengers and are fixed to the premises in such a manner as to be incapable of being removed without structural damage (other than minor or trivial structural damage) to the premises.\n5—Certain notices not to constitute notice of valuation unless objection period specified\nPursuant to section 23(2) of the Act, an account, assessment or notice for rates, land tax or some other impost that contains particulars of a valuation does not constitute notice of the valuation for the purposes of section 23(1) unless the document contains the following statement:\nYou may object to the valuation referred to in this notice by writing served personally or by post on the Valuer‑General within 60 days after the date of service of this notice.\nBUT NOTE:\n\t(a)\tif you have previously received a notice or notices under the [here state the Act or Acts under which this account, assessment or notice is served] referring to the valuation and informing you of a 60‑day objection period, the objection period is 60 days after service of the first such notice;\n\t(b)\tyou may not object to the valuation if the Valuer‑General has already considered an objection by you to that valuation.\n6—Panels of land valuers—manner and form of nomination for appointment\n\t(1)\tFor the purposes of section 25A(4)(a) of the Act, a nomination for appointment to a panel of land valuers may not be made except on an application to the Real Estate Institute of South Australia Incorporated or the Australian Property Institute Incorporated by the land valuer seeking appointment.\n\t(2)\tAn application under subregulation (1) must be in writing and must set out—\n\t(a)\tthe applicant's full name and business address; and\n\t(b)\tthe applicant's qualifications and the applicant's experience generally; and\n\t(c)\tthe applicant's experience in valuing land in the region in relation to which the panel to which the applicant is seeking appointment is established.\n\t(3)\tA body to which an application for nomination under this regulation is made must, if satisfied that there is no reason why the applicant should not be nominated, nominate the applicant for appointment to the panel by completing the form set out in Form 1 of Schedule 1 and sending it to the Minister.\n7—Review of valuation—manner and form of application\nFor the purposes of section 25B(2)(a) of the Act, an application for review of a valuation must be in the form set out in Form 2 of Schedule 1.\n8—Review of valuation—selection of valuer to conduct review\n\t(1)\tPursuant to section 25B(4) of the Act, where due application for review of a valuation is made under section 25B of the Act, the valuer to conduct the review will be selected by the owner of the land the valuation of which is subject to the review.\n\t(2)\tThe Valuer‑General must, for the purposes of subregulation (1), supply the owner with a list of the land valuers appointed to the appropriate panel.\n\t(3)\tThe owner must advise the Valuer‑General by notice in writing of the valuer selected by the owner for the purposes of the review.\n9—Notice of sale or transfer of title to land—particulars and form\nFor the purposes of section 29(1) of the Act—\n\t(a)\tthe particulars required in Form 3 of Schedule 1 are prescribed; and\n\t(b)\ta notice under that section must be in that form.\n10—Fixtures and improvements not to be included in valuations\n\t(1)\tPursuant to section 34(ab) of the Act, the following fixtures and improvements must not be taken into account in determining or assessing the annual value or capital value of land where the determination or assessment is to be used for the purpose of raising, levying or imposing any rate, tax or impost:\n\t(a)\tany item of machinery, plant or equipment that is used in connection with a trade, business or manufactory and is not fixed to the land or premises or is fixed to the land or premises so as to be capable of being removed without structural damage (other than minor or trivial structural damage) to the land or premises;\n\t(b)\tany main, pole, transformer, wire, pipe, machinery, plant or equipment that is used in connection with the generation and supply of electricity, the supply of gas or water or the provision of sewerage and is erected on land occupied by a public utility undertaking (whether or not an agency or instrumentality of the Crown) related to the supply or provision of such services;\n\t(c)\ttrees planted—\n\t(i)\tfor the primary purpose of—\n\t(A)\tthe commercial production of timber; or\n\t(B)\tthe prevention or amelioration of degradation of land; or\n\t(C)\tthe disposal of effluent; or\n\t(D)\tthe provision of a habitat for wildlife; or\n\t(ii)\tfor any 2 or more of the purposes specified in subparagraph (i).\n\t(2)\tDespite subregulation (1), electricity generating plant, and substations for converting, transforming or controlling electricity, that—\n\t(a)\tare used by a body specified by proclamation under clause 3(2) of Schedule 1 of the Electricity Corporations (Restructuring and Disposal) Act 1999; and\n\t(b)\tare situated on land to which a proclamation under clause 3(3) of that Schedule applies,\nare to be taken into account in determining or assessing the annual value or capital value of land for the purpose of raising, levying or imposing rates under the Local Government Act 1999.\nSchedule 1—Forms\n\nForm 1\n\n\n\n\n\nValuation of Land Regulations 2020\n\nNomination of land valuer to valuation review panel\n\n\n\n\nTo: The Minister under the Valuation of Land Act 1971\n\nThe *Real Estate Institute of South Australia Incorporated/Australian Property Institute Incorporated nominates the land valuer whose name appears below for inclusion on the valuation review panel for the *region/regions nominated.\nName\n\n\n\n\n\nAddress\n\n\n\n\n\nAddress for service of notices\n\n\n\nQualifications\n\n\n\n\n\nRegion or regions nominated\nValuation experience in that region\n\n\n\nSigned\n\nDated this .......day of.................20\n\n\n\n(Being a person authorised by the *Real Estate Institute of S. A. Inc./Australian Property Institute Incorporated to make this nomination).\n\n\n\n(*Strike out whichever is inapplicable)\n\nForm 2\n\n\n\nValuation of Land Regulations 2020\n\nApplication for review of valuation\n\nNote—\n\t1\tA separate application is required for each review sought and the grounds of review must be fully stated on the application form.\n\t2\tNotwithstanding this review, the rate of tax assessed on the valuation must be paid by the due date.\nTo: The Valuer‑General\n\nI give notice that I seek a review of the Valuation No......................................................located at:\n\nHouse number\n\nStreet name\n\nSuburb or town\n\nLot or Section\n\nHundred\nI have previously objected to this valuation and an advice to this objection from the Valuer‑General was dated..............The *value/values as determined under the Act and shown on the *notice/notices of valuation *is/are:\nAnnual value\n$\n\nCapital value\n$\n\nSite value\n$\n\nI contend that the *value/values should be:\nAnnual value\n$\n\nCapital value\n$\n\nSite value\n$\n\nA detailed statement of the grounds for this review application must be given below and should include a description of the land and premises and its present use.\n\n\n\n(If space is insufficient, use the back of the form or attach a statement of grounds)\nRental details (if premises let)\n\nDetailed valuation of land and premises\n\nGross rents\nParticulars\n$\nParticulars\n$\n\n\n\n\nNote—\nIf the application for review is signed by an agent, a written authority signed by the owner must be attached.\nSigned\n\nDated this................day of......................20\nPostal address\n\n\n\n\n(*Strike out whichever is inapplicable)\n\n\nForm 3\n\n\n\n\n\nValuation of Land Regulations 2020\nNotice of sale or transfer of land\nNote—\n\t1\tThis notice must be given to the Valuer‑General within 30 days after the completion of the sale or transfer.\n\t2\tThis notice will not be accepted unless all the details below are supplied.\nTo: The Valuer‑General\nI give notice that:\n\n\nDate of Contract or Transfer\nConsideration $\nSubject to Mortgage $\nNo ........\nValuation No\nReference to Title\nHundred, City or Township\nPlan No\nSection, Town Acre or Allotment No\nArea or Measurement\n\nVolume/\nBook\nFolio/\nPage\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\nhas been transferred\n\nFrom (Transferor)\nTo (Transferee)\nFirst Names\n(in full)\nSurname\n(Block Letters)\nFirst Names\n(in full)\nSurname\n(Block Letters)\nAddress\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\nTransferor's Signature\nTransferee's Signature\n\nWhere the transfer has not been registered in the Lands Titles Registration Office, it is necessary to furnish a diagram of the land if a portion only of a lot or section is being transferred (use space below).\n\n*FOR OFFICE USE ONLY\n\nEntered in F. B.\nChecked\n\nValuation Number\nCode\nGroup\nProperty\nSub\nCD\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\nOwnership Number\n\nMain\nSub\nCD\nCode\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\nSchedule 2—Revocation and transitional provisions\nPart 1—Preliminary\n1—Interpretation\nIn this Schedule—\nthe revoked regulations means the Valuation of Land Regulations 2005.\nPart 2—Revocation of Valuation of Land Regulations 2005\n2—Revocation of Valuation of Land Regulations 2005\nThe Valuation of Land Regulations 2005 are revoked.\nPart 3—Transitional provisions\n3—Applications, nominations or notices made or given under the revoked regulations\nWhere a provision of these regulations substantially corresponds to a provision of the revoked regulations, an application, nomination or notice—\n\t(a)\tmade or given before the commencement of these regulations in accordance with the requirements of that provision of the revoked regulations; and\n\t(b)\tthe effect of which has not been exhausted at the time of commencement of these regulations,\nwill be taken to have been made or given in accordance with the requirements of the corresponding provision of these regulations.\nLegislative history\nNotes\n\t•\tFor further information relating to the Act and subordinate legislation made under the Act see the Index of South Australian Statutes or www.legislation.sa.gov.au.\nPrincipal regulations\nYear\nNo\nReference\nCommencement\n2020\n237\nGazette 23.7.2020 p3862 \n24.8.2020: r 2\n","sortOrder":0}],"analysis":{"summary":{"complexity_score":1,"scope_assessment":{"changed":false,"description":"Scope cannot be assessed as the legislative text was not accessible. The page returned an error due to an outdated URL following a website migration on 24 March 2026."},"complexity_factors":["No legislative content was retrievable — the source URL returned a 404 Page Not Found error","Complexity cannot be meaningfully assessed without access to the actual text","Score of 1 reflects absence of content to analyse, not simplicity of the underlying law"],"plain_english_summary":"The Valuation of Land Regulations 2020 (SA) prescribe how land is officially valued in South Australia, setting out the practical procedures, fees, forms and timeframes the Valuer‑General uses to determine property values. \n\nThat affects property owners, tenants, businesses, local councils and state revenue because those values drive council rates, land tax and other property charges."},"flash_summary_failed":{"failed":true,"reason":"Unauthenticated. Configure AI_GATEWAY_API_KEY or use a provider module. Learn more: https://ai-sdk.dev/unauthenticated-ai-gateway","source":"analysis-cron"},"issue_detection":{"absurdities":[],"contradictions":[]},"flash_summary":{"complexity_score":4,"scope_assessment":{"changed":false,"description":"These regulations revoke the Valuation of Land Regulations 2005 (Sch 2 cl 2) but save and convert ongoing applications, nominations or notices where provisions 'substantially correspond' (Sch 2 cl 3). The instrument principally updates procedural detail, forms and definitions rather than expanding substantive valuation powers, so the regulatory scope is materially unchanged."},"complexity_factors":["Multiple cross-references to the Valuation of Land Act (ss 23, 25A, 25B, 29, 34) that require reading the Act alongside these regulations","Prescribed, legally‑required forms and formalities (Schedule 1 Forms 1–3) increasing paperwork and strict compliance requirements","Fixed procedural timelines and notice content requirements (r5: 60‑day objection; Form 3 note: 30‑day sale/transfer notice) creating time‑sensitive obligations","Delegated nomination and selection processes involving external bodies (r6) and the Valuer‑General's role in supplying panels and accepting selections (r8) — administrative discretion points","Technical definitions and exclusions for valuation treatment (r4, r10) that depend on factual and industry knowledge (machinery, utilities, trees, electricity plant)","Transitional and revocation provisions (Sch 2 cl 2–3) using a ‘substantially corresponds’ test that can complicate continuity of existing applications"],"plain_english_summary":"These regulations set procedural rules under the Valuation of Land Act 1971: they define some items that count toward annual value (r4), exclude certain fixtures from valuations (r10), require specific notice wording and timeframes for objections (r5), prescribe nomination, application and form requirements for valuation panels and reviews (rr6–9), and revoke the 2005 regulations with transitional savings (Sch 2). Owners bear compliance tasks and deadlines (r5, Form 3) and may select the reviewer for a valuation review (r8(1)); the Valuer‑General and nominated bodies exercise procedural discretion (rr6,8)."},"kimi_summary":{"content_quality":"ok","complexity_score":4,"scope_assessment":{"changed":false,"description":"The regulations remain tightly focused on their original purpose: operational details for land valuation processes under the 1971 Act. The 2020 version is a straightforward remake of the 2005 regulations with updated forms and minor technical adjustments. No significant scope creep is evident — the legislation does not expand beyond valuation administration into broader property law or tax policy."},"complexity_factors":["Moderate cross-referencing to the parent Act (Valuation of Land Act 1971) — 8 explicit section references requiring external lookup","Nested conditional logic in regulation 10 with an explicit exception to the exclusion rules (electricity infrastructure for specific bodies)","Multiple defined terms but limited to 3 in the main interpretation section (Act, premises) plus Schedule-specific definitions","Prescriptive form-based requirements with mandatory fields and procedural steps (3 detailed forms in Schedule 1)","Dual-path nomination process requiring interaction with professional bodies (Real Estate Institute or Australian Property Institute)","Transitional provisions handling continuity from revoked 2005 regulations"],"plain_english_summary":"**What this legislation does:**\n\nThese regulations set out the practical rules for how land valuations work in South Australia under the *Valuation of Land Act 1971*. They cover:\n\n- **What counts as \"annual value\"** — specifically which machinery and equipment (like heating, cooling, lifts and escalators) get included when calculating a property's value for tax purposes.\n\n- **How you find out about your valuation** — rules about notices sent to property owners, including a mandatory 60-day window to object if you disagree with the valuation. The notice must include specific wording telling you about this right.\n\n- **Who can review disputed valuations** — procedures for nominating qualified land valuers to panels that handle valuation reviews, and how property owners choose a valuer from these panels when they want a review.\n\n- **What doesn't count in valuations** — a list of things that must be excluded from property value calculations, such as:\n  - Removable business equipment (machinery that isn't fixed down, or can be removed without major damage)\n  - Public utility infrastructure (power poles, water pipes, etc.)\n  - Trees planted for commercial timber, land conservation, effluent disposal, or wildlife habitat\n  - *Exception:* Certain electricity infrastructure owned by specific government bodies *does* get included for council rates purposes.\n\n- **Paperwork requirements** — prescribed forms for nominating valuers, applying for reviews, and notifying the Valuer-General when land is sold.\n\n**Who it affects:**\n- Property owners in South Australia (especially those paying council rates or land tax)\n- Land valuers seeking appointment to review panels\n- The Valuer-General's office\n- Real estate and property institutes that nominate valuers\n\n**Why it matters:**\nThese rules determine how much tax you pay on your property. They ensure valuations are consistent, give you a fair process to challenge valuations you think are wrong, and clarify what physical improvements actually add to your property's taxable value. The 2020 version replaced older 2005 regulations and includes transitional rules so existing applications don't get disrupted."}},"importantCases":[],"_links":{"self":"/api/acts/valuation-of-land-regulations-2020","history":"/api/acts/valuation-of-land-regulations-2020/history","analysis":"/api/acts/valuation-of-land-regulations-2020/analysis","conflicts":"/api/acts/valuation-of-land-regulations-2020/conflicts","importantCases":"/api/acts/valuation-of-land-regulations-2020/important-cases","documents":"/api/acts/valuation-of-land-regulations-2020/documents"}}