McNeill v Valuer-General of NSW

File Number(s): 2025/253114

Publication restriction: Nil

Judgment

1. COMMISSIONER: On 7 September 2024, pursuant to s 6A of the Valuation of Land Act 1916 (NSW) (VL Act), the Valuer General ascertained the land value of Lot 18 in Deposited Plan 1139117 (Land) as at 1 July 2024 (Valuation Date) as $1,040,000.

2. The Applicant is the owner of the Land.

3. On 20 January 2025, the Applicant lodged a Valuation Objection form pursuant to s 34 of the VL Act on the ground that the Valuer-General applied the incorrect mixed use apportionment factor (MUAF) and the method of valuation under s 6A of the VL Act.

4. On 18 March 2025, a report was prepared for the Valuer-General in relation to the Applicant’s Objection. The report supported a land value of the land as $1,040,000, and calculated the MUAF for the non-residential portion of the Land to be 48%.

5. On 29 April 2025, pursuant to s 35C of the VL Act, the Valuer-General disallowed the Applicant’s Objection.

6. Pursuant to s 37(1) of the VL Act, 0n 3 July 2025 the Applicant appealed the Valuer-General decision by filing a Class 3 Application in this Court.

7. The Applicant filed her appeal in Court in accordance with the time provisions in s 38(1) of the VL Act.

8. The proceedings fall within the Court’s jurisdiction pursuant to s 19(b) of the Land and Environment Court Act 1979 (NSW) (LEC Act).

9. The statutory power or function in determining the proceedings is s 40 of the VL Act.

10. The Court arranged a conciliation conference under s 34(1) of the LEC Act between the parties, which was held on 18 November 2025 and 17 December 2025. I presided over the conciliation conference which took place in the Land and Environment Court in Sydney, together with viewing comparable sales in Yamba and Townsend, and then the Court sitting in McLean Local Court.

11. At the conciliation conference, the parties reached agreement as to the terms of a decision in the proceedings that would be acceptable to the parties. This decision involved upholding the appeal and determining the Land value and the MUAF.

12. Under s 34(3) of the LEC Act, I must dispose of the proceedings in accordance with the parties’ decision if the parties’ decision is a decision that the Court could have made in the proper exercise of its functions. I am satisfied that the jurisdictional requirements have been met to enable me to make final orders in these proceedings.

13. As the parties’ decision is a decision that the Court could have made in the proper exercise of its functions, I am required under s 34(3) of the LEC Act to dispose of the proceedings in accordance with the parties’ decision, which has been set out in draft consent orders dated 17 December 2025.

14. The Court notes:

15. Each party is to bear its own costs in relation to the proceedings.

16. The Court notes that the Applicant has agreed that the issued land values under s 6A of the Valuation of Land Act 1916 (NSW) for the 2022, 2023 and 2024 valuation years for land known as 12 Deering Street, Yamba (Lot 172 in Deposited Plan 1166788) are confirmed and the Applicant will not commence proceedings appealing against the issued land values in respect of those years.

17. The Court orders:

18. The appeal is upheld.

19. Pursuant to s 40(1)(b) of the Valuation of Land Act 1916 (NSW), the land value of Lot 18 in Deposited Plan 1139117, known as 2 Deering St, Yamba NSW 2464 is amended to $1,000,000 for the 1 July 2024 valuation year.

20. Pursuant to s 40(1)(b) of the Valuation of Land Act 1916 (NSW), the mixed-use apportionment factor under s 14BBB of the Valuation of Land Act 1916 (NSW) is amended to 45% for the 1 July 2024 valuation year.

M Peatman

Acting Commissioner of the Court

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