Land Valuation Act 2010

The Act directly affects every owner of land in Queensland, because all land must be valued under it. The most visible practical effect is on:

• Landowners paying land tax: the annual valuation determines their taxable value under the Land Tax Act 2010.
• Ratepayers: local governments set rates by applying a rate in the dollar to the value established under this Act.
• Holders of State land tenures: rent under the Land Act 1994 may be calculated by reference to a Land Act rental valuation.
• Buyers and sellers of land: a valuation is often the starting point for negotiations and stamp duty calculations, although this Act does not directly govern those matters.
• Commercial and industrial property owners: site value methodology can produce markedly different figures from unimproved value, particularly in rezoned or redeveloped areas.

The Valuer-General, local governments, the Queensland Revenue Office, and the Department of Resources are all institutional stakeholders who rely on valuations produced under the Act.

Valuer-General. Must value all lands in each local government area annually (section 5(1)) and must issue valuation notices to affected persons (Chapter 2, Part 4, Division 3). Must consider and decide properly made objections (section 147), hold conferences where required (Chapter 3, Part 3), and give objection decision notices within the required timeframes.

Land owners. Must give the Valuer-General notice of changes in ownership within 30 days (section 245), using the approved combined form. Must comply with information requirements from authorised persons (section 232). Must not give false or misleading information to the Valuer-General (section 249). If a notice given to the Valuer-General is defective, the owner must fix the defect within the period stated (section 246).

Local governments and other entities. May request information from the Valuer-General about valuations and must pay the prescribed fee for distributing valuation rolls (Chapter 6, Part 4).

Authorised persons. Are bound by entry and search procedures in Chapter 8. May enter places with the occupier's consent or under a warrant, and must produce identity cards on request.

The Valuer-General has broad powers to:

• Determine valuation methodology within the Act's framework, including designating land as a particular type and applying concessions and allowances (Chapter 2, Part 2, Divisions 4-5).
• Make and issue maintenance valuations at any time to reflect changes (Chapter 2, Part 5).
• Appoint authorised persons to gather information needed for valuations (Chapter 8, Part 1).
• Direct suppression of information in valuation rolls (Chapter 6, Part 3).
• Refuse to consider objections that are not properly made (section 147(3)).
• Extend the objection period where an owner can show mental or physical incapacity, extreme circumstance, or other satisfactory reason (Chapter 3, Part 1, Division 2).

Authorised persons (Chapter 8, Part 2) may enter places to gather valuation information. They may enter with the occupier's consent or by warrant, examine documents, take copies, require persons to answer questions, and take reasonable steps to secure evidence. They must give a warning before proceeding if the occupier objects.

QCAT has external review jurisdiction over certain administrative decisions under Chapter 5, Part 2, providing an independent check on the Valuer-General's exercise of discretion in matters other than the valuation itself.

Most penalty provisions are set at a maximum of 50 penalty units for conduct such as:

• Failing to return an identity card within 21 days of ceasing to be an authorised person (section 222).
• Contravening an authorised person's information requirement (section 232).
• Giving an authorised person false or misleading information (section 239).
• Obstructing an authorised person (section 240).
• Impersonating an authorised person (section 241).
• Failing to give notice of a change of ownership within 30 days (section 245).
• Failing to correct a defective ownership change notice (section 246).
• Giving the Valuer-General false or misleading information (section 249).
• Disclosing designated confidential information (section 260).

For offences against section 249, proceedings must be started within one year of the offence or of the offence coming to the Valuer-General's knowledge, whichever is later.

Regulations may create offences for contravening regulatory requirements with a maximum penalty of up to 20 penalty units (section 265(2)).

Annual valuation cycle. The Valuer-General makes annual valuations of all land in a local government area under section 72(1). Valuation notices are issued and the valuation takes effect on a date specified in the notice. The usual cycle is based on a 30 June effective date for annual valuations.

Objection process. An owner who receives a valuation notice may object within the usual objection period. A properly made objection (section 112) must be in the approved form, relate to only one valuation (unless section 107 applies), be signed by the objector or their agent, comply with the section 113 requirements including stating objection grounds, and be accompanied by the prescribed fee. Objections may be amended under Chapter 3, Part 5, only by signed notice. The Valuer-General initially assesses whether the objection is properly made (Chapter 3, Part 2) and may issue a correction notice giving the objector an opportunity to remedy a defect.

Properly made objections may be the subject of a conference (Chapter 3, Part 3). The Valuer-General must decide the objection at an appropriate stage and give the objector an objection decision notice.

Appeals. A dissatisfied objector may appeal to the Land Court under Chapter 4. The appeal must be started within the prescribed period. On questions of law, there is a further right of appeal to the Land Appeal Court and then the Court of Appeal (Chapter 4, Part 6). The Land Court may, in certain circumstances, amend the valuation during the appeal.

Maintenance valuations. The Valuer-General may make a maintenance valuation at any time between annual valuations to reflect specific changes. Notice is given under Chapter 2, Part 5, Division 3. A maintenance valuation made while an objection is pending can lapse or suspend the objection in specified circumstances (section 148).

QCAT review. Certain administrative decisions (not the valuation itself) are subject to QCAT review under Chapter 5, Part 2, after internal review under Chapter 5, Part 1.

The Act explicitly interacts with several other Queensland and Commonwealth instruments:

• Land Tax Act 2010: land tax valuations under this Act feed directly into liability calculations under the Land Tax Act (section 6(1)(a) and references in the Land Tax Act to sections 16 and 17).
• Land Act 1994: Land Act rental valuations are used to calculate rent for State tenure land (section 6(1)(c)).
• Local Government Act 2009 and City of Brisbane Act 2010: rating valuations feed into the rating system under those Acts.
• Water Act 2000: the ownership change combined form covers information required under the Water Act (section 245).
• Foreign Ownership of Land Register Act 1988: the combined ownership change form also captures information for that register (section 245).
• Duties Act 2001: the combined form captures duties information (section 245).
• Planning legislation: zoning under a planning scheme determines whether land is rural or non-rural (sections 8-10).
• Acts Interpretation Act 1954: transitional provisions are subject to this Act (section 268).
• Telecommunications Act 1997 (Cth): the stored case Telstra Corporation Ltd v State of Queensland [2016] FCA 1213 raised the question whether Queensland's Land Valuation Act 2010 discriminated against Telstra in applying unimproved value to telecommunications infrastructure sites, with the Federal Court examining the interaction between the Queensland valuation regime and the carrier facility protections in Schedule 3 of the Telecommunications Act.

Offset provisions for the 2011 transition. When the Act replaced unimproved value with site value for non-rural land from 2011, some landowners faced large increases in their taxable value. Sections 274-275 phase that increase in over 12 years (from 30 June 2011 through 30 June 2022). However, the offset applies only while the same person who owned the land on the 2011 valuation-making day continues to own it (section 274(3)). A sale of the land eliminates the offset, meaning buyers of formerly rural land converted to non-rural may face the full unadjusted site value immediately.

Properly made objection requirements. An objection is either properly made or not. If it fails any of the mandatory requirements in sections 112-113, it cannot be considered, and the Valuer-General is not authorised to consider or decide it (section 147(3)). Failing to pay the prescribed fee, failing to state a ground, or failing to sign the form can all render the objection invalid even if the substantive argument is sound.

Lapsing and suspension of objections. A maintenance valuation made while an objection is pending can suspend or terminate the objection in the circumstances set out in section 148. Owners who have lodged an objection should monitor whether a maintenance valuation has been issued, because their objection may no longer be alive.

Separate valuations may be declared. Not all land in a lot will necessarily be valued as one. The Valuer-General can declare a separate valuation for part of a lot (Chapter 2, Part 3, Division 2), which can produce a different taxable or rateable figure from what the landowner expects.

One-year limitation for false information prosecutions. Section 249(3) imposes a one-year limitation period running from the later of the offence date and the date it came to the Valuer-General's knowledge. Parties who believe they have been affected by false information given to the Valuer-General must move quickly.

Example 1: Annual rating valuation dispute. A Brisbane landowner receives a valuation notice showing their site value has increased by 40 per cent compared to the previous year. They believe the increase does not reflect market evidence. Under section 112, they lodge an objection in the approved form within the usual objection period, identifying their grounds (for example, that the comparable sales used were not truly comparable). The Valuer-General assesses the objection, may invite the owner to a conference, and issues an objection decision notice. If the owner is not satisfied, they appeal to the Land Court.

Example 2: Change of ownership notice. A company purchases a commercial property in Brisbane. Under section 245, the new owner must give the Valuer-General notice using the combined form within 30 days. Failure to do so exposes the company to a penalty of up to 50 penalty units. The combined form also discharges obligations under the Land Tax Act, the Duties Act 2001, the Foreign Ownership of Land Register Act 1988, and the Water Act 2000.

Example 3: Rural to non-rural reclassification. A pastoral property is rezoned from rural to residential in a new planning scheme. From the date the rezoning takes effect, the land is non-rural under sections 8-9 and will be valued on a site value basis from the next annual valuation. If the site value exceeds the previous unimproved value by more than $1 million and the same owner holds the land, the offset provisions in sections 274-275 phase in the increase over up to 12 years. A sale before the offset expires resets the owner's position.

Example 4: Maintenance valuation during appeal. An owner lodges a properly made objection and the objection proceeds to the Land Court. Before the hearing, the Valuer-General issues a maintenance valuation amending the original annual valuation. Depending on timing and the precise circumstances, the maintenance valuation may affect the objection under section 148, and both the owner and their legal adviser need to review whether the objection remains alive and against which valuation it is directed.