Valuation of Land Act 1960

11 General valuation to be made each year 40

12 Minister may vary dates for general valuation in municipal district 40

13DA Valuations for the purposes of the Local Government Act 1989 41

13DC Valuations generally 42

13DF Supplementary valuation 45

13DFA Certification of supplementary valuation 51

13DFB Valuer-general to make supplementary valuation if requested by council 52

13DH Valuer's powers and duties 53

Part IIA—Valuations for Emergency Services and Volunteers Fund Act 2012 55

13E Application of Part 55

13H General valuation to be made each year 56

13I Minister may vary dates for general valuation of non-rateable leviable land 56

13J Valuations for the purposes of Emergency Services and Volunteers Fund Act 2012 57

13K Valuations generally 57

13L Supplementary valuation 59

13M Certification of supplementary valuation 64

13N Valuer-general to make supplementary valuation if requested by collection agency 65

13O Valuer's powers and duties 66

Part IIB—Supplementary valuations for windfall gains tax 67

13P Request for supplementary valuation of rateable land or non-rateable leviable land for windfall gains tax 67

13Q Supplementary valuation of rateable land or non-rateable leviable land for windfall gains tax 67

13R Certification of supplementary valuation under this Part 68

Part III—Objections, reviews and appeals 70

Division 1—Introductory 71

14 Definitions 71

Division 2—Notice of valuations 72

15 Notice of valuation 72

15AA Commissioner must serve notice of supplementary valuation under Part IIB 74

15A Commissioner must serve notice of valuation of transmission easements 75

15B Service of notice of valuation 75

Division 3—Objections 77

16 Who may object? 77

17 Grounds for objection 81

17A Objections relating to valuation of transmission easements under section 5B 81

18 Time for lodging objection 82

20 Exchange of information on certain objections 83

21 Determination of objection 84

21A Commissioner to be notified of certain objections 86

Division 4—Reviews and appeals 87

22 Application to VCAT for review 87

23 Appeal to Supreme Court 89

24 Grounds of review or appeal 90

25 Powers on review or appeal 90

26 Costs 91

27 Costs if owner and occupier apply separately 92

Division 5—General 93

29 Recovery of rate or tax pending objection, review or appeal 93

30 VCAT members not disqualified as witnesses 93

31 Transitional provisions—State Taxation Acts (Amendment) Act 2004 93

32 Transitional provisions—Valuation of Land (Amendment) Act 2006 94

33 Transitional provision—State Taxation Legislation (Miscellaneous Amendments) Act 2006 95

34 Transitional provision—Valuation of Land Amendment Act 2009 95

35 Saving of 2018 valuations—State Taxation Acts Further Amendment Act 2017 95

36 Savings provision for objections—State Taxation Acts Further Amendment Act 2017 95

37 Savings provision for reviews—State Taxation Acts Further Amendment Act 2017 96

38 Savings provision for appeals to the Supreme Court—State Taxation Acts Further Amendment Act 2017 96

39 Transitional provision—State Taxation Further Amendment Act 2024 97

Part IV—Miscellaneous 98

51 Validity of general valuations 98

52 Regulations 98

Endnotes 99

1 General information 99

2 Table of Amendments 101

3 Explanatory details 110

Version No. 161

Valuation of Land Act 1960

No. 6653 of 1960

Version incorporating amendments as at

Long title amended by No. 8181 s. 2(1)(Sch. item 198).

An Act to provide for the Appointment of a Valuer-general and a Valuers' Qualification Board, and to make further Provision with regard to the Valuation of Land by Municipalities, and for other purposes.

BE IT ENACTED by the Queen's Most Excellent Majesty by and with the advice and consent of the Legislative Council and the Legislative Assembly of Victoria in this present Parliament assembled and by the authority of the same as follows (that is to say):

1 Short title and commencement

(1) This Act may be cited as the Valuation of Land Act 1960.

(2) This Act shall come into operation on a day to be fixed by proclamation of the Governor in Council published in the Government Gazette and different days may be so fixed for different Parts or sections of this Act.

S. 1(3) amended by Nos 7276 s. 2(a), 8405 s. 5(a)(b), repealed by No. 121/1986 s. 112.

S. 2
amended by No. 55/1989 s. 5(1)(a).

2 Definitions

(1) In this Act unless inconsistent with the context or subject-matter—

area means the territory within which a rating authority levies rates or taxes;

S. 2(1) def. of AVPCC inserted by No. 58/2012 s. 111(1), amended by No. 50/2024 s. 56(a).

AVPCC means an Australian Valuation Property Classification Code based on the Valuation Best Practice Specifications Guidelines;

S. 2(1) def. of business day inserted by No. 67/2017 s. 34(a).

business day means a day other than—

(a) a Saturday or a Sunday; or

(b) a day appointed under the Public Holidays Act 1993 as a public holiday or public half-holiday;

S. 2(1) def. of capital improved value inserted by No. 55/1989 s. 5(1)(b).

capital improved value means the sum which land, if it were held for an estate in fee simple unencumbered by any lease, mortgage or other charge, might be expected to realize at the time of valuation if offered for sale on any reasonable terms and conditions which a genuine seller might in ordinary circumstances be expected to require;

S. 2(1) def. of collection agency inserted by No. 58/2012 s. 111(1), amended by No. 16/2025 s. 22(5)(a)(ii).

collection agency has the same meaning as it has in section 3 of the Emergency Services and Volunteers Fund Act 2012;

S. 2(1) def. of collection agency general valuation inserted by No. 58/2012 s. 111(1), repealed by No. 67/2017 s. 34(b).

S. 2(1) def. of commercial and industrial property tax inserted by No. 16/2024 s. 64(a).

commercial and industrial property tax means tax payable under the Commercial and Industrial Property Tax Reform Act 2024;

S. 2(1) def. of Commis-sioner inserted by No. 3/2004 s. 15(a).

Commissioner means Commissioner of State Revenue under the Taxation Administration Act 1997;

S. 2(1) def. of council substituted by No. 12/1989 s. 4(1)(Sch. 2 item 125.1).

council has the same meaning as in the Local Government Act 1989;

S. 2(1) def. of council general valuation inserted by No. 94/2009 s. 3(a), repealed by No. 67/2017 s. 34(c).

S. 2(1) def. of emergency services and volunteers funding levy inserted by No. 16/2025 s. 22(5)(a)(i).

emergency services and volunteers funding levy has the same meaning as levy has in section 3 of the Emergency Services and Volunteers Fund Act 2012;

S. 2(1) def. of estimated annual value inserted by No. 55/1989 s. 5(1)(c) (as substituted by No. 78/1991 s. 15(a)), amended by No. 91/1994 s. 4(a).

estimated annual value of any land, means the rent at which the land might reasonably be expected to be let from year to year (free of all usual tenants' rates and taxes) less—

(a) the probable annual average cost of insurance and other expenses (if any) necessary to maintain the land in a state to command that rent (but not including the cost of rates and charges under the Local Government Act 1989); and

(b) the land tax that would be payable if that land was the only land its owner owned;

S. 2(1) def. of farm land inserted by No. 55/1989 s. 5(1)(c), substituted by No. 91/1994 s. 4(b).

farm land means any rateable land—

(a) that is not less than 2 hectares in area; and

(b) that is used primarily for grazing (including agistment), dairying, pig‑farming, poultry-farming, fish‑farming, tree-farming, bee‑keeping, viticulture, horticulture, fruit-growing or the growing of crops of any kind or for any combination of those activities; and

(c) that is used by a business—

(i) that has a significant and substantial commercial purpose or character; and

(ii) that seeks to make a profit on a continuous or repetitive basis from its activities on the land; and

(iii) that is making a profit from its activities on the land, or that has a reasonable prospect of making a profit from its activities on the land if it continues to operate in the way that it is operating;

S. 2(1) def. of fire services property levy inserted by No. 58/2012 s. 111(1), repealed by No. 16/2025 s. 22(5)(a)(iii).

S. 2(1) def. of fixture inserted by No. 38/2023 s. 18(1).

fixture, on land, means any of the following, whether owned by the owner of the land or a tenant or any other occupier of the land—

(a) anything that constitutes a fixture at law;

(b) any other item fixed to the land;

S. 2(1) def. of general valuation inserted by No. 6825 s. 2, amended by Nos 55/1989 s. 11(2)(a), 94/2009 s. 3(c), 58/2012 s. 111(2), substituted by Nos 66/2016 s. 26, 67/2017 s. 34(d), amended by No. 50/2024 s. 56(b).

general valuation means a valuation that the valuer‑general is causing or has caused to be made—

(a) under Part II of all rateable land in an area; or

(b) under Part IIA of all non-rateable leviable land;

S. 2(1) def. of Information Privacy Principle inserted by No. 42/2017 s. 69.

Information Privacy Principle has the same meaning as in the Privacy and Data Protection Act 2014;

S. 2(1) def. of improve-ments inserted by No. 55/1989 s. 5(1)(d) (as amended by No. 81/1989 s. 3 (Sch. item 56)), amended by No. 10/1996 s. 27(1).

improvements, for the purpose of ascertaining the site value of land, means all work actually done or material used on and for the benefit of the land, but in so far only as the effect of the work done or material used increases the value of the land and the benefit is unexhausted at the time of the valuation, but, except as provided in subsection (2AA), does not include—

(a) work done or material used for the benefit of the land by the Crown or by any statutory public body; or

(b) improvements comprising—

(i) the removal or destruction of vegetation or the removal of timber, rocks, stone or earth; or

(ii) the draining or filling of the land or any retaining walls or other works appurtenant to the draining or filling; or

(iii) the arresting or elimination of erosion or the changing or improving of any waterway on or through the land—

unless those improvements can be shown by the owner or occupier of the land to have been made by that person or at that person's expense within the fifteen years before the valuation;

S. 2(1) def. of leviable land inserted by No. 58/2012 s. 111(1), amended by No. 16/2025 s. 22(5)(a)(ii).

leviable land has the same meaning as it has in section 3 of the Emergency Services and Volunteers Fund Act 2012;

S. 2(1) def. of mortgage inserted by No. 55/1989 s. 5(1)(d).

mortgage includes every charge upon land which is registered under any Act relating to the registration of deeds or instruments affecting title to land, and includes a transfer or conveyance to a registered building society, subject to a deed of defeasance in favour of a borrower;

S. 2(1) def. of municipal district inserted by No. 94/2009 s. 3(a).

municipal district has the same meaning as in the Local Government Act 1989;

S. 2(1) def. of municipality repealed by No. 12/1989 s. 4(1)(Sch. 2 item 125.2).

S. 2(1) def. of net annual value inserted by No. 55/1989 s. 5(1)(e) (as amended by No. 78/1991 s. 15(b)).

net annual value of any land, means—

(a) except in the case of the lands described in paragraphs (b) and (c)—

(i) the estimated annual value of the land; or

(ii) five per centum of the capital improved value of the land—

(whichever is the greater); or

(b) in the case of any rateable land which is—

(i) farm land; or

(ii) a house, flat or unit (other than an apartment house, lodging house or boarding house) in the exclusive occupation of the owner and used for residential purposes; or

(iii) a house or unit (other than an apartment house, lodging house or boarding house) in the exclusive occupation of a tenant and used for residential purposes; or

(iv) a residential unit in respect of which a residence right in a retirement village (as defined in the Retirement Villages Act 1986) exists—

five per centum of the capital improved value of the land; or

(c) in the case of parklands, reserves or other lands owned by the Crown or any statutory authority, occupied (other than under any lease) for pastoral purposes only—the estimated annual value of it;

S. 2(1) def. of non-rateable leviable land inserted by No. 58/2012 s. 111(1), amended by No. 16/2025 s. 22(5)(a)(ii).

non-rateable leviable land has the same meaning as it has in section 3 of the Emergency Services and Volunteers Fund Act 2012;

S. 2(1) def. of non-rateable non-leviable land inserted by No. 67/2015 s. 8(1).

non-rateable non-leviable land means land that is not rateable land and not leviable land;

S. 2(1) def. of notice of valuation inserted by No. 94/2009 s. 3(a), amended by Nos 67/2017 s. 34(e), 52/2021 s. 95(1)(b), substituted by No. 50/2024 s. 56(c).

notice of valuation means a notice served under section 15(3)(a), 15AA(1) or 15A;

owner in relation to any land, means the person who is entitled to receive the rack-rent for the land or who, if the land were let at a rack-rent, would be entitled to receive the rent;

S. 2(1) defs of Part and prescribed repealed by No. 50/2024 s. 56(g).

S. 2(1) def. of rateable land inserted by No. 58/2012 s. 111(1).

rateable land has the same meaning as it has in section 3(1) of the Local Government Act 1989;

S. 2(1) def. of rating authority amended by Nos 81/1989 s. 3(Sch. item 55(a)(b)), 105/1995 s. 4, 40/1997 s. 138(Sch. 2 item 16.1), 66/2000 s. 56, 3/2004 s. 15(b).

rating authority means—

(a) any council in respect of its powers under any Act;

(b) any Authority under the Water Act 1989;

(d) Melbourne Water Corporation;

(e) the Minister responsible for administering section 139 of the Water Industry Act 1994, when exercising the power to levy rates under that section;

(f) the Commissioner;

(g) any other authority which levies rates or taxes and is prescribed for the purpose by proclamation of the Governor in Council published in the Government Gazette;

S. 2(1) def. of registered valuer inserted by No. 8649 s. 2, repealed by No. 91/1994 s. 3(1)(a).

S. 2(1) def. of releasable information inserted by No. 42/2017 s. 69.

releasable information means—

(a) the net annual value, the site value and the capital improved value for each property recorded in the valuation record, where that value has been determined in the relevant valuation specified in section 7C(1);

(b) a property description for each property recorded in the valuation record;

S. 2(1) def. of relevant municipal district inserted by No. 94/2009 s. 3(a), repealed by No. 67/2017 s. 34(f).

S. 2(1) def. of residential use land inserted by No. 55/1989 s. 5(1)(f), amended by No. 50/2024 s. 56(d).

residential use land means any rateable land—

(a) which is a unit or self-contained dwelling-house used solely for residential purposes; and

(b) which is situated in the municipal district of a council in which rates are levied in whole or in part on the site value of rateable land; and

(c) the site value of which, or in the case of a unit, the site value of the larger property of which the unit forms a part, has been declared by a valuer appointed by the valuer-general to carry out the general or supplementary valuation to have been materially increased by reason that it is suitable for development or further development which is allowed by or pursuant to any relevant planning scheme;

S. 2(1) def. of return inserted by No. 69/2011 s. 48, amended by No. 50/2024 s. 56(e).

return, in relation to a general valuation or supplementary valuation, means the act of the valuer who carried out the valuation giving to the valuer‑general a general valuation or a supplementary valuation which has been signed and dated;

S. 2(1) def. of site value inserted by No. 55/1989 s. 5(1)(f).

site value of land, means the sum which the land, if it were held for an estate in fee simple unencumbered by any lease, mortgage or other charge, might in ordinary circumstances be expected to realise at the time of the valuation if offered for sale on such reasonable terms and conditions as a genuine seller might be expected to require, and assuming that the improvements (if any) had not been made;

S. 2(1) def. of transmission easement inserted by No. 3/2004 s. 15(a), amended by No. 88/2005 s. 117(Sch. 2 item 10.1).

transmission easement has the same meaning as in the Land Tax Act 2005;

S. 2(1) def. of transmission easement holder inserted by No. 3/2004 s. 15(a), amended by No. 88/2005 s. 117(Sch. 2 item 10.1).

transmission easement holder has the same meaning as in the Land Tax Act 2005;

S. 2(1) def. of unit inserted by No. 55/1989 s. 5(1)(f), amended by No. 22/2006 s. 8(1).

unit means—

(a) a unit on a registered plan of strata subdivision subject to Schedule 2 to the Subdivision Act 1988; and

(b) a stratum estate within the meaning of the Transfer of Land Act 1958; and

(c) a building or part of a building in the exclusive occupation of a person who is entitled to occupation by virtue of being a shareholder in a company which owns the building or a tenant of such a shareholder; and

(d) a residential unit in respect of which a residence right in a retirement village under the Retirement Villages Act 1986 is in force;

S. 2(1) def. of urban farm land inserted by No. 55/1989 s. 5(1)(f), amended by Nos 94/2009 s. 3(b), 50/2024 s. 56(f).

urban farm land means any farm land the site value or net annual value of which has been declared by the valuer appointed by the valuer-general to carry out the general or supplementary valuation to have been materially increased—

(a) by reason of its proximity to land which has been or is being developed for residential, industrial, commercial or other urban purposes; or

(b) by reason of its proximity to land which has been or is being subdivided into allotments used or intended to be used predominantly for recreational or residential purposes—

and on which in the opinion of the valuer any farming operations would be ancillary to the predominant use of the land;

S. 2(1) def. of valuation authority, in relation to a municipal district inserted by No. 94/2009 s. 3(a), substituted as valuation authority, in relation to rateable land in a municipal district by No. 67/2017 s. 34(g), repealed by No. 50/2024 s. 56(h).

S. 2(1) def. of valuation authority, in relation to non-rateable leviable land inserted by No. 58/2012 s. 111(1), substituted by No. 67/2017 s. 34(h), repealed by No. 50/2024 s. 56(h).

S. 2(1) def. of Valuation Best Practice Specifications Guidelines inserted by No. 58/2012 s. 111(1), amended by No. 34/2014 s. 28.

Valuation Best Practice Specifications Guidelines means the guidelines prepared by the valuer-general under section 5AA;

S. 2(1) def. of valuation record inserted by No. 94/2009 s. 3(a), amended by Nos 67/2017 s. 34(i), 52/2021 s. 95(1)(c).

valuation record means the record of general and supplementary valuations established and maintained by the valuer-general under section 7C;

S. 2(1) def. of valuer-general general valuation inserted by No. 94/2009 s. 3(a), substituted by No. 58/2012 s. 111(3), repealed by No. 67/2017 s. 34(j).

S. 2(1) def. of WGT event inserted by No. 52/2021 s. 95(1)(a).

WGT event has the same meaning as in the Windfall Gains Tax Act 2021;

S. 2(1) def. of windfall gains tax inserted by No. 52/2021 s. 95(1)(a).

windfall gains tax means tax payable under the Windfall Gains Tax Act 2021.

S. 2(2) inserted by No. 55/1989 s. 5(1)(f).

(2) In estimating the value of improvements on any land for the purpose of ascertaining the site value of the land, the value of the improvements is the sum by which the improvements upon the land are estimated to increase its value if offered for sale on such reasonable terms and conditions as a genuine seller might in ordinary circumstances be expected to require.

S. 2(2AA) inserted by No. 10/1996 s. 27(2).

(2AA) Works relating to a port, being buildings, breakwaters, berths, wharfs, aprons, canals or associated works are improvements within the meaning of this Act.

S. 2(2A) inserted by No. 55/1989 s. 5(1)(f) (as amended by No. 78/1991 s. 15(c)).

(2A) In determining the estimated annual value of any land, the rent at which the land might reasonably be expected to be let from year to year is to be taken to be the annual rent at which the land might reasonably be let at the usually prevailing terms and conditions.

S. 2(2B) inserted by No. 38/2023 s. 18(2).

(2B) In determining the capital improved value of any land, the sum which the land might be expected to realize at the time of valuation includes the value of the fixtures on the land.

S. 2(3) inserted by No. 55/1989 s. 5(1)(f).

(3) If it is necessary to determine the capital improved value or site value of any rateable land in respect of which any person is liable to be rated, but which forms part of a larger property, the capital improved value and site value of each part are as nearly as practicable the sum which bears the same proportion to the capital improved value and site value of the whole property as the estimated annual value of the portion bears to the estimated annual value of the whole property.

S. 2(3A) inserted by No. 58/2012 s. 111(4), amended by No. 16/2025 s. 22(5)(b).

(3A) If it is necessary to determine the capital improved value or site value of any non-rateable leviable land in respect of which the emergency services and volunteers funding levy is to be levied, but which forms part of a larger property, the capital improved value and site value of each part are as nearly as practicable the sum which bears the same proportion to the capital improved value and site value of the whole property as the estimated annual value of the portion bears to the estimated annual value of the whole property.

S. 2(3B) inserted by No. 67/2015 s. 8(2), amended by Nos 52/2021 s. 95(2), 16/2024 s. 64(b).

(3B) If it is necessary to determine the capital improved value or site value of any land that is non-rateable non-leviable land in respect of which land tax is to be imposed under the Land Tax Act 2005, commercial and industrial property tax is to be imposed under the Commercial and Industrial Property Tax Reform Act 2024 or windfall gains tax is imposed under the Windfall Gains Tax Act 2021, but which forms part of a larger property, the capital improved value and site value of each part are as nearly as practicable the sum which bears the same proportion to the capital improved value and site value of the whole property as the estimated annual value of the portion bears to the estimated annual value of the whole property.

S. 2(4) inserted by No. 55/1989 s. 5(1)(f), amended by Nos 58/2012 s. 111(5), 67/2015 s. 8(3).

(4) If it is necessary to determine the site value of a unit described in paragraph (a) or (b) of the definition of unit in subsection (1), subsection (3), (3A) or (3B) applies (as appropriate), and a unit forms part of a larger property which is the land comprised in the strata subdivision.

S. 2(5) inserted by No. 55/1989 s. 5(1)(f), amended by Nos 22/2006 s. 8(2), 58/2012 s. 111(6), 67/2015 s. 8(4).

(5) If it is necessary to determine the capital improved value or site value of a lot or lots on a registered cluster plan subject to Schedule 2 to the Subdivision Act 1988, the rateable land, non‑rateable leviable land or non‑rateable non‑leviable land (as appropriate) includes any interest in common property and accessory lots, but does not form part of a larger property.

S. 2(6) inserted by No. 55/1989 s. 5(1)(f), amended by Nos 58/2012 s. 111(7), 67/2015 s. 8(5), 16/2025 s. 22(5)(c).

(6) Despite anything in this Act, the Local Government Act 1989 or the Emergency Services and Volunteers Fund Act 2012, the capital improved value and the site value of any rateable land, non‑rateable leviable land or non‑rateable non‑leviable land which is, or part of which is, land which is the subject of a covenant under subsection (1) of section 3A of the Victorian Conservation Trust Act 1972 is calculated on the basis that the owner of the land is bound by that covenant as to the development or use of the land or part of the land.

S. 2(7) inserted by No. 55/1989 s. 5(1)(f), amended by No. 76/1998 s. 16.

(7) If any area of land which is not less than 4 hectares in size is planted after the commencement of the Forests Act 1907 with trees approved of by the Secretary within the meaning of the Conservation, Forests and Lands Act 1987 as being suitable for mining or commercial purposes, and those trees are planted not more than 3 metres apart from each other, in computing the net annual value or capital improved value of that area of land, the increase in the value of the area of land by reason of the trees planted on it must not be taken into consideration.

S. 2(8) inserted by No. 55/1989 s. 5(1)(f), amended by Nos 93/1995 s. 218(1)
(Sch. 2 item 8.1, 58/2012 s. 111(8), 67/2015 s. 8(6), 7/2017 s. 307(1)–(3), repealed by No. 17/2019 s. 56.

S. 2(9) inserted by No. 55/1989 s. 5(1)(f) (as amended by No. 86/1989 s. 26(2) (as amended by No. 48/1991 s. 66(3)(a))), amended by Nos 91/1994 s. 38(a), 10/2005 s. 3(Sch. 1 item 23), 58/2012 s. 111(9), repealed by No. 17/2019 s. 56.

S. 2(10) inserted by No. 55/1989 s. 5(1)(f), amended by Nos 58/2012 s. 111(10), 16/2025 s. 22(5)(c).

(10) Despite anything in this Act, the Local Government Act 1989 or the Emergency Services and Volunteers Fund Act 2012—

(a) the capital improved value and site value of any parklands, reserves or other lands owned by the Crown or any statutory authority which are occupied (otherwise than under any lease) for pastoral purposes only are twenty times the net annual value; and

S. 2(10)(b) amended by No. 96/1994 s. 58(a)(b).

(b) the capital improved value and site value of unused roads and water frontages licensed under the Land Act 1958 or any corresponding previous enactment are twenty times the annual licence fee payable for them under that Act.

S. 2A
inserted by No. 105/1995 s. 3.

2A Determination of estimated annual value

(1) Despite any law to the contrary, in determining the estimated annual value of any land for any valuation used by a rating authority for a rating period which commenced before, on or after 1 October 1995 no deduction is to be made for—

(a) any provision, allowance or notional contribution to a sinking fund for the renewal or replacement of any building, fitting, fixture or other improvement on that land; or

(b) any provision or allowance or setting aside of an amount for depreciation of any building, fitting, fixture or other improvement on that land.

S. 2A(2)(3) repealed by No. 50/2024 s. 57.

Part I—Valuer-general

3 Valuer-general and other employees

S. 3(1) amended by Nos 9427 s. 3(Sch. 2 item 15), 91/1994 s. 38(b)(i)(ii), substituted by No. 46/1998
s. 7(Sch. 1), amended by Nos 108/2004 s. 117(1) (Sch. 3 item 213), 50/2024 s. 58(a).

(1) A valuer-general, one or more deputy valuers-general and any employees that are required for the administration of this Act are to be employed under Part 3 of the Public Administration Act 2004.

S. 3(2) amended by No. 8649 s. 3(a), repealed by No. 91/1994 s. 3(1)(b).

S. 3(3) amended by Nos 8649 s. 3(b), 91/1994 s. 3(1)(c).

(3) For the purposes of this Act valuers may be employed on a basis of payment by fees to make valuations in special cases or to advise in respect of such valuations.

S. 3(4) amended by Nos 78/1991 s. 28(3)(a), 46/1998
s. 7(Sch. 1).

(4) With the approval of the Minister administering the Department concerned the services of any employee in any other Department or the Public Service may be used for the purposes of this Act.

S. 3(5) inserted by No. 7762 s. 2, amended by Nos 55/1989 s. 11(2)(b), 91/1994 s. 5(a), 50/2024 s. 58(b).

(5) Upon payment of such fees as may be set by the valuer-general the valuer-general, a deputy valuer-general or any valuer nominated by the valuer-general may make valuations of land at the request of—

S. 3(5)(a) amended by Nos 46/1998 s. 7(Sch. 1), 67/2017 s. 35(a).

(a) a Minister or the permanent head of any government department or the principal officer of any public office or any officer authorized by the Minister, the Department Head or the principal officer (whichever case is applicable) to make the request; or

(b) the secretary or other similar officer of an authority constituted for any public purpose; or

S. 3(5)(ba) inserted by No. 67/2017 s. 35(b).

(ba) the Chief Executive Officer of a council; or

(c) the owner of the land or his legal representative—

S. 3(5)(c)(i) amended by No. 8649 s. 3(c), substituted by No. 79/2000 s. 285(Sch. 1 item 9).

(i) where the valuation is required for determining, for the purposes of the Duties Act 2000 or any corresponding previous enactment, the value of any land that is the subject of settlement or gift or for taxation purposes; or

(ii) for the purpose of settling any dispute as to the value of the land where both parties to the dispute have agreed that the valuer-general should make such a valuation.

S. 3A
inserted by No. 6825 s. 3, amended by No. 7315 s. 5(1), substituted by No. 7762 s. 3.

3A Access to lands, buildings etc.

S. 3A(1) amended by Nos 55/1989 s. 11(4), 46/1998
s. 7(Sch. 1) (as amended by No. 12/1999 s. 3(Sch. 1 item 29)), 50/2024 s. 59.

(1) The valuer-general, a deputy valuer-general and any valuer appointed or employed pursuant to the provisions of this Act or the Local Government Act 1989 may, when reasonably necessary for the purposes of any valuation, enter at all reasonable hours in the daytime into and upon any land building or premises and inspect the same without liability for trespass, may put either verbally or in writing to the owner or his agent or the person in occupation or charge of that land building or premises any relevant questions to enable the making of a true and correct valuation, and may, in the case of a valuation made pursuant to paragraph (a) or (b) of subsection (5) of section 3, inspect any books documents and papers for the purpose of such valuation and without charge take extracts therefrom.

S. 3A(2) amended by No. 10/2004 s. 15(Sch. 1 item 33.1(a) (b)).

(2) If after being informed of the purpose in desiring to enter and inspect the land building or premises or in putting the questions or in seeking to inspect such books documents or papers relevant to the making of a true and correct valuation, and of the authority so to do, any such owner agent or person refuses or fails to allow such entry or inspection, or refuses or wilfully omits to answer to the best of his knowledge or belief any such question either verbally or in writing as the questioner may have requested, or wilfully makes any false answer or statement in reply to that question, or refuses to allow such books documents or papers to be inspected or extracts taken therefrom, he shall be guilty of an offence against this Act and liable to a penalty not exceeding 2 penalty units.

S. 3A(3) amended by Nos 8649 s. 4(a), 46/1998
s. 7(Sch. 1) (as amended by No. 12/1999 s. 3(Sch. 1 item 29)).

(3) Every person appointed or employed pursuant to section 3 for the purposes of this Act—

S. 3A(3)(a) amended by Nos 8649 s. 4(b), 55/1989 s. 6.

(a) shall maintain and aid in maintaining the secrecy of all matters related to any information obtained or documents created by the valuer-general for the purpose of providing valuation advice and shall not communicate any such matter to any person whomsoever except for the purposes of this Act; and

S. 3A(3)(b) amended by Nos 57/1989 s. 3(Sch. item 208.1), 6/2018 s. 68(Sch. 2 item 130), 50/2024 s. 59.

(b) shall take such oath or affirmation of fidelity and secrecy as may be prescribed, and the oath or affirmation may be administered by the valuer-general, a deputy valuer-general or a magistrate.

S. 3A(4) amended by Nos 10/2004 s. 15(Sch. 1 item 33.2(a)
(b)), 6/2018 s. 68(Sch. 2 item 130).

(4) A person required under this section to take an oath or affirmation who acts in the execution of the provisions of subsection (3) before he has taken such oath or affirmation shall be guilty of an offence against this Act and liable to a penalty not exceeding 4 penalty units.

S. 3A(5) amended by Nos 10/2004 s. 15(Sch. 1 item 33.3(a)
(b)), 6/2018 s. 68(Sch. 2 item 130).

(5) A person required under this section to take an oath or affirmation who wilfully acts in contravention of the true intent of such oath or affirmation shall be guilty of an offence against this Act and liable to a penalty not exceeding 10 penalty units or imprisonment not exceeding 12 months or both.

S. 3A(6) inserted by No. 52/1998
s. 308.

(6) Despite subsection (3), the Secretary of the Department administering this Act has access to any material that is—

(a) required by the Secretary for the purposes of the Freedom of Information Act 1982; and

(b) prepared under or for the purposes of this Act.

4 Power of delegation

S. 4(1) amended by No. 50/2024 s. 60.

(1) For the purposes of carrying out the objects and purposes of this Act and exercising his powers duties and responsibilities hereunder, the valuer-general is hereby authorized with the approval of the Minister to delegate to a deputy valuer-general or to any other person holding an office of valuer under this Act any of his powers duties and functions under this Act.

(2) Any such delegation may be made in respect of any particular matter or any class of matters or generally, or may be limited to any part of the State, and may be made subject to such terms and conditions as the valuer-general thinks fit.

(3) Any delegation under this section shall be revocable at will and shall not prevent the exercise or performance of any power duty or function by the valuer-general.

S. 4A inserted by No. 94/2009 s. 4.

4A Ministerial power of delegation

The Minister may, in writing, delegate to the Secretary his or her powers under section 8AA(2).

S. 5
amended by No. 7235 s. 3(a).

5 Functions of valuer-general

(1) The functions of the valuer-general shall be—

S. 5(1)(a) substituted by No. 62/2014 s. 60.

(a) to carry out the duties and functions conferred by this or any other Act;

S. 5(1)(ab) inserted by No. 94/2009 s. 5, substituted by No. 69/2011 s. 49, amended by Nos 58/2012 s. 112, 67/2017 s. 36.

(ab) to cause general valuations and supplementary valuations to be made;

S. 5(1)(ac) inserted by No. 94/2009 s. 5.

(ac) to establish and maintain the valuation record, and to make certain parts of the valuation record publicly available in accordance with section 7D;

(b) to collect and collate such evidence as he thinks necessary or desirable to assist valuers in the making of valuations;

(c) to make available to valuers any evidence that may be of assistance in the making of valuations;

(d) generally to investigate and report to the Minister on any matter he considers likely to improve the standard of valuing in Victoria.

S. 5(2) inserted by No. 7235 s. 3(b), amended by Nos 9225 s. 3(a), 91/1994 s. 5(b).

(2) Upon payment of such fees as may be set by the valuer-general the valuer-general may subject to and in accordance with any written policy directions of the Minister supply to any person any information in his possession as to the details of any sale or transfer of land or of an interest in land.

S. 5(3) inserted by No. 8/1988 s. 3,
repealed by No. 91/1994 s. 5(c).

S. 5AA inserted by No. 34/2014 s. 29.

5AA Valuation Best Practice Specifications Guidelines

S. 5AA(1) amended by No. 67/2017 s. 37.

(1) The valuer-general must prepare the Valuation Best Practice Specifications Guidelines at the commencement of every revaluation.

(2) The Valuation Best Practice Specifications Guidelines must be published on the valuer‑general's Internet site.

S. 5AA(3) amended by No. 67/2017 s. 37.

(3) The valuer-general may amend the Valuation Best Practice Specifications Guidelines during the revaluation.

S. 5AA(4) amended by No. 67/2017 s. 37.

(4) If the valuer-general makes any amendment to the Valuation Best Practice Specifications Guidelines during the revaluation—

(a) the amendment must be published on the valuer-general's Internet site; and

(b) notice of the amendment must be published on the valuer-general's Internet site specifying—

(i) the nature of the amendment; and

(ii) the reason for the amendment; and

(iii) the date from when the amendment is effective.

S. 5A
inserted by No. 7333 s. 3.

5A Determining value of land

(1) Unless otherwise expressly provided where pursuant to the provisions of any Act a court board tribunal valuer or other person is required to determine the value of any land, every matter or thing which such court board tribunal valuer or person considers relevant to such determination shall be taken into account.

(2) In considering the weight to be given to the evidence of sales of other lands when determining such value, regard shall be given to the time at which such sales took place, the terms of such sales, the degree of comparability of the lands in question and any other relevant circumstances.

(3) Without limiting the generality of the foregoing provisions of this section when determining such value there shall, where it is relevant, be taken into account—

(a) the use to which such land is being put at the relevant time, the highest and best use to which the land might reasonably be expected to be put at the relevant time and to any potential use;

S. 5A(3)(b) amended by Nos 45/1987 s. 205(Sch. item 150), 12/1989 s. 4(1)(Sch. 2 item 125.3).

(b) the effect of any Act, regulation, local law, planning scheme or other such instrument which affects or may affect the use or development of such land;

(c) the shape size topography soil quality situation and aspect of the land;

(d) the situation of the land in respect to natural resources and to transport and other facilities and amenities;

(e) the extent condition and suitability of any improvements on the land; and

(f) the actual and potential capacity of the land to yield a monetary return.

S. 5A(4)(5) inserted by No. 99/2005 s. 73, expired by force of No. 6653 s. 5A(6).

S. 5A(6) inserted by No. 99/2005 s. 73, amended by No. 85/2006 s. 172(1), expired by force of No. 6653 s. 5A(6).

S. 5B inserted by No. 3/2004 s. 16.

5B Valuation of transmission easements

S. 5B(1) amended by No. 88/2005 s. 117(Sch. 2 item 10.2(a)).

(1) For the purposes of Division 4 of Part 2 of the Land Tax Act 2005, the value of a transmission easement is the amount by which it decreases the site value of the land encumbered by it, that is, the amount of the difference between—

(a) the sum which would have been the site value of the land encumbered by the transmission easement if that land were not so encumbered; and

(b) the site value of that land as so encumbered.

S. 5B(2) amended by No. 88/2005 s. 117(Sch. 2 item 10.2(b)), substituted by No. 84/2006 s. 19.

(2) At the request of the Commissioner, and to enable the Commissioner to assess land tax imposed under Division 4 of Part 2 of the Land Tax Act 2005, the valuer-general must cause—

S. 5B(2)(a) amended by No. 67/2017 s. 38(1).

(a) a valuation of each transmission easement to be made as at 1 January in each calendar year; and

(b) the valuation to be given to the Commissioner before 31 December in that year.

S. 5B(2A) inserted by No. 84/2006 s. 19, amended by No. 94/2009 s. 6, repealed by No. 67/2017 s. 38(2).

(3) This section does not apply to a transmission easement—

S. 5B(3)(a) amended by No. 88/2005 s. 117(Sch. 2 item 10.2(c)).

(a) held by a transmission easement holder exempted by Order in Council under section 87(1)(a) of the Land Tax Act 2005; or

S. 5B(3)(b) amended by No. 88/2005 s. 117(Sch. 2 item 10.2(d)).

(b) exempted by Order in Council under section 87(1)(b) of the Land Tax Act 2005.

S. 6 (Heading) amended by No. 67/2017 s. 39(1).

S. 6 amended by Nos 6825 s. 4, 7762 s. 4, 8649 s. 7(3), 12/1989 s. 4(1)(Sch. 2 item 125.4), 55/1989 s. 11(2)(c), 91/1994 s. 38(c)(d), substituted by No. 94/2009 s. 7.

6 Participation in general valuations

S. 6(1) amended by No. 58/2012 s. 113(1), substituted by Nos 67/2017 s. 39(2), 50/2024 s. 61(1).

(1) The valuer-general must give notice of a general valuation to each rating authority interested in the valuation of land in the area for which the general valuation is being made.

S. 6(1A) inserted by No. 67/2017 s. 39(2).

(1A) A notice under subsection (1) must—

S. 6(1A)(a) amended by No. 50/2024 s. 61(2)(a).

(a) be given to each rating authority at least one month before the valuation begins; and

(b) specify a date by which each rating authority must give notice under subsection (2).

S. 6(2) amended by No. 50/2024 s. 61(2)(b).

(2) A rating authority that has received notice under subsection (1) may, by notice given to the valuer-general, require the general valuation or any specified part of that valuation to show any one or more of the following—

(a) the net annual value;

(b) the site value;

(c) the capital improved value.

S. 6(3) repealed by No. 50/2024 s. 61(2)(c).

S. 6(4) amended by Nos 58/2012 s. 113(2), 67/2017 s. 39(3), repealed by No. 50/2024 s 61(2)(c).

S. 6(5) amended by No. 67/2017 s. 39(4), substituted by No. 50/2024 s. 61(3).

(5) The additional cost incurred by the valuer‑general in complying with a requirement under subsection (2) must be met by the rating authority that gave the notice under that subsection and, if more than one rating authority gave the notice, by those authorities in the proportions determined by the valuer-general.

(6) Any cost met by an authority under subsection (5) must be taken into account in the determination of fees under section 8AA.

S. 7 amended by Nos 6825 s. 5, 7235 s. 4, 7333 s. 4, 7762 s. 5, 8649 s. 5, 10107 s. 3, 55/1989 s. 11(2)(d)
(3)(a)–(d), 91/1994 s. 6, 46/1998 s. 7(Sch. 1), 22/2006 s. 9, substituted by No. 94/2009 s. 8, amended by Nos 58/2012 s. 114, 67/2017 s. 40, repealed by No. 50/2024 s. 93.

S. 7AA inserted by No. 94/2009 s. 8, amended by Nos 58/2012 s. 115, 67/2017 s. 41, repealed by No. 50/2024 s. 93.

S. 7AB inserted by No. 94/2009 s. 8, amended by Nos 58/2012 s. 116, 67/2017 s. 42, repealed by No. 50/2024 s. 93.

S. 7AC inserted by No. 94/2009 s. 8, amended by Nos 58/2012 s. 117, 67/2017 s. 43, repealed by No. 50/2024 s. 93.

S. 7AD (Heading) substituted by No. 67/2017 s. 44(1), amended by No. 50/2024 s. 62(1).

S. 7AD inserted by No. 94/2009 s. 8.

7AD Requirements as to general valuation

S. 7AD(1) amended by Nos 67/2017 s. 44(2), 50/2024 s. 62(2)(a).

(1) The valuer-general must determine whether or not a general valuation is generally true and correct.

(2) Before making a determination under subsection (1), the valuer-general may take all reasonable steps to ensure that the valuation is generally true and correct.

S. 7AD(3) amended by No. 50/2024 s. 62(2)(b).

(3) On being satisfied that a general valuation is generally true and correct, the valuer-general must so certify.

S. 7AE inserted by No. 94/2009 s. 8, amended by Nos 58/2012 s. 118, 67/2017 s. 45, repealed by No. 50/2024 s. 93.

S. 7AF inserted by No. 94/2009 s. 8.

7AF Declaration where general valuation certified true and correct

S. 7AF(1) amended by No. 58/2012 s. 119(1), substituted by No. 67/2017 s. 46.

(1) In accordance with this section, the Minister may declare that a general valuation is generally true and correct—

(a) as to the whole valuation or any part or parts of the valuation; and

(b) as to any one or more of the bases of value assessed.

S. 7AF(2) amended by No. 58/2012 s. 119(2).

(2) On making a declaration under subsection (1), the whole or that part of the valuation which is declared generally true and correct is taken to be suitable to be adopted and used for the purposes of any rating authority for the full period allowed by Parts II and IIA or any other Act that applies to a particular rating authority using the valuation.

(3) Before making a declaration under subsection (1), the Minister must be satisfied that the valuer-general has certified under this Part that the valuation, or the relevant part of the valuation is generally true and correct.

(4) A declaration under subsection (1) must be in writing.

S. 7AG (Heading) amended by No. 69/2011 s. 50(1).

S. 7AG inserted by No. 94/2009 s. 8.

7AG Use of valuation by another rating authority other than a council

S. 7AG(1) amended by Nos 69/2011 s. 50(2), 58/2012 s. 120(1), 50/2024 s. 63.

(1) A rating authority, other than a council or a collection agency, may apply to the valuer-general to use the whole or part of a general valuation or supplementary valuation made, the record of which is kept by the valuer-general in the valuation record.

S. 7AG(2) amended by No. 67/2015 s. 9(1).

(2) On receiving an application under subsection (1), the valuer-general must give the rating authority a copy of the valuation or part of the valuation that has been declared as being generally true and correct under section 7AF or certified as correct under section 13DFA or 13M.

S. 7AG(3) amended by No. 69/2011 s. 50(3), substituted by No. 67/2015 s. 9(2).

(3) A copy of the valuation or part of the valuation must be given to the rating authority under subsection (2)—

(a) in the case of a general valuation or part of a general valuation, within 2 months of—

(i) the valuer-general receiving the request (if the valuation is declared as being true and correct under section 7AF at the time of the request); or

(ii) the declaration of the valuation as true and correct under section 7AF (if the declaration of the valuation as being true and correct has not been made at the time of the request); and

(b) in the case of a supplementary valuation, within 2 months of—

(i) the valuer-general receiving the request (if the valuation is certified as correct under section 13DFA or 13M at the time of the request); or

(ii) the certification of the supplementary valuation as correct under section 13DFA or 13M (if the certification of the supplementary valuation as correct has not been made at the time of the request).

S. 7AH inserted by No. 94/2009 s. 8.

7AH Valuation taken to be made by rating authority

A valuation that has been given to a rating authority for use under section 7AG is taken to be made for the purposes of the rating authority.

S. 7A
inserted by No. 91/1994 s. 7, amended by Nos 94/2009 s. 9, 58/2012 s. 120(2), 67/2017 s. 47, repealed by No. 50/2024 s. 93.

S. 7B inserted by No. 94/2009 s. 10, amended by Nos 69/2011 s. 51, 58/2012 s. 121, repealed by No. 50/2024 s. 93.

S. 7C inserted by No. 94/2009 s. 10.

7C Valuer-general to maintain valuation record

S. 7C(1) amended by No. 58/2012 s. 122, substituted by No. 67/2017 s. 48.

(1) The valuer-general is responsible for establishing and maintaining a record of all general valuations and supplementary valuations completed by or provided to the valuer-general under this Act.

(2) The valuer-general may establish and maintain the valuation record in any form that the valuer‑general thinks fit.

S. 7D inserted by No. 94/2009 s. 10.

7D What information is available from the valuation record?

(1) The valuer-general must ensure that, subject to the Information Privacy Principles, any information that forms part of the valuation record and that is releasable information is made available to the public.

(2) The valuer-general must not make available to the public information in the valuation record that is not releasable information.

S. 7D(3) amended by No. 60/2014 s. 140(Sch. 3 item 48), repealed by No. 42/2017 s. 70.

S. 7E inserted by No. 94/2009 s. 10, substituted by No. 42/2017 s. 71.

7E Provision of releasable information

On the payment of any fees as may be set by the valuer-general, the valuer-general may, subject to and in accordance with any written policy directions of the Minister, supply to any person releasable information that—

(a) forms part of the valuation record; and

(b) is publicly available under section 7D.

S. 8 amended by Nos 7762 s. 10(2), 8649 s. 6, 55/1989 s. 11(2)(e), 46/1998 s. 7(Sch. 1), repealed by No. 94/2009 s. 11.

S. 8AA inserted by No. 8649 s. 7, amended by No. 55/1989 s. 11(3)(e), substituted by No. 94/2009 s. 12.

8AA Fees for copy of valuation

S. 8AA(1) amended by Nos 69/2011 s. 52(1), 58/2012 s. 123(1), 50/2024 s. 64(a).

(1) A rating authority, other than a council or a collection agency, that has received a copy of the whole or part of a valuation for use under section 7AG must pay the valuer-general—

(a) on receipt of the valuation, a fee for the use of the valuation; and

(b) after that, fees in respect of the servicing of the valuation.

S. 8AA(1A) inserted by No. 69/2011 s. 52(2), amended by No. 58/2012 s. 123(2), substituted by No. 67/2017 s. 49.

(1A) A council or a collection agency that has been provided with a valuation by the valuer-general under section 11 or 13H is not required to pay a fee for the provision of that valuation.

S. 8AA(1B) inserted by No. 69/2011 s. 52(2), amended by No. 58/2012 s. 123(3).

(1B) A council or a collection agency that has requested a supplementary valuation under section 13DFB or 13N must pay the valuer-general—

(a) on receipt of the valuation, a fee for the valuation; and

(b) after that, fees in respect of the servicing of the valuation.

S. 8AA(2) amended by No. 69/2011 s. 52(3).

(2) A fee payable under this section is—

(a) the fee agreed between the parties; or

(b) in default of an agreement, the fee determined by the Minister.

S. 8AA(3) amended by No. 50/2024 s. 64(b).

(3) A fee is not payable under this section in relation to a general valuation unless the valuation or part of the valuation provided has been declared as generally true and correct by the Minister under section 7AF.

S. 8A
inserted by No. 6825 s. 6, amended by Nos 7235 s. 5(a)(b), 12/1989 s. 4(1)(Sch. 2 items 125.8–125.18), 55/1989 s. 11(2)(f) (3)(f)–(h), repealed by No. 91/1994 s. 38(e).

S. 8B
inserted by No. 7019 s. 2, repealed by No. 7762 s. 6.

Pt 2 (Heading) substituted by No. 94/2009 s. 13, amended by No. 67/2015 s. 10.

Pt 2
(Heading and ss 9–13) amended by Nos 6825 ss 7, 8, 6886 s. 3, 7315 s. 5(1), substituted as Pt 2 (Heading and ss 9–13H) by No. 8405 s. 2.

Part II—Valuations for Local
Government Act 1989 and rateable land

Pt 2 Divs 1–3 (Headings and ss 9–13D) repealed.[1]

New s. 9 inserted by No. 94/2009 s. 14, substituted by No. 67/2017 s. 50, repealed by No. 50/2024 s. 93.

New s. 10 inserted by No. 94/2009 s. 14, amended by No. 67/2015 s. 11, substituted by No. 67/2017 s. 51, repealed by No. 50/2024 s. 93.

S. 11 (Heading) amended by No. 67/2017 s. 52(1).

New s. 11 inserted by No. 94/2009 s. 14, substituted by No. 69/2011 s. 53, amended by No. 50/2024 s. 65(a).

11 General valuation to be made each year

For the purposes of the Local Government Act 1989, the valuer-general must—

S. 11(a) amended by No. 67/2017 s. 52(2)(a).

(a) cause a general valuation of rateable land within an area to be made as at 1 January in each calendar year; and

S. 11(b) amended by No. 67/2015 s. 12.

(b) before 30 April that year, cause a general valuation made in accordance with paragraph (a)—

S. 11(b)(i) amended by No. 50/2024 s. 65(b).

(i) to be returned to the valuer-general; and

S. 11(b)(ii) substituted by No. 67/2017 s. 52(2)(b).

(ii) to be provided to the council of the municipal district to which the area relates.

S. 12 (Heading) amended by No. 50/2024 s. 66(1).

New s. 12 inserted by No. 94/2009 s. 14, amended by Nos 67/2017 s. 53, 50/2024 s. 66(2).

12 Minister may vary dates for general valuation in municipal district

The Minister, after consultation with the valuer-general, may direct the valuer-general to cause a valuation of rateable land within a municipal district to be made as at, and returned before, dates other than those specified in section 11.

Pt 2 Div. 3A (Heading) repealed by No. 94/2009 s. 15.

Pt 2 Div. 3A (Heading and ss 13DA–13DJ)
inserted by No. 55/1989 s. 8 (as amended by No. 78/1991 ss 16, 17).

S. 13DA (Heading) substituted by No. 67/2017 s. 54.

S. 13DA inserted by No. 55/1989 s. 8, amended by No. 91/1994 s. 3(2), substituted by No. 94/2009 s. 16.

13DA Valuations for the purposes of the Local Government Act 1989

S. 13DA(1) amended by Nos 69/2011 s. 54(1), 50/2024 s. 67(a).

(1) The valuer-general, when making a valuation under this Act for the purposes of the Local Government Act 1989, may appoint one or more people to carry out the valuation.

S. 13DA(2) amended by Nos 69/2011 s. 54(2), 50/2024 s. 67(a).

(2) The valuer-general must not appoint a person under subsection (1) unless the person holds the qualifications or experience specified from time to time by the Minister by notice published in the Government Gazette.

S. 13DA(3) amended by No. 69/2011 s. 54(3), repealed by No. 50/2024 s. 67(b).

S. 13DB inserted by No. 55/1989 s. 8, repealed by No. 91/1994 s. 8(1).

S. 13DC inserted by No. 55/1989 s. 8 (as amended by No. 78/1991 s. 16(a)–(f)).

13DC Valuations generally

S. 13DC(1) substituted by No. 58/2012 s. 124.

(1) In every valuation for the purposes of the Local Government Act 1989, each separate occupancy on rateable land must—

(a) be computed at its net annual value, its capital improved value and, if required by a rating authority, its site value;

(b) be allocated an AVPCC based on the Valuation Best Practice Specifications Guidelines.

(2) A council may use in respect of rateable land within its municipal district valuations in force in respect of that land immediately before the constitution of the council for such period as the latest of the valuations might have been used by the council for which it was made.

S. 13DC(3) substituted by Nos 17/1998
s. 3(1), 22/2006 s. 10, repealed by No. 94/2009 s. 17.

S. 13DC(4) substituted by No. 22/2006 s. 10, repealed by No. 94/2009 s. 17.

S. 13DC(5) substituted by Nos 17/1998
s. 3(2), 22/2006 s. 10.

(5) In a general valuation, regard must be had to every circumstance affecting the land at the date the valuation is returned that, were it to occur or come into existence subsequently, would be a circumstance in which, under section 13DF(2), a supplementary valuation could be made.

(6) If several parcels of land in the same municipal district are occupied by the same person and separated from each other only by a road or railway or other similar area across or around which movement is reasonably possible, the parcels must be regarded as together forming rateable land and valued accordingly.

S. 13DC(7) amended by No. 91/1994 s. 9.

(7) If any person is liable to be rated in respect of 2 or more unoccupied parcels of land in the same municipal district and the parcels form one continuous area, the parcels must be regarded as together forming rateable land and valued accordingly.

(7A) If a portion of a parcel of land on which a building is erected is occupied separately, or is obviously adapted to being occupied separately, from other land in the parcel, that portion must be regarded as forming a separate rateable property and must be valued accordingly.

(8) If any portion of a parcel or parcels of land forming rateable land for the purposes of a municipal rate or of a rate to be levied by any other rating authority using the valuation is subject—

(a) to a rate levied in respect of that portion only; or

(b) to a differential rate which differs from the rate levied in respect of the remainder of that parcel or those parcels—

the value of the land must be apportioned so as to show separately the value of the portion.

(9) If land comprising one undertaking extends continuously beyond the boundaries of any municipal district the value, for the purposes of any rate, of so much of the land as is within any one municipal district, must be assessed as part of the value of the whole of the land.

S. 13DD inserted by No. 55/1989 s. 8 (as amended by No. 78/1991 s. 17(1), amended by Nos 105/1995 s. 5(a), 17/1998 s. 4(1), repealed by No. 67/2017 s. 55.

S. 13DE inserted by No. 55/1989 s. 8 (as amended by No. 78/1991 s. 17(2)), amended by No. 17/1998 s. 4(2), repealed by No. 67/2017 s. 55.

S. 13DF inserted by No. 55/1989 s. 8.

13DF Supplementary valuation

S. 13DF(1) substituted by No. 67/2015 s. 13(1).

(1) Despite anything in this or any other Act, a person referred to in section 13DA may carry out a supplementary valuation—

(a) for the purposes of the Local Government Act 1989; or

S. 13DF(1)(b) amended by No. 16/2025 s. 22(5)(d)(i).

(b) for the purposes of the Emergency Services and Volunteers Fund Act 2012 in relation to rateable land.

(2) A supplementary valuation may be made in any of the following circumstances—

(a) if any land which should be included in the valuation then in force is not included;

S. 13DF(2)(ab) inserted by No. 67/2015 s. 13(2).

(ab) if any land which should not have been included in the valuation then in force was included;

(b) if the value of the land is materially altered by the approval of a planning scheme under the Planning and Environment Act 1987 or an amendment to a planning scheme under that Act, or by the granting, refusal or cancellation of a permit under such a scheme;

(c) if by reason of the sale of lots, any land in respect of which two or more persons are liable to be rated has been valued together as rateable land;

(d) if by reason of the purchase of land or any other cause, any land in respect of which only one person is liable to be rated has been valued as if more than one person was liable to be rated;

(e) if any land has become rateable since the return of the existing valuation;

S. 13DF(2)(f) repealed by No. 93/1995 s. 218(1)
(Sch. 2 item 8.2(a)), new s. 13DF(2)(f) inserted by No. 67/2015 s. 13(3).

(f) if any land has ceased to be rateable land since the return of the existing valuation;

S. 13DF(2)(g) amended by Nos 93/1995 s. 218(1)
(Sch. 2 item 8.2(b)), 7/2017 s. 307(4), repealed by No. 17/2019 s. 57.

(h) if by reason of the destruction or removal of buildings or other improvements on land or by reason of any physical changes of a permanent nature to land or improvements or by the making of roads or any other work of man or by adverse natural causes, the capital improved value, net annual value or site value of that land has been materially decreased;

(i) if any land or part of any land is burdened by a covenant under section 3A(1) of the Victorian Conservation Trust Act 1972 or, if upon variation or release of such a covenant, the capital improved value, net annual value or site value of that land has been materially decreased or materially increased;

(j) if by reason of the erection or construction of buildings or other improvements on land or by reason of any physical changes of a permanent nature to land or improvements or by the making of roads or any other work of man or by favourable natural causes, the capital improved value, net annual value or site value of that land has been materially increased;

(k) if there has been a change in occupancy which affects the net annual value of the land;

S. 13DF(2)(ka) inserted by No. 34/2014 s. 30(1).

(ka) if there has been a change in occupancy which affects the AVPCC allocation given to the land;

S. 13DF(2)(l) repealed by No. 22/2006 s. 11(1)(a), new s. 13DF(2)(l) inserted by No. 85/2006 s. 172(2), expired by force of No. 6653 s. 13DF(10), new s. 13DF(2)(l) inserted by No. 58/2012 s. 125.

(l) if there has been an error made in the AVPCC allocation given to the land, discovery of which has given rise to a change in the land use classification of the land;

S. 13DF(2)(la) inserted by No. 67/2015 s. 13(4).

(la) if any rateable land that was not leviable land has become leviable land since the return of the existing valuation;

S. 13DF(2)(lb) inserted by No. 67/2015 s. 13(4).

(lb) if any rateable land that was leviable land has become land that is not leviable land since the return of the existing valuation;

(m) if by reason of the sale, transfer or conveyance of any land or the transfer, surrender or expiration of a lease of any land there are on the land any of the improvements described in paragraph (b) of the definition of improvements in section 2(1) which were not made by the person who is the owner or occupier of the land;

(n) if for any reason other than a reason referred to in any of paragraphs (a) to (m), the capital improved value, net annual value or site value—

(i) of any land specified by Order of the Governor in Council published in the Government Gazette; or

(ii) of the land in any area specified by Order of the Governor in Council published in the Government Gazette—

is or is likely to have been materially altered as a consequence of any Act, proclamation, Order in Council, regulation, by-law or local law;

(o) if any arithmetical error has been made in calculating any valuation upon which any rate is payable or if by reason of any error in describing the land or any matter relating to the land or any improvements to it, an incorrect valuation has resulted.

S. 13DF(3) amended by Nos 22/2006 s. 11(1)(b), 50/2024 s. 68(a).

(3) Any supplementary valuation when certified by the valuer-general under section 13DFA must be treated as a part of the valuation in force and has the effect of cancelling anything contained in the existing valuation which is not consistent with the supplementary valuation.

S. 13DF(3A) inserted by No. 22/2006 s. 11(2), amended by Nos 34/2014 s. 30(2), 67/2017 s. 56(1), 50/2024 s. 68(b), 16/2025 s. 22(5)(d)(ii).

(3A) Despite subsection (3), if the supplementary valuation was requested by a council, that council may, for the purposes of levying or adjusting a municipal rate or emergency services and volunteers funding levy, use the supplementary valuation before it is certified by the valuer-general.

S. 13DF(4) amended by Nos 34/2014 s. 30(3), 16/2025 s. 22(5)(d)(ii).

(4) If a supplementary valuation has been made in any of the circumstances referred to in subsection (2) other than paragraph (o), the amount of any rate or emergency services and volunteers funding levy payable in relation to that land must be calculated—

S. 13DF(4)(a) substituted by No. 47/2020 s. 66.

(a) in the case of a supplementary valuation carried out at the request of a council that nominates a day under section 13DFB(2A)—

(i) for any period until the nominated day, by reference to the existing valuation; and

(ii) from the day after the nominated day for the remainder of the period, upon the supplementary valuation; or

S. 13DF(4)(b) substituted by No. 47/2020 s. 66.

(b) in any other case—

(i) for any period until the day of that return, by reference to the existing valuation; and

(ii) from the day after that return for the remainder of the period, upon the supplementary valuation.

S. 13DF(5) amended by Nos 34/2014 s. 30(4), 16/2025 s. 22(5)(d)(ii).

(5) If a supplementary valuation has been made in any of the circumstances referred to in subsection (2)(l) or (2)(o), the council may adjust the rate or emergency services and volunteers funding levy payable retrospectively for any period it considers just.

S. 13DF(6) amended by No. 50/2024 s. 68(c).

(6) The valuer in carrying out a supplementary valuation must—

(a) have regard to the general levels of value upon which the valuation in force within the municipal district or ward was based; and

(b) assess the value that the land to which the supplementary valuation applies would have had if at the time at which the last valuation of the municipal district or ward was made it had been in the condition in which it is at the time of the making of the supplementary valuation, having regard to every circumstance which affects the value of the land at the time of the making of the supplementary valuation, if it is a circumstance requiring the making of a supplementary valuation of the land under subsection (2).

S. 13DF(7) amended by Nos 105/1995 s. 5(b), 34/2014 s. 30(5), repealed by No. 67/2015 s. 13(5).

S. 13DF(8) amended by No. 22/2006 s. 11(3).

(8) The valuer must make entries on the return showing every alteration made on supplementary valuations or on an adjustment or determination of VCAT or the Supreme Court under Part III for as long as the valuation remains in force.

S. 13DF(9) inserted by No. 85/2006 s. 172(3), expired by force of No. 6653 s. 13DF(10), new s. 13DF(9) inserted by No. 34/2014 s. 30(6), amended by No. 67/2017 s. 56(2).

(9) For the purposes of subsection (5), a reference to a council includes the council acting in its capacity as a collection agency.

S. 13DF(10) inserted by No. 85/2006 s. 172(3), expired by force of No. 6653 s. 13DF(10).

S. 13DFA inserted by No. 22/2006 s. 12, amended by No. 67/2017 s. 57, substituted by No. 50/2024 s. 69.

13DFA Certification of supplementary valuation

(1) If, after considering a supplementary valuation carried out under section 13DF, the valuer-general is satisfied that the valuation is correct, the valuer-general must so certify.

(2) If, after considering a supplementary valuation carried out under section 13DF, the valuer-general is not satisfied that the valuation is correct, the valuer-general must inform the valuer who carried out the valuation, who must carry out a further supplementary valuation in accordance with section 13DF.

(3) The valuer-general may at any time require the valuer to give further information concerning the supplementary valuation to the valuer-general.

(4) If, within 2 months after receiving a supplementary valuation under section 13DF, the valuer-general has not certified the valuation or informed the valuer under subsection (2), the valuer-general is taken to have certified the valuation at the end of that period.

(5) In calculating the period referred to in subsection (4), any time between the time when the valuer-general requires the valuer to give the valuer‑general further information under subsection (3) and the time when that requirement is complied with is not to be counted.

S. 13DFB (Heading) amended by No. 50/2024 s. 70(1).

S. 13DFB inserted by No. 94/2009 s. 18, amended by No. 69/2011 s. 55, substituted by No. 67/2017 s. 58.

13DFB Valuer-general to make supplementary valuation if requested by council

(1) The valuer-general must cause a supplementary valuation under section 13DF to be made if so requested by the council of that municipal district.

(2) A request made by a council under subsection (1) must—

(a) be made to the valuer-general in writing; and

(b) be accompanied by a report of the valuation data in the form prescribed by the Valuation Best Practice Specifications Guidelines.

S. 13DFB(2A) inserted by No. 47/2020 s. 67.

(2A) A request under subsection (1) may nominate a day for the purposes of section 13DF(4)(a), being a day that is within the period for which the existing valuation applies and is not earlier than the day on which the circumstances referred to in section 13DF(2) occurred in relation to the land for which the supplementary valuation is to be caused.

S. 13DFB(3) amended by No. 50/2024 s. 70(2).

(3) If a council requests a supplementary valuation to be caused by the valuer-general under subsection (1), the valuer-general must give the supplementary valuation to the council within 10 business days after the supplementary valuation is completed by, or returned to, the valuer-general (as the case requires).

S. 13DG inserted by No. 55/1989 s. 8, amended by No. 94/2009 s. 19, repealed by No. 50/2024 s. 93.

S. 13DH inserted by No. 55/1989 s. 8.

13DH Valuer's powers and duties

(1) A valuer must return valuations in the prescribed form.

(2) Before any valuation and return is made the person appointed to make it must make a statutory declaration that the valuation and return will be impartial and true to the best of that person's judgment and will be made by that person or under that person's immediate personal supervision.

S. 13DH(3) repealed by No. 94/2009 s. 20.

S. 13DI inserted by No. 55/1989 s. 8, amended by Nos 91/1994 s. 38(f), 94/2009 s. 21, repealed by No. 69/2011 s. 56.

S. 13DJ inserted by No. 55/1989 s. 8, amended by Nos 91/1994 s. 38(g), 22/2006 s. 13, repealed by No. 67/2017 s. 59.

Pt 2 Div. 4 (Heading and ss 13E–13G) inserted by No. 8405 s. 2, amended by Nos 8817 s. 3, 55/1989 s. 11(2)(g), repealed by No. 91/1994 s. 3(1)(b).

Pt 2 Div. 5 (Heading and s. 13H) inserted by No. 8405 s. 2, repealed by No. 91/1994 s. 3(1)(b).

Pt 2A (Heading) amended by No. 16/2025 s. 22(5)(e).

Pt 2A (Heading and ss 13E–13P) inserted by No. 58/2012 s. 126.

Part IIA—Valuations for Emergency Services and Volunteers Fund Act 2012

S. 13E inserted by No. 58/2012 s. 126, amended by No. 67/2017 s. 60.

13E Application of Part

This Part applies to the valuation of non-rateable leviable land.

S. 13F inserted by No. 58/2012 s. 126, substituted by No. 67/2017 s. 61, repealed by No. 50/2024 s. 93.

S. 13G inserted by No. 58/2012 s. 126, amended by No. 66/2016 s. 27, substituted by No. 67/2017 s. 62, repealed by No. 50/2024 s. 93.

S. 13H (Heading) amended by No. 67/2017 s. 63(1).

S. 13H inserted by No. 58/2012 s. 126, amended by Nos 50/2024 s. 71(a), 16/2025 s. 22(5)(f).

13H General valuation to be made each year

For the purposes of the Emergency Services and Volunteers Fund Act 2012, the valuer-general must—

S. 13H(a) amended by No. 67/2017 s. 63(2)(a).

(a) cause a general valuation of non-rateable leviable land to be made as at 1 January in each calendar year; and

S. 13H(b) amended by No. 67/2015 s. 14.

(b) before 30 April that year, cause a general valuation made in accordance with paragraph (a)—

S. 13H(b)(i) amended by No. 50/2024 s. 71(b).

(i) to be returned to the valuer-general; and

S. 13H(b)(ii) amended by No. 67/2017 s. 63(2)(b).

(ii) to be provided to the relevant collection agency.

S. 13I inserted by No. 58/2012 s. 126, amended by No. 67/2017 s. 64, substituted by No. 50/2024 s. 72.

13I Minister may vary dates for general valuation of non-rateable leviable land

The Minister, after consultation with the valuer-general, may direct the valuer-general to cause a valuation of non-rateable leviable land to be made as at, and returned before, dates other than those specified in section 13H.

S. 13J (Heading) substituted by No. 67/2017 s. 65, amended by No. 16/2025 s. 22(5)(g).

S. 13J inserted by No. 58/2012 s. 126.

13J Valuations for the purposes of Emergency Services and Volunteers Fund Act 2012

S. 13J(1) amended by Nos 50/2024 s. 73(a), 16/2025 s. 22(5)(h).

(1) The valuer-general, when making a valuation under this Act for the purposes of the Emergency Services and Volunteers Fund Act 2012, may appoint one or more people to carry out the valuation.

S. 13J(2) amended by No. 50/2024 s. 73(a).

(2) The valuer-general must not appoint a person under subsection (1) unless the person holds the qualifications or experience specified from time to time by the Minister by notice published in the Government Gazette.

S. 13J(3) repealed by No. 50/2024 s. 73(b).

S. 13K inserted by No. 58/2012 s. 126.

13K Valuations generally

S. 13K(1) amended by No. 16/2025 s. 22(5)(h).

(1) In every valuation for the purposes of the Emergency Services and Volunteers Fund Act 2012, each separate occupancy on non-rateable leviable land must—

(a) be computed at its net annual value, its capital improved value and, if required, its site value; and

(b) be allocated an AVPCC based on the Valuation Best Practice Specifications Guidelines.

(2) In a general valuation, regard must be had to every circumstance affecting the land at the date the valuation is returned that, were it to occur or come into existence subsequently, would be a circumstance in which, under section 13L(2), a supplementary valuation could be made.

S. 13K(3) inserted by No. 34/2014 s. 31.

(3) Several parcels of land must be regarded as together forming non-rateable leviable land and valued accordingly if the parcels of land—

(a) are in the same—

(i) municipal district; or

(ii) area that is not located in a municipal district; and

(b) are occupied by the same person; and

(c) are separated from each other only by a road or railway or other similar area across or around which movement is reasonably possible.

S. 13K(4) inserted by No. 34/2014 s. 31.

(4) If any person is liable to be levied in respect of 2 or more parcels of land in the same municipal district or in an area not located in a municipal district and the parcels form one continuous area, the parcels must be regarded as together forming non-rateable leviable land and must be valued accordingly.

S. 13K(5) inserted by No. 34/2014 s. 31.

(5) If a portion of a parcel of land on which a building is erected is occupied separately, or is obviously adapted to being occupied separately, from other land in the parcel, that portion must be regarded as forming separate non-rateable leviable land and must be valued accordingly.

S. 13K(6) inserted by No. 34/2014 s. 31.

(6) If any portion of a parcel or parcels of land forming non-rateable leviable land for the purposes of a levy rate or of a rate to be levied by any other rating authority using the valuation is subject—

(a) to a rate levied in respect of that portion only; or

(b) to a differential rate which differs from the rate levied in respect of the remainder of that parcel or those parcels—

the value of the land must be apportioned so as to show separately the value of the portion.

S. 13K(7) inserted by No. 34/2014 s. 31.

(7) If land comprising one undertaking extends continuously beyond the boundaries of any municipal district, for the purposes of any levy, the value of so much of the land as is within any one municipal district, must be assessed as part of the value of the whole of the land.

S. 13L inserted by No. 58/2012 s. 126.

13L Supplementary valuation

S. 13L(1) amended by No. 16/2025 s. 22(5)(i)(i).

(1) Despite anything in this or any other Act, a person referred to in section 13J may carry out a supplementary valuation for the purposes of the Emergency Services and Volunteers Fund Act 2012.

(2) A supplementary valuation may be made in any of the following circumstances—

(a) if any land which should be included in the valuation then in force is not included;

S. 13L(2)(ab) inserted by No. 67/2015 s. 15(1).

(ab) if any land which should not have been included in the valuation then in force was included;

(b) if the value of the land is materially altered by the approval of a planning scheme under the Planning and Environment Act 1987 or an amendment to a planning scheme under that Act, or by the granting, refusal or cancellation of a permit under such a scheme;

S. 13L(2)(c) amended by No. 16/2025 s. 22(5)(i)(ii).

(c) if by reason of the sale of lots, any land in respect of which two or more persons are liable to pay the emergency services and volunteers funding levy has been valued together as non-rateable leviable land;

S. 13L(2)(d) amended by No. 16/2025 s. 22(5)(i)(ii).

(d) if by reason of the purchase of non-rateable leviable land or any other cause, any land in respect of which only one person is liable to pay the emergency services and volunteers funding levy has been valued as if more than one person was liable to pay the emergency services and volunteers funding levy;

(e) if any land has become non-rateable leviable land since the return of the existing valuation;

S. 13L(2)(ea) inserted by No. 67/2015 s. 15(2).

(ea) if any land has ceased to be non-rateable leviable land since the return of the existing valuation;

S. 13L(2)(f) amended by No. 7/2017 s. 307(5)(6), repealed by No. 17/2019 s. 57.

(g) if by reason of the destruction or removal of buildings or other improvements on land by reason of any physical changes of a permanent nature to land or improvements or by the making of roads or any other work of man or by adverse natural causes, the capital improved value, net annual value or site value of that land has been materially decreased;

(h) if any land or part of any land is burdened by a covenant under section 3A(1) of the Victorian Conservation Trust Act 1972 or, if upon variation or release of such a covenant, the capital improved value, net annual value or site value of that land has been materially decreased or materially increased;

(i) if by reason of the erection or construction of buildings or other improvements on land or by reason of any physical changes of a permanent nature to land or improvements or by the making of roads or any other work of man or by favourable natural causes, the capital improved value, net annual value or site value of that land has been materially increased;

(j) if there has been a change in occupancy which affects the net annual value of the land;

S. 13L(2)(ja) inserted by No. 34/2014 s. 32(1).

(ja) if there has been a change in occupancy which affects the AVPCC allocation given to the land;

(k) if by reason of the sale, transfer or conveyance of any land or the transfer, surrender or expiration of a lease of any land there are on the land any of the improvements described in paragraph (b) of the definition of improvements in section 2(1) which were not made by the person who is the owner or occupier of the land;

(l) if there has been an error made in the AVPCC allocation given to the land, discovery of which has given rise to a change in the land use classification of the land;

(m) if for any reason other than a reason referred to in any of paragraphs (a) to (l), the capital improved value—

(i) of any land specified by Order of the Governor in Council published in the Government Gazette; or

(ii) of the land in any area specified by Order of the Governor in Council published in the Government Gazette—

is or is likely to have been materially altered as a consequence of any Act, proclamation, Order in Council, regulation, by-law or local law;

S. 13L(2)(n) amended by No. 16/2025 s. 22(5)(i)(ii).

(n) if any arithmetical error has been made in calculating any valuation upon which any emergency services and volunteers funding levy is payable or if by reason of any error in describing the land or any matter relating to the land or any improvements to it, an incorrect valuation has resulted.

S. 13L(3) amended by No. 50/2024 s. 74(a).

(3) Any supplementary valuation when certified by the valuer-general under section 13M must be treated as a part of the valuation in force and has the effect of cancelling anything contained in the existing valuation which is not consistent with the supplementary valuation.

S. 13L(4) amended by Nos 67/2017 s. 66, 50/2024 s. 74(b), 16/2025 s. 22(5)(i)(iii).

(4) Despite subsection (3), for the purposes of the Emergency Services and Volunteers Fund Act 2012, if the supplementary valuation was requested by a collection agency, that collection agency may use the supplementary valuation before it is certified by the valuer-general.

S. 13L(5) amended by Nos 67/2015 s. 15(3), 16/2025 s. 22(5)(i)(iv).

(5) If a supplementary valuation has been made in any of the circumstances referred to in subsection (2) other than paragraph (n), the amount of any emergency services and volunteers funding levy payable in relation to that land must be calculated—

S. 13L(5)(a) substituted by No. 47/2020 s. 68.

(a) in the case of a supplementary valuation carried out at the request of a collection agency that nominates a day under section 13N(2A)—

(i) for any period until the day nominated by the collection agency, by reference to the existing valuation; and

(ii) from the day after the nominated day for the remainder of the period, upon the supplementary valuation; or

S. 13L(5)(b) substituted by No. 47/2020 s. 68.

(b) in any other case—

(i) for any period until the day of that return, by reference to the existing valuation; and

(ii) from the day after that return for the remainder of the period, upon the supplementary valuation.

S. 13L(6) amended by Nos 34/2014 s. 32(2), 16/2025 s. 22(5)(i)(iv).

(6) If a supplementary valuation has been made in any of the circumstances referred to in subsection (2)(l) or (2)(n), the collection agency may adjust the emergency services and volunteers funding levy payable retrospectively for any period it considers just.

S. 13L(7) amended by No. 50/2024 s. 74(c).

(7) The valuer in carrying out a supplementary valuation must—

(a) have regard to the general levels of value upon which the valuation in force was based; and

(b) assess the value that the land to which the supplementary valuation applies would have had if at the time at which the last valuation was made it had been in the condition in which it is at the time of the making of the supplementary valuation, having regard to every circumstance which affects the value of the land at the time of the making of the supplementary valuation, if it is a circumstance requiring the making of a supplementary valuation of the land under subsection (2).

S. 13L(8) repealed by No. 67/2015 s. 15(4).

(9) The valuer must make entries on the return showing every alteration made on supplementary valuations or on an adjustment or determination of VCAT or the Supreme Court under Part III for as long as the valuation remains in force.

S. 13M inserted by No. 58/2012 s. 126, amended by No. 67/2017 s. 67, substituted by No. 50/2024 s. 75.

13M Certification of supplementary valuation

(1) If, after considering a supplementary valuation carried out under section 13L, the valuer-general is satisfied that the valuation is correct, the valuer-general must so certify in writing.

(2) If, after considering a supplementary valuation carried out under section 13L, the valuer-general is not satisfied that the valuation is correct, the valuer-general must inform the valuer who carried out the valuation, who must carry out a further supplementary valuation in accordance with section 13L.

(3) The valuer-general may at any time require the valuer to give further information concerning the supplementary valuation to the valuer-general.

(4) If, within 2 months after receiving a supplementary valuation under section 13L, the valuer-general has not certified the valuation or informed the valuer under subsection (2), the valuer-general is taken to have certified the valuation at the end of that period.

(5) In calculating the period referred to in subsection (4), any time between the time when the valuer-general requires the valuer to give the valuer‑general further information under subsection (3) and the time when that requirement is complied with is not to be counted.

S. 13N (Heading) amended by Nos 67/2017 s. 68(1), 50/2024 s. 76(1).

S. 13N inserted by No. 58/2012 s. 126.

13N Valuer-general to make supplementary valuation if requested by collection agency

S. 13N(1) amended by No. 67/2017 s. 68(2).

(1) The valuer-general must cause a supplementary valuation under section 13L to be made if so requested by the collection agency.

S. 13N(2) substituted by No. 34/2014 s. 33.

(2) A request made by a collection agency under subsection (1) must—

(a) be made to the valuer-general in writing; and

(b) be accompanied by a report of the valuation data in the form prescribed by the Valuation Best Practice Specifications Guidelines.

S. 13N(2A) inserted by No. 47/2020 s. 69.

(2A) A request under subsection (1) may nominate a day for the purposes of section 13L(5)(a), being a day that is within the period for which the existing valuation applies and is not earlier than the day on which the circumstances referred to in section 13L(2) occurred in relation to the land for which the supplementary valuation is to be caused.

S. 13N(3) inserted by No. 34/2014 s. 33, substituted by No. 67/2017 s. 68(3), amended by No. 50/2024 s. 76(2).

(3) If a collection agency requests a supplementary valuation to be caused by the valuer-general under subsection (1), the valuer-general must give the supplementary valuation to the collection agency within 10 business days after the supplementary valuation is completed by, or returned to, the valuer-general (as the case requires).

S. 13O inserted by No. 58/2012 s. 126.

13O Valuer's powers and duties

(1) A valuer must return valuations in the prescribed form.

(2) Before any valuation and return is made the person appointed to make it must make a statutory declaration that the valuation and return will be impartial and true to the best of that person's judgment and will be made by that person or under that person's immediate personal supervision.

S. 13P inserted by No. 58/2012 s. 126, repealed by No. 67/2017 s. 69.

Part 2B (Heading and ss 13P–13R) inserted by No. 52/2021 s. 96.

Part IIB—Supplementary valuations for windfall gains tax

New s. 13P inserted by No. 52/2021 s. 96.

13P Request for supplementary valuation of rateable land or non-rateable leviable land for windfall gains tax

(1) If a WGT event occurs, the Commissioner may request that a supplementary valuation be carried out under this Part of any rateable land or non-rateable leviable land that is rezoned by the WGT event.

(2) A request under subsection (1) is to be made in writing to the valuer-general.

S. 13Q inserted by No. 52/2021 s. 96.

13Q Supplementary valuation of rateable land or non-rateable leviable land for windfall gains tax

S. 13Q(1) amended by No. 50/2024 s. 77(a).

(1) If a request for a supplementary valuation is made under section 13P, the valuer-general must carry out a supplementary valuation of the land.

S. 13Q(2) amended by No. 50/2024 s. 77(b).

(2) The valuer in carrying out a supplementary valuation must—

(a) have regard to the general levels of value on which the valuation in force was based; and

(b) assess the value that the land would have had if, at the time at which the last valuation was made, it had been zoned in accordance with the rezoning of the land caused by the WGT event.

(3) A supplementary valuation under this Part when certified by the valuer-general under section 13R must be treated as a part of the valuation in force and has the effect of cancelling anything contained in the existing valuation that is not consistent with the supplementary valuation.

S. 13Q(4) amended by No. 16/2025 s. 22(5)(j).

(4) Despite subsection (3), the Commissioner, a council or a collection agency may, for the purpose of assessing windfall gains tax or levying or adjusting a municipal rate or emergency services and volunteers funding levy, use a supplementary valuation under this Part before it is certified by the valuer-general.

S. 13Q(5) amended by No. 16/2025 s. 22(5)(j).

(5) If a supplementary valuation has been made under this Part, a council or collection agency (as the case requires) may adjust a rate or emergency services and volunteers funding levy payable retrospectively for any period it considers just.

(6) The valuer-general must give the supplementary valuation to the Commissioner within 10 business days after the Commissioner requests it.

S. 13R inserted by No. 52/2021 s. 96.

13R Certification of supplementary valuation under this Part

S. 13R(1) amended by No. 50/2024 s. 78(a).

(1) If, after considering a supplementary valuation carried out by a valuer under section 13Q, the valuer-general is satisfied that the valuation is correct, the valuer-general must so certify in writing to the Commissioner, the council and the collection agency.

S. 13R(2) amended by No. 50/2024 s. 78(b).

(2) If, after considering a supplementary valuation carried out by a valuer under section 13Q, the valuer-general is not satisfied that the valuation is correct, the valuer-general must inform the valuer, who must carry out a further supplementary valuation in accordance with section 13Q.

(3) The valuer-general may at any time require the valuer to give further information concerning the supplementary valuation to the valuer-general.

(4) If, within 2 months after receiving a supplementary valuation under section 13Q from a valuer, the valuer-general has not certified the valuation or informed the valuer under subsection (2), the valuer-general is deemed to have certified the valuation at the end of that period.

(5) In calculating the period referred to in subsection (4), any time between the time when the valuer-general requires the valuer to give the valuer-general further information under subsection (3) and the time when that requirement is complied with is not to be counted.

Pt 3 (Heading and ss 14–16) amended by No. 6825 s. 9, substituted as Pt 3 (Heading and ss 14–52) by No. 7276, s. 2(b), amended by Nos 7315 s. 5(1), 7333 ss 5, 6, 7762 ss 7–17, 7876 s. 2(3), 8432 s. 3, 8649 ss 9–23, 9225 ss 4–8, 9427 s. 3
(Sch. 2 item 15), 9506 s. 2, 9576 s. 11(1), 9831 s. 12, 9921 s. 255, 110/1986 s. 140(2), 121/1986 s. 112, 50/1988 s. 93(2)(Sch. 2 Pt 2 item 63), 19/1989 s. 16
(Sch. item 56), 55/1989 ss 9, 10, 11(2)(h)–(j), 57/1989 s. 3(Sch. item 208.2), 78/1991 s. 28(3)(c), 91/1994
ss 14–19, 38(h)(i), 105/1995 s. 5(c), 40/1997 s. 138(Sch. 2 item 16.2), substituted as Pt 3 (Headings and
ss 14–30) by No. 52/1998 s. 309 (as amended by No. 101/1998
s. 21(d)).

Part III—Objections, reviews and appeals

Pt 3 Div. 1 (Heading) substituted by No. 52/1998

Division 1—Introductory

S. 14 substituted by No. 52/1998

14 Definitions

In this Part—

S. 14 def. of Commis-sioner repealed by No. 3/2004 s. 17(a).

Court means the Supreme Court;

land includes any estate or interest in land;

S. 14 def. of prescribed amount inserted by No. 22/2006 s. 4.

prescribed amount means an amount prescribed by the regulations for the purposes of this Part;

S. 14 def. of relevant taxpayer inserted by No. 3/2004 s. 17(b), amended by Nos 88/2005 s. 117(Sch. 2 item 10.3), 22/2006 s. 14(a)(i).

relevant taxpayer means a transmission easement holder within the meaning of the Land Tax Act 2005.

S. 14 def. of Tribunal repealed by No. 22/2006 s. 14(a)(ii).

New Pt 3 Div. 2 (Heading) inserted by No. 52/1998

Division 2—Notice of valuations

S. 15 substituted by No. 52/1998 s. 309, amended by No. 3/2004 s. 18, substituted by No. 94/2009 s. 22.

15 Notice of valuation

S. 15(1) amended by Nos 69/2011 s. 57(1), 67/2017 s. 70(1), substituted by No. 50/2024 s. 79(1).

(1) The valuer-general must give sufficient information about a general valuation to the relevant rating authority to enable the rating authority to serve notice in accordance with this section.

S. 15(2) amended by No. 69/2011 s. 57(2), repealed by No. 67/2017 s. 70(2).

S. 15(3) amended by No. 50/2024 s. 79(2)(a).

(3) A rating authority that receives information from the valuer‑general under subsection (1) about a general valuation must serve—

(a) notice of that valuation in accordance with this section; and

(b) notice that some other authority may use one of the bases of value shown in the notice under paragraph (a) for the purposes of a rate or tax levied by that authority.

S. 15(4) substituted by No. 46/2019 s. 30, amended by No. 50/2024 s. 79(2)(b).

(4) A notice of valuation must be served on or before 30 September in the year in which the valuation is made.

S. 15(5) amended by Nos 58/2012 s. 127(1), 50/2024 s. 79(2)(c).

(5) A notice of valuation must be served on each person within or outside the municipal district in respect of which the valuation has been made who is or will be liable to pay a rate made by the rating authority for the municipal district or a tax levied by the collection agency in respect of land outside the municipal district.

(6) A notice of valuation must—

S. 15(6)(a) amended by No. 58/2012 s. 127(2).

(a) identify the land in respect of which the rate or tax is or will be payable; and

(b) show the capital improved value, the site value and the net annual value as assessed in respect of the land; and

S. 15(6)(ba) inserted by No. 66/2016 s. 28.

(ba) show the AVPCC allocated to the land; and

(c) state the date at which the value of land was assessed.

S. 15(7) amended by Nos 58/2012 s. 127(2), 50/2024 s. 79(2)(d).

(7) If the person liable for payment of the rate or tax is not the occupier of the land, the authority responsible for serving a notice of valuation must also serve a notice of valuation on the occupier.

S. 15(8) amended by Nos 67/2017 s. 70(3), 50/2024 s. 79(2)(e).

(8) A notice under subsection (3)(b) must be served before or at the same time as the notice of valuation to which it relates.

S. 15(9) substituted by No. 52/2021 s. 97.

(9) This section does not apply in respect of—

(a) a valuation of a transmission easement under section 5B; or

S. 15(9)(b) amended by No. 16/2025 s. 22(5)(j).

(b) a supplementary valuation made under Part IIB unless a council or collection agency (as the case requires) intends to use the supplementary valuation to adjust a rate or emergency services and volunteers funding levy.

S. 15(10) inserted by No. 58/2012 s. 127(3).

(10) This section applies in respect of a general or supplementary valuation made under Part IIA.

S. 15AA (Heading) amended by No. 50/2024 s. 80(1).

S. 15AA inserted by No. 52/2021 s. 98.

15AA Commissioner must serve notice of supplementary valuation under Part IIB

S. 15AA(1) amended by No. 50/2024 s. 80(2).

(1) The Commissioner must, in respect of any windfall gains tax payable in respect of rateable land or non-rateable leviable land, serve on the person liable to pay the tax a notice of valuation that shows the capital improved value of the land as assessed in the supplementary valuation made under Part IIB.

(2) A notice of assessment of windfall gains tax served under section 14 of the Taxation Administration Act 1997 that shows the capital improved value of the land is taken to be a notice of valuation for the purposes of subsection (1).

S. 15A (Heading) amended by No. 50/2024 s. 81(1).

S. 15A inserted by No. 3/2004 s. 19, amended by Nos 88/2005 s. 117(Sch. 2 item 10.4), 50/2024 s. 81(2).

15A Commissioner must serve notice of valuation of transmission easements

The Commissioner must, in respect of any land tax payable under Division 4 of Part 2 of the Land Tax Act 2005, serve on a transmission easement holder that is liable for the payment of that tax a notice of valuation that—

(a) shows the aggregate value assessed in respect of the transmission easements; and

(b) states the date as at which the aggregate value of the transmission easements was assessed.

S. 15B inserted by No. 50/2024 s. 82.

15B Service of notice of valuation

(1) A notice of valuation may be served on a person—

(a) personally; or

(b) by leaving it at the last known address of the person (including, in the case of a body corporate, the registered office or a business address of the body corporate); or

(c) by post addressed to the person at the last known address of the person (including, in the case of a body corporate, the registered office or a business address of the body corporate); or

(d) if the person has given an electronic address as an available means of service, by electronic communication to that electronic address; or

Examples

The following are examples of an electronic address—

• an email address;

• a secure Internet site that the person can access to obtain a notice of valuation;

• a facsimile number;

• a mobile phone number.

(e) by a prescribed means.

(2) For the purposes of this Act, a notice of valuation must be taken, unless the contrary is proved, to have been served on a person—

(a) in the case of delivery in person—at the time the notice is delivered; or

(b) in the case of posting—7 business days after the day on which the notice was posted; or

(c) in the case where the rating authority or the Commissioner makes the notice available for access or retrieval by the person from or through an Internet site—at the time the rating authority or the Commissioner notifies the person by electronic communication that the notice is available to be accessed or retrieved; or

(d) in the case of any other form of electronic communication—at the time that communication is received; or

Examples

An email or facsimile is taken to be served on a person at the time the email or facsimile is received by the person—see section 13A of the Electronic Transactions (Victoria) Act 2000 in relation to the time of receipt of an electronic communication.

(e) in the case of a prescribed means of service—at the prescribed time.

(3) For the purposes of subsection (2)(c), notification is taken to have been given to a person by a rating authority or the Commissioner at the time the electronic communication of the notification is received by the person.

New Pt 3 Div. 3 (Heading) inserted by No. 52/1998
s. 309

Division 3—Objections

New s. 16 inserted by No. 52/1998

16 Who may object?

S. 16(1) amended by No. 71/2004 s. 42(1), substituted by No. 94/2009 s. 23(1), amended by No. 50/2024 s. 83(1)(a).

(1) A person aggrieved by a valuation of any land made or caused to be made by the valuer-general may lodge a written objection to that valuation, on any one or more of the grounds set out in section 17, with the authority that served the notice of valuation.

(2) An objection must—

S. 16(2)(a) substituted by No. 22/2006 s. 14(b).

(a) contain the prescribed information (if any); and

(b) give particulars of the bases of valuation to which objection is made; and

(c) state the grounds on which the objection is based.

S. 16(3) substituted by No. 94/2009 s. 23(2).

(3) An objection must not be disallowed merely because of a failure to comply with subsection (2).

S. 16(3A) inserted by No. 22/2006 s. 5.

(3A) In addition to the requirements of subsection (2), if—

S. 16(3A)(a) amended by No. 50/2024 s. 94.

(a) a ground for the objection is that the value assigned is incorrect; and

(b) the value assigned is not less than the prescribed amount—

the objection must state the amount that the objector contends is the correct value.

S. 16(3B) inserted by No. 22/2006 s. 5.

(3B) An amount stated in an objection in accordance with subsection (3A) is not binding on the objector.

S. 16(4) substituted by No. 71/2004 s. 42(2), amended by Nos 94/2009 s. 23(3), 50/2024 s. 83(1)(b).

(4) A person who is served with a notice of valuation is deemed to be a person aggrieved by the valuation whether or not the valuation is used for the purposes of a rate or tax levied by the authority that served the notice, if the person is aggrieved by the valuation on any one or more of the grounds set out in section 17.

S. 16(5) amended by No. 71/2004 s. 42(3).

(5) A person is deemed to be a person aggrieved by a valuation of land if—

(a) the person is liable for or required to pay any rate or tax in respect of land; and

S. 16(5)(b) substituted by No. 94/2009 s. 23(4), amended by No. 50/2024 s. 83(1)(c).

(b) the person has not been served with a notice of valuation; and

S. 16(5)(c) inserted by No. 50/2024 s. 83(1)(d).

(c) the person is aggrieved by the valuation on any one or more of the grounds set out in section 17.

S. 16(6) amended by Nos 94/2009 s. 23(5), 69/2011 s. 58(1), substituted by No. 50/2024 s. 83(2).

(6) Despite subsection (1), a person referred to in subsection (5) must lodge the objection with the rating authority that issued the assessment of the rate or tax.

S. 16(6A) inserted by No. 84/2006 s. 20(1), amended by Nos 94/2009 s. 23(6), 52/2021 s. 99(1), 16/2024 s. 65, 50/2024 s. 83(3)(a).

(6A) A person who has been served with a notice of valuation and who is subsequently assessed for land tax , commercial and industrial property tax or windfall gains tax based on that valuation is deemed to be a person aggrieved by the valuation when the person receives the notice of assessment, if the person is aggrieved by the base or bases of valuation that were used to assess the relevant tax on any one or more of the grounds set out in section 17.

S. 16(6AB) inserted by No. 52/2021 s. 99(2), amended by No. 50/2024 s. 83(3)(c).

(6AB) A person who is assessed for windfall gains tax is deemed, when the person receives the notice of assessment of that tax, to be a person aggrieved by—

(a) the capital improved value of the land as assessed in the supplementary valuation made under Part IIB; and

S. 16(6AB)(b) amended by No. 50/2024 s. 83(3)(b).

(b) any other capital improved value used to assess the tax that was in a valuation made under this Act—

if the person is aggrieved by the valuation on any one or more of the grounds set out in section 17.

S. 16(6AC) inserted by No. 18/2023 s. 109, substituted by No. 50/2024 s. 83(4).

(6AC) A person referred to in subsection (6AB) who lodges a written objection to a valuation referred to in that subsection is taken to have objected in relation to the capital improved value in each of the valuations referred to in that subsection even if the objection only addresses one of those valuations.

S. 16(6B) inserted by No. 84/2006 s. 20(1), amended by Nos 94/2009 s. 23(7), 69/2011 s. 58(2), 52/2021 s. 99(3), 50/2024 s. 83(5)(a).

(6B) Despite subsection (1), a person referred to in subsection (6A) or (6AB) must lodge the objection with the Commissioner, who, if it is lodged within time, must forward the objection to the valuer-general.

S. 16(6C) inserted by No. 84/2006 s. 20(1), amended by Nos 94/2009 s. 23(7), 50/2024 s. 83(5)(b).

(6C) For the purposes of any time period in this Part other than section 18, an objection referred to in subsection (6B) is taken to have been lodged at the time at which the valuer-general receives the objection from the Commissioner.

S. 16(7) inserted by No. 3/2004 s. 20.

(7) This section does not apply in respect of a valuation of a transmission easement made under section 5B.

S. 16(8) inserted by No. 84/2006 s. 20(2).

(8) This section does not apply in respect of a valuation made by the Commissioner or made for the Commissioner by the valuer‑general or a valuer nominated by the valuer-general.

Section 96(1)(ca) of the Taxation Administration Act 1997 provides for objections to valuations made for the Commissioner by the valuer-general or a valuer nominated by the valuer-general.

S. 16(9) inserted by No. 58/2012 s. 128.

(9) This section applies in respect of a general or supplementary valuation made under Part IIA.

New s. 17 inserted by No. 52/1998

17 Grounds for objection

The grounds for an objection are—

S. 17(a) amended by No. 50/2024 s. 94.

(a) that the value assigned is incorrect;

(b) that the interests held by various persons in the land have not been correctly apportioned;

(c) that the apportionment of the valuation is not correct;

(d) that lands that should have been included in one valuation have been valued separately;

(e) that lands that should have been valued separately have been included in one valuation;

(f) that the person named in the notice of valuation, assessment notice or other document is not liable to be so named;

S. 17(g) amended by No. 58/2012 s. 129.

(g) that the area, dimensions or description of the land including the AVPCC allocated to the land are not correctly stated in the notice of valuation, assessment notice or other document.

S. 17A inserted by No. 3/2004 s. 21.

17A Objections relating to valuation of transmission easements under section 5B

(1) A relevant taxpayer aggrieved by an assessment of the value of a transmission easement for the Commissioner may lodge a written objection with the Commissioner on any one of the grounds set out in subsection (2).

(2) The grounds for an objection are—

S. 17A(2)(a) amended by No. 50/2024 s. 94.

(a) that the value assigned to the transmission easement is incorrect;

(b) that the person named in the notice of assessment or valuation is not liable to be so named.

New s. 18 inserted by No. 52/1998
s. 309, amended by No. 88/2005 s. 117(Sch. 2 item 10.5), substituted by No. 22/2006 s. 15.

18 Time for lodging objection

An objection must be lodged—

S. 18(a) amended by Nos 94/2009 s. 24, 50/2024 s. 84.

(a) within 2 months after the notice of valuation is served; or

S. 18(b) amended by No. 84/2006 s. 21(a) substituted by No. 69/2011 s. 59.

(b) in the case of a person referred to in section 16(5)—

(i) if a notice of assessment of the rate or tax was served on the person by a rating authority, within 2 months after the notice was served; or

(ii) if a notice of assessment of the rate or tax was not served on the person by a rating authority and the person is the occupier of the land, within 4 months after the date of issue specified on the notice; or

S. 18(c) inserted by No. 84/2006 s. 21(b), amended by Nos 52/2021 s. 100, 16/2024 s. 66.

(c) in the case of a person referred to in section 16(6A) or (6AB)—within 2 months after receiving the notice of assessment of land tax, commercial and industrial property tax or windfall gains tax (as the case requires).

New s. 19 inserted by No. 52/1998
s. 309, amended by Nos 94/2009 s. 25, 58/2012 s. 130, repealed by No. 67/2017 s. 71.

New s. 20 inserted by No. 52/1998
s. 309, repealed by No. 88/2005 s. 117(Sch. 2 item 10.6), new s. 20 inserted by No. 22/2006
s. 6.

20 Exchange of information on certain objections

(1) This section applies to an objection if—

S. 20(1)(a) amended by No. 50/2024 s. 94.

(a) a ground for the objection is that the value assigned is incorrect; and

(b) the value assigned is not less than the prescribed amount.

S. 20(2) amended by No. 94/2009 s. 26(1), substituted by No. 50/2024 s. 85(1).

(2) The valuer to whom the objection is referred under section 21(2) must, within one month after the referral, give the objector the prescribed information concerning the valuation that is the subject of the objection.

S. 20(3) amended by Nos 94/2009 s. 26(2), 50/2024 s. 85(2).

(3) Within one month after receiving the prescribed information under subsection (2), the objector may lodge a written submission concerning the valuation with the valuer.

New s. 21 inserted by No. 52/1998
s. 309, substituted by No. 22/2006
s. 6.

21 Determination of objection

(1) An objection must be determined in accordance with section 20 and this section.

S. 21(2) substituted by No. 94/2009 s. 27(1), amended by No. 69/2011 s. 60, substituted by No. 50/2024 s. 86(1).

(2) A rating authority must refer a valid objection lodged with the rating authority to the valuer-general.

S. 21(2A) inserted by No. 94/2009 s. 27(1), substituted by No. 50/2024 s. 86(1).

(2A) The valuer-general must refer a valid objection referred to the valuer-general under subsection (2), or forwarded to the valuer‑general under section 16(6B), to—

(a) the valuer who made the valuation; or

(b) another valuer appointed by the valuer‑general.

S. 21(2AB) inserted by No. 50/2024 s. 86(1).

(2AB) For subsections (2) and (2A), an objection is valid if it—

(a) is lodged within the time required by section 18; and

(b) meets the requirements of sections 16 and 17, or 17A, as the case requires.

S. 21(2B) inserted by No. 94/2009 s. 27(1), substituted by No. 50/2024 s. 86(1).

(2B) The valuer to whom the objection is referred must provide the objector with a reasonable opportunity to discuss the objection with the valuer.

(3) Within 4 months after receiving the objection, the valuer must—

(a) if he or she considers that no adjustment in the valuation is justified—give the objector written notice of that decision; or

(b) if he or she considers that an adjustment in the valuation is justified—

(i) recommend accordingly to the valuer-general; and

S. 21(3)(b)(ii) amended by Nos 94/2009 s. 27(2), 50/2024 s. 86(2).

(ii) give the objector a copy of the recommendation.

(4) The valuer-general, after consultation if practical with the valuer, must determine the objection as follows—

(a) the valuer-general may disallow the recommended adjustment in whole or part if, in his or her opinion, the adjusted valuation is not correct; or

(b) in any other case, the valuer-general must confirm the recommended adjustment.

S. 21(5) amended by Nos 94/2009 s. 27(3), 67/2017 s. 72.

(5) Within 2 months after receiving the recommendation, the valuer-general must give written notice of his or her decision to the objector, the valuer and any rating authority that uses or proposes to use the valuation.

S. 21(5A) inserted by No. 50/2024 s. 86(3).

(5A) Subsection (5) does not require the valuer‑general to give written notice of a decision to the Commissioner if the valuer‑general has notified the Commissioner of the decision under section 21A(2).

S. 21(6) amended by No. 18/2023 s. 110(1).

(6) Subject to subsection (6A) or to any review or appeal under Division 4, the decision of the valuer-general must be given effect to by the rating authority and every other rating authority using that valuation.

S. 21(6A) inserted by No. 18/2023 s. 110(2), amended by No. 50/2024 s. 86(4).

(6A) A rating authority other than the Commissioner is not required to give effect to a decision of the valuer-general made in relation to a valuation referred to in section 16(6AB).

S. 21(7) amended by No. 94/2009 s. 27(4).

(7) If section 20 applies, subsection (2B) does not require the valuer to provide a reasonable opportunity for the objector to discuss the matter with him or her unless the objector lodges a submission under section 20(3).

S. 21(8) inserted by No. 17/2019 s. 58.

(8) Despite section 14(2) of the Interpretation of Legislation Act 1984, on an objection to the site value of any land contained in a general valuation or supplementary valuation as at 1 January 2018 or any later date, including an objection on foot at the commencement of this subsection, no account is to be taken of section 2(8) or (9) (as in force at the date of the valuation)—

(a) by the valuer to whom the objection is referred in determining whether an adjustment in the site value is justified; or

(b) by the valuer-general in determining whether a recommended adjustment in the site value is correct.

S. 21A inserted by No. 84/2006 s. 22.

21A Commissioner to be notified of certain objections

S. 21A(1) amended by No. 52/2021 s. 101.

(1) This section applies to an objection made by a person referred to in section 16(6A) or (6AB).

S. 21A(2) amended by No. 50/2024 s. 87.

(2) At the same time as, or as soon as practicable after, the valuer or the valuer-general (as the case requires) gives notice to the objector under section 21 of a decision or recommendation on the objection, the valuer or the valuer-general must notify the Commissioner.

Pt 3 Div. 4 (Heading and ss 22–27) amended by No. 52/1998
s. 309 (as amended by No. 101/1998 s. 21(d)), substituted by No. 22/2006 s. 16.

Division 4—Reviews and appeals

S. 22 substituted by No. 22/2006 s. 16.

22 Application to VCAT for review

(1) An objector who is dissatisfied with the decision of a valuer or the valuer-general on the objection may apply to VCAT for review of the decision.

S. 22(2) amended by Nos 94/2009 s. 28(1), 50/2024 s. 88(a).

(2) If the valuer has not given an objector notice of a decision on the objection or a copy of a recommendation under section 21(3)(b)(ii) within 4 months after the objection was referred to the valuer-general under section 21(2) or forwarded to the valuer-general under section 16(6B), the valuer is deemed to have made a decision that no adjustment in the valuation is justified.

(3) If the valuer-general has not given an objector notice of a decision under section 21(5) within 2 months after a copy of a recommendation was given to the objector under section 21(3)(b)(ii), the valuer-general is deemed to have made a decision disallowing the recommended adjustment.

(4) An application under this section must be made—

S. 22(4)(a) amended by Nos 94/2009 s. 28(1), 50/2024 s. 88(b).

(a) in the case of an application in respect
of a deemed decision referred to in subsection (2)—within 9 months after the date on which the objection was lodged;

(b) in the case of an application in respect
of a deemed decision referred to in subsection (3)—at any time after the end of the 2 month period referred to in that subsection;

(c) in any other case—within 30 days after the date notice of the decision is given to the objector.

S. 22(5) amended by Nos 94/2009 s. 28(1), 50/2024 s. 88(c).

(5) An applicant under this section must serve a copy of the application on the valuer‑general.

S. 22(6) amended by Nos 22/2006 s. 7, 94/2009 s. 28(1), 50/2024 s. 88(c).

(6) The valuer‑general must, within 1 month after being served with a copy of the application, forward to the principal registrar of VCAT the notice of objection, copies of any notices given under section 21 in connection with the objection and any information given or submissions lodged under section 20 in connection with the objection.

(7) The principal registrar of VCAT must notify the valuer-general of an application under this section.

S. 22(8) substituted by No. 94/2009 s. 28(2), amended by No. 50/2024 s. 88(d).

(8) Despite subsection (2), the valuer may give the objector notice of a decision on the objection or a copy of a recommendation under section 21(3)(b)(ii) more than 4 months after the objection was lodged.

S. 22(9) inserted by No. 94/2009 s. 28(2).

(9) Despite subsection (3), the valuer-general may give an objector notice of a decision under section 21(5) more than 2 months after a copy of a recommendation was given to the objector under section 21(3)(b)(ii).

S. 23 substituted by No. 22/2006 s. 16.

23 Appeal to Supreme Court

(1) The President of VCAT, on his or her own initiative or on the application of a party, may refer a matter that is the subject of an application under section 22 to the Supreme Court to be treated as an appeal to the Supreme Court if the President is satisfied that the matter raises questions of unusual difficulty or of general importance.

(2) The principal registrar of VCAT must notify the valuer-general of a referral to the Supreme Court under subsection (1).

(3) In addition to subsection (1), a matter that is or could be the subject of an application under section 22 may be treated as an appeal to the Supreme Court if, on the application of any party, the Court is satisfied that the matter raises questions of unusual difficulty or of general importance.

(4) For the purposes of subsection (3), a party includes a person who would be a party if the matter were the subject of an application under section 22.

(5) The prothonotary must notify the valuer-general of an application to the Supreme Court under subsection (3).

(6) Nothing in this section limits the application of section 77 of the Victorian Civil and Administrative Tribunal Act 1998.

Section 77 of the Victorian Civil and Administrative Tribunal Act 1998 permits VCAT to refer a matter to a more appropriate forum.

S. 24 substituted by No. 22/2006 s. 16.

24 Grounds of review or appeal

S. 24(1) substituted by No. 50/2024 s. 89(1).

(1) On a review or appeal the objector's case is limited to the grounds of the objection unless VCAT or the Court (as the case requires) otherwise orders.

S. 24(2) amended by No. 50/2024 ss 89(2), 94.

(2) If a ground for the objection is that the value assigned is incorrect, the application for review or appeal (as the case requires) must state the amount that the objector contends is the correct value.

S. 24(3) inserted by No. 17/2019 s. 59.

(3) Despite section 14(2) of the Interpretation of Legislation Act 1984, on a review or appeal in relation to the site value of any land contained in a general valuation or supplementary valuation as at 1 January 2018 or any later date, including a review or appeal on foot at the commencement of this subsection, no account is to be taken by VCAT or the Court (as the case requires) of section 2(8) or (9) (as in force at the date of the valuation) in determining the correct site value of the land.

S. 25 substituted by No. 22/2006 s. 16.

25 Powers on review or appeal

(1) On a review or appeal, VCAT or the Court (as the case requires) may—

(a) by order, confirm, increase, reduce or otherwise amend any valuation; and

(b) make any other order it thinks fit.

S. 25(2) amended by No. 62/2014 s. 22.

(2) An appeal to the Court of Appeal from an order of the Court under this section lies only on a question of law and with leave of the Court of Appeal.

Section 148 of the Victorian Civil and Administrative Tribunal Act 1998 provides for appeals on a question of law from orders of VCAT.

S. 26 substituted by No. 22/2006 s. 16.

26 Costs

(1) On a review or appeal, VCAT or the Court (as the case requires) may make an order as to the payment of costs, or no order as to the payment of costs, as it thinks appropriate.

(2) In determining any questions concerning costs, VCAT or the Court must take into consideration the following factors, as appropriate—

(a) the desirability of minimising the overall level of legal and valuation costs;

(b) any offer, whether or not made without prejudice, by a party in respect of the valuation;

(c) the extent of any adjustment to the valuation made by VCAT or the Court;

(d) the degree of openness in sharing information between the parties—

(i) during the objection process; and

(ii) during the review or appeal;

(e) any unreasonable conduct on the part of any party—

(i) during the objection process; or

(ii) during the review or appeal;

(f) the failure of a party to give adequate information or supply supporting material when permitted or required to do so;

S. 26(2)(g) amended by Nos 94/2009 s. 29, 67/2017 s. 73, 50/2024 s. 90.

(g) an excessively low value stated by the objector under section 24(2) or an excessively high value contended by the valuer‑general or valuer (as the case requires).

(3) The Court may make an order with respect to the assessment of costs in the same manner as it may in respect of any other matter before the Court.

Section 111 of the Victorian Civil and Administrative Tribunal Act 1998 provides for the assessment of costs in VCAT proceedings.

S. 27 substituted by No. 22/2006 s. 16.

27 Costs if owner and occupier apply separately

(1) This section applies if the owner and the occupier of land separately apply for review or appeal in respect of the same assessment of value.

(2) If this section applies, VCAT or the Court (as the case requires) must not award the owner or occupier any costs in respect of the proceeding unless VCAT or the Court is satisfied—

(a) if the applicant is the owner, that—

(i) the owner, before applying for review or appeal, requested the occupier to join in the proceeding; and

(ii) the occupier refused or failed to do so; or

(b) if the applicant is the occupier, that—

(i) the occupier, before applying for review or appeal, requested the owner to join in the proceeding; and

(ii) the owner refused or failed to do so.

(3) If the party bringing the proceeding satisfies VCAT or the Court as set out in subsection (2), the owner or occupier refusing or failing to join the proceedings must pay the costs of that person's own application.

Pt 3 Div. 5 (Heading) substituted by No. 52/1998

Division 5—General

New s. 28 inserted by No. 52/1998
s. 309, repealed by No. 22/2006 s. 17(a).

New s. 29 inserted by No. 52/1998

29 Recovery of rate or tax pending objection, review or appeal

An objection, review or appeal under this Part to the assessment of the value of any land does not prevent the recovery of any rate or tax based on that valuation pending the determination of the objection, review or appeal.

New s. 30 inserted by No. 52/1998
s. 309, amended by No. 22/2006 s. 17(b).

30 VCAT members not disqualified as witnesses

A member of VCAT is not disqualified from appearing as a witness in any hearing under this Part where he or she is not sitting as a member of VCAT.

S. 31 repealed by No. 52/1998 s. 309,
new s. 31 inserted by No. 71/2004 s. 43.

31 Transitional provisions—State Taxation Acts (Amendment) Act 2004

(1) This Act as amended by the State Taxation Acts (Amendment) Act 2004 applies to—

(a) an objection lodged under this Part on or after 16 July 2004; and

S. 31(1)(b) amended by No. 22/2006 s. 17(b).

(b) a review under this Part by VCAT that was not determined before the Assent day if the notice under section 22 requiring the matter to be referred to VCAT was lodged on or after 16 July 2004; and

(c) an appeal under this Part to the Supreme Court that was not determined before the Assent day if the notice under section 22 requiring the matter to be treated as an appeal was lodged on or after 16 July 2004.

(2) If—

(a) a person was given a notice of valuation under section 15(1)(a) or (3) on or after 23 June 2004 but before the Assent day; and

(b) the person had not lodged an objection to the valuation under section 16 before the Assent day—

the time for lodging the objection is within 2 months after the Assent day, despite anything to the contrary in section 18(2).

(3) Nothing in this section affects the rights of the parties in the proceedings in the Supreme Court between Port of Melbourne Corporation and Melbourne City Council and Another (No. 5845 of 2003).

(4) In this section—

Assent day means the day on which the State Taxation Acts (Amendment) Act 2004 received the Royal Assent.

S. 32 repealed by No. 52/1998 s. 309,
new s. 32 inserted by No. 22/2006 s. 18.

32 Transitional provisions—Valuation of Land (Amendment) Act 2006

(1) Division 4 as substituted by section 16 of the Valuation of Land (Amendment) Act 2006 applies to an objection lodged on or after 1 July 2006.

(2) Division 4 as in force immediately before the commencement of section 16 of the Valuation of Land (Amendment) Act 2006 continues to apply to an objection lodged before 1 July 2006.

S. 33 repealed by No. 52/1998 s. 309,
new s. 33 inserted by No. 84/2006 s. 23.

33 Transitional provision—State Taxation Legislation (Miscellaneous Amendments) Act 2006

Sections 16(6A), 16(6B) and 16(6C) apply to a person who is assessed for land tax in respect of the 2007 tax year and any subsequent tax year.

S. 34 repealed by No. 52/1998 s. 309,
new s. 34 inserted by No. 94/2009 s. 30.

34 Transitional provision—Valuation of Land Amendment Act 2009

Despite section 10(3)(b), a council that is proposing to make a nomination under section 10 that is to have effect with respect to a general valuation for the year 2012, must make that nomination by 30 September 2010.

S. 35 repealed by No. 52/1998 s. 309, new s. 35 inserted by No. 67/2017 s. 74.

35 Saving of 2018 valuations—State Taxation Acts Further Amendment Act 2017

Despite the amendments made to this Act by Part 9 of the State Taxation Acts Further Amendment Act 2017, a council or collection agency may make a valuation for the 2018 calendar year under this Act as if this Act had not been so amended.

S. 36 repealed by No. 52/1998 s. 309, new s. 36 inserted by No. 67/2017 s. 74.

36 Savings provision for objections—State Taxation Acts Further Amendment Act 2017

(a) an objection under section 16 has been made before the commencement of Part 9 of the State Taxation Acts Further Amendment Act 2017 to a general valuation or supplementary valuation returned before the commencement; and

(b) that objection was not finally determined before that commencement.

(2) Division 3 of Part III, as in force immediately before that commencement, continues to apply to that objection.

S. 37 repealed by No. 52/1998 s. 309, new s. 37 inserted by No. 67/2017 s. 74.

37 Savings provision for reviews—State Taxation Acts Further Amendment Act 2017

(a) an application under section 22 for review of a decision on an objection had been made before the commencement of Part 9 of the State Taxation Acts Further Amendment Act 2017; and

(b) the general valuation or supplementary valuation to which the application relates was returned before that commencement; and

(c) that application was not finally determined before that commencement.

(2) Division 4 of Part III, as in force immediately before that commencement, continues to apply to that application.

S. 38 repealed by No. 52/1998 s. 309, new s. 38 inserted by No. 67/2017 s. 74.

38 Savings provision for appeals to the Supreme Court—State Taxation Acts Further Amendment Act 2017

(a) an appeal under section 23 to the Supreme Court was on foot before the commencement of Part 9 of the State Taxation Acts Further Amendment Act 2017 in respect of a general valuation or supplementary valuation; and

(b) the general valuation or supplementary valuation to which the appeal relates was returned before that commencement; and

(c) that appeal was not finally determined before that commencement.

(2) Division 4 of Part III, as in force immediately before that commencement, continues to apply to that appeal.

New s. 39 inserted by No. 50/2024 s. 91.

39 Transitional provision—State Taxation Further Amendment Act 2024

(1) Section 24, as amended by section 89 of the amending Act, applies in relation to a review or appeal instituted on or after the commencement day whether the objection to which the review or appeal relates was lodged before, on or after that day.

(2) This Act as amended by Division 2 of Part 11 of the amending Act applies in relation to an objection lodged on or after 1 January 2025 whether the valuation to which the objection relates was made before, on or after that day.

(3) In this section—

amending Act means the State Taxation Further Amendment Act 2024;

commencement day means the day after the day on which the amending Act receives the Royal Assent.

Ss 39–51A repealed by No. 52/1998

Pt 4
(Heading) inserted by No. 8405 s. 3.

Part IV—Miscellaneous

New s. 51 inserted by No. 50/2024 s. 92.

51 Validity of general valuations

(1) A general valuation under section 11 is not invalid only because the requirements of section 11(b) have not been met by the date specified in that section or as varied under section 12.

(2) A general valuation under section 13H is not invalid only because the requirements of section 13H(b) have not been met by the date specified in that section or as varied under section 13I.

S. 52
inserted by No. 7276 s. 2(b), amended by No. 8405 s. 4(a)(b).

52 Regulations

The Governor in Council may make regulations for or with respect to any matter or thing authorized or required to be prescribed by this Act or necessary or expedient to be prescribed for carrying this Act into effect.

Endnotes

1 General information

See www.legislation.vic.gov.au for Victorian Bills, Acts and current Versions of legislation and up-to-date legislative information.

The Valuation of Land Act 1960 was assented to on 15 June 1960 and came into operation as follows:

Sections 2–5, Part 2 on 14 December 1960: Government Gazette 14 December 1960 page 3918; sections 6–8, 8A, 14 on 18 January 1962: Government Gazette 17 January 1962 page 88; section 16 on 26 September 1962: Government Gazette 26 September 1962 page 3351.

INTERPRETATION OF LEGISLATION ACT 1984 (ILA)

Style changes

Section 54A of the ILA authorises the making of the style changes set out in Schedule 1 to that Act.

References to ILA s. 39B

Sidenotes which cite ILA s. 39B refer to section 39B of the ILA which provides that where an undivided section or clause of a Schedule is amended by the insertion of one or more subsections or subclauses, the original section or clause becomes subsection or subclause (1) and is amended by the insertion of the expression "(1)" at the beginning of the original section or clause.

Interpretation

As from 1 January 2001, amendments to section 36 of the ILA have the following effects:

• Headings

All headings included in an Act which is passed on or after 1 January 2001 form part of that Act. Any heading inserted in an Act which was passed before 1 January 2001, by an Act passed on or after 1 January 2001, forms part of that Act. This includes headings to Parts, Divisions or Subdivisions in a Schedule; sections; clauses; items; tables; columns; examples; diagrams; notes or forms. See section 36(1A)(2A).

• Examples, diagrams or notes

All examples, diagrams or notes included in an Act which is passed on or after 1 January 2001 form part of that Act. Any examples, diagrams or notes inserted in an Act which was passed before 1 January 2001, by an Act passed on or after 1 January 2001, form part of that Act. See section 36(3A).

• Punctuation

All punctuation included in an Act which is passed on or after 1 January 2001 forms part of that Act. Any punctuation inserted in an Act which was passed before 1 January 2001, by an Act passed on or after 1 January 2001, forms part of that Act. See section 36(3B).

• Provision numbers

All provision numbers included in an Act form part of that Act, whether inserted in the Act before, on or after 1 January 2001. Provision numbers include section numbers, subsection numbers, paragraphs and subparagraphs. See section 36(3C).

• Location of "legislative items"

A "legislative item" is a penalty, an example or a note. As from 13 October 2004, a legislative item relating to a provision of an Act is taken to be at the foot of that provision even if it is preceded or followed by another legislative item that relates to that provision. For example, if a penalty at the foot of a provision is followed by a note, both of these legislative items will be regarded as being at the foot of that provision. See section 36B.

• Other material

Any explanatory memorandum, table of provisions, endnotes, index and other material printed after the Endnotes does not form part of an Act.
See section 36(3)(3D)(3E).

2 Table of Amendments

This publication incorporates amendments made to the Valuation of Land Act 1960 by Acts and subordinate instruments.

–––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––

Valuation of Land Act 1960, No. 6653/1960 (as amended by No. 85/2006)

| Assent Date: | 15.6.60 | | Commencement Date: | S. 5A(6) inserted on 3.8.06 by No. 99/2005 s. 73: Special Gazette (No. 191) 2.8.06 p. 1; s. 13DF(10) inserted on 21.12.06 by No. 85/2006 s. 172(3): Government Gazette 21.12.06 p. 2768 | | Note: | S. 5A(6)(as amended by No. 85/2006 s. 172(1)) provided that s. 5A(4)–(6) expired on 1.7.08; s. 13DF(10) provided that s. 13DF(2)(l)(9)(10) expired on 1.7.08 |

Valuation of Land (Amendment) Act 1961, No. 6825/1961

| Assent Date: | 12.12.61 | | Commencement Date: | Ss 1–9 on 17.1.62: Government Gazette 17.1.62 p. 88; ss 10–12 on 26.9.62: Government Gazette 26.9.62 p. 3352 |

Subordinate Legislation Act 1962, No. 6886/1962

| Assent Date: | 8.5.62 | | Commencement Date: | 1.8.62: Government Gazette 4.7.62 p. 2314 |

Valuation of Land (Rates) Act 1963, No. 7019/1963

| Assent Date: | 28.5.63 | | Commencement Date: | 28.5.63 |

Valuation of Land (Valuations) Act 1964, No. 7235/1964

| Assent Date: | 22.12.64 | | Commencement Date: | 22.12.64 |

Valuation of Land (Appeals) Act 1965, No. 7276/1965

| Assent Date: | 1.6.65 | | Commencement Date: | 1.12.65: Government Gazette 6.10.65 p. 3103 |

Decimal Currency Act 1965, No. 7315/1965

| Assent Date: | 30.11.65 | | Commencement Date: | 30.11.65 |

Valuation of Land (General Amendment) Act 1965, No. 7333/1965

| Assent Date: | 14.12.65 | | Commencement Date: | 14.12.65 |

Valuation of Land (Amendment) Act 1968, No. 7762/1968

| Assent Date: | 18.12.68 | | Commencement Date: | 3.2.69 (except ss 2, 3): Government Gazette 30.1.69 p. 236; ss 2, 3 on 1.7.69: Government Gazette 27.6.69 p. 1919 |

Justices (Amendment) Act 1969, No. 7876/1969

| Assent Date: | 25.11.69 | | Commencement Date: | All of Act (except ss 3, 5, 6, 7(k)(m)(o)) on 1.4.70: ss 3, 5, 6, 7(k)(m)(o) on 1.7.70: Government Gazette 25.2.70 p. 463 |

Statute Law Revision Act 1971, No. 8181/1971

| Assent Date: | 23.11.71 | | Commencement Date: | 23.11.71: subject to s. 2(2) |

Valuation of Land (Valuers) Act 1973, No. 8405/1973

| Assent Date: | 17.4.73 | | Commencement Date: | 1.7.73: Government Gazette 13.6.73 p. 1966 |

Lands Compensation Act 1973, No. 8432/1973

| Assent Date: | 17.4.73 | | Commencement Date: | 1.6.73: Government Gazette 30.5.73 p. 1211 |

Valuation of Land (Amendment) Act 1974, No. 8649/1974

| Assent Date: | 17.12.74 | | Commencement Date: | 17.12.74 |

Valuation of Land (Amendment) Act 1975, No. 8817/1975

| Assent Date: | 9.12.75 | | Commencement Date: | 15.1.76: Government Gazette 7.1.76 p. 2 |

Valuation of Land Act 1978, No. 9225/1978

| Assent Date: | 19.12.78 | | Commencement Date: | 1.2.79: Government Gazette 17.1.79 p. 144 |

Statute Law Revision Act 1980, No. 9427/1980

| Assent Date: | 27.5.80 | | Commencement Date: | 27.5.80: s. 1(2) |

Valuation of Land (Interest Rate) Act 1980, No. 9506/1980

| Assent Date: | 23.12.80 | | Commencement Date: | 23.12.80 |

Crimes (Classification of Offences) Act 1981, No. 9576/1981

| Assent Date: | 26.5.81 | | Commencement Date: | 1.9.81: Government Gazette 26.8.81 p. 2799 |

Local Government Acts (Miscellaneous Amendments) Act 1982, No. 9831/1982

| Assent Date: | 21.12.82 | | Commencement Date: | All of Act (except s. 3(1)(e)) on 21.12.82: s. 1(2); s. 3(1)(e) on 17.7.68: s. 3(2) |

Transport Act 1983, No. 9921/1983

| Assent Date: | 23.6.83 | | Commencement Date: | Sch. 12 on 1.7.83: s. 1(2)(c) |

Valuation of Land (Valuations) Act 1984, No. 10107/1984

| Assent Date: | 25.9.84 | | Commencement Date: | 1.10.84: s. 2 |

Supreme Court Act 1986, No. 110/1986

| Assent Date: | 16.12.86 | | Commencement Date: | 1.1.87: s. 2 |

Land Acquisition Compensation Act 1986, No. 121/1986

| Assent Date: | 23.12.86 | | Commencement Date: | 29.11.87: Government Gazette 25.11.87 p. 3224 |

Planning and Environment Act 1987, No. 45/1987

| Assent Date: | 27.5.87 | | Commencement Date: | Pt 1, s. 204 on 27.5.87: s. 2(1); rest of Act (except Sch. items 118, 119) on 16.2.88: Government Gazette 10.2.88 p. 218; Sch. items 118, 119 were never proclaimed, repealed by No. 86/1989 |

Land (Transaction Information) Act 1988, No. 8/1988

| Assent Date: | 27.4.88 | | Commencement Date: | Ss 5(2), 6(2), 7(2), 8(2), 9(2), 10(2) on 1.2.92: Government Gazette 29.1.92 p. 178; rest of Act on 4.3.92: Government Gazette 4.3.92 p. 519 |

State Superannuation Act 1988, No. 50/1988

| Assent Date: | 24.5.88 | | Commencement Date: | S. 93(3) on 1.7.87: s. 2(1); s. 93(4) on 27.11.87: s. 2(2); Pt 1, Pt 6 Div. 2, s. 91 on 1.1.88: s. 2(3); rest of Act on 1.7.88: Government Gazette 1.6.88 p. 1487 |

Local Government (Consequential Provisions) Act 1989, No. 12/1989

| Assent Date: | 9.5.89 | | Commencement Date: | S. 4(1)(Sch. 2 items 125.1–125.4, 125.8–125.18) on 1.11.89: Government Gazette 1.11.89 p. 2798 |

County Court (Amendment) Act 1989, No. 19/1989

| Assent Date: | 16.5.89 | | Commencement Date: | 1.8.89: Government Gazette 26.7.89 p. 1858 |

Valuation of Land (Amendment) Act 1989, No. 55/1989 (as amended by Nos 81/1989, 86/1989 (as amended by No. 48/1991), 78/1991)

| Assent Date: | 14.6.89 | | Commencement Date: | 1.10.92: s. 2 |

Magistrates' Court (Consequential Amendments) Act 1989, No. 57/1989

| Assent Date: | 14.6.89 | | Commencement Date: | S. 4(1)(a)–(e)(2) on 1.9.89: Government Gazette 30.8.89 p. 2210; rest of Act on 1.9.90: Government Gazette 25.7.90 p. 2217 |

Water (Consequential Amendments) Act 1989, No. 81/1989

| Assent Date: | 5.12.89 | | Commencement Date: | 1.11.90: Government Gazette 15.8.90 p. 2473 |

Local Government (Rating) Act 1991, No. 78/1991 (as amended by No. 22/1992)

| Assent Date: | 3.12.91 | | Commencement Date: | Ss 19, 26 on 1.11.89: s. 2(1); s. 25 on 1.10.92: s. 2(2); s. 28(1) on 9.5.89: s. 2(3); s. 28(2) on 8.5.90: s. 2(4); rest of Act on 3.12.91: s. 2(5) |

Valuation of Land (Amendment) Act 1994, No. 91/1994

| Assent Date: | 6.12.94 | | Commencement Date: | Pt 1 (ss 1, 2), ss 5–9, 38, 39 on 6.12.94: s. 2(1); ss 3, 36, 37 on 1.1.95: s. 2(2); ss 4, 35 on 1.10.94: s. 2(3); Pt 3 (ss 10–34) on 23.1.95: Government Gazette 19.1.95 p. 121 |

Crown Lands Acts (Amendment) Act 1994, No. 96/1994

| Assent Date: | 13.12.94 | | Commencement Date: | Pt 1 (ss 1, 2) on 13.12.94: s. 2(1); rest of Act (ss 3–59) on 26.1.95: Government Gazette 26.1.95 p. 163 |

Heritage Act 1995, No. 93/1995

| Assent Date: | 5.12.95 | | Commencement Date: | S. 218(1) (Sch. 2 item 8) on 23.5.96: Government Gazette 23.5.96 p. 1248 |

Valuation of Land (Further Amendment) Act 1995, No. 105/1995

| Assent Date: | 5.12.95 | | Commencement Date: | 5.12.95: s. 2 | | Current State: | All of Act in operation |

State Taxation (Omnibus Amendment) Act 1996, No. 10/1996

| Assent Date: | 25.6.96 | | Commencement Date: | S. 27 on 25.6.96: s. 2(1) |

Taxation Administration Act 1997, No. 40/1997

| Assent Date: | 3.6.97 | | Commencement Date: | S. 138(Sch. 2 items 16.1, 16.2) on 1.7.97: Government Gazette 12.6.97 p. 1330 |

Valuation of Land (Amendment) Act 1998, No. 17/1998

| Assent Date: | 28.4.98 | | Commencement Date: | 28.4.98 | | Current State: | All of Act in operation |

Public Sector Reform (Miscellaneous Amendments) Act 1998, No. 46/1998 (as amended by No. 12/1999)

| Assent Date: | 26.5.98 | | Commencement Date: | S. 7(Sch. 1) on 1.7.98: s. 2(2) |

Tribunals and Licensing Authorities (Miscellaneous Amendments) Act 1998, No. 52/1998 (as amended by No. 101/1998)

| Assent Date: | 2.6.98 | | Commencement Date: | Ss 308, 309 on 1.7.98: Government Gazette 18.6.98 p. 1512 |

Conservation, Forests and Lands (Miscellaneous Amendments) Act 1998, No. 76/1998

| Assent Date: | 10.11.98 | | Commencement Date: | S. 16 on 15.12.98: s. 2(5) |

Water Industry (Amendment) Act 2000, No. 66/2000

| Assent Date: | 8.11.00 | | Commencement Date: | S. 56 on 1.12.01: s. 2(4) |

Duties Act 2000, No. 79/2000

| Assent Date: | 28.11.00 | | Commencement Date: | S. 285(Sch. 1 item 9) on 1.7.01: s. 2 |

Land Tax (Amendment) Act 2004, No. 3/2004

| Assent Date: | 27.4.04 | | Commencement Date: | Ss 15–21 on 28.4.04: s. 2 |

Monetary Units Act 2004, No. 10/2004

| Assent Date: | 11.5.04 | | Commencement Date: | S. 15(Sch. 1 item 33) on 1.7.04: 2(2) |

State Taxation Acts (Amendment) Act 2004, No. 71/2004

| Assent Date: | 19.10.04 | | Commencement Date: | Ss 42, 43 on 19.10.04: 2(3) |

Public Administration Act 2004, No. 108/2004

| Assent Date: | 21.12.04 | | Commencement Date: | S. 117(1)(Sch. 3 item 213) on 5.4.05: Government Gazette 31.3.05 p. 602 |

Statute Law Revision Act 2005, No. 10/2005

| Assent Date: | 27.4.05 | | Commencement Date: | S. 3(Sch. 1 item 23) on 28.4.05: s. 2 |

Land Tax Act 2005, No. 88/2005

| Assent Date: | 29.11.05 | | Commencement Date: | S. 117(Sch. 2 item 10) on 1.1.06: s. 2 |

Water (Resource Management) Act 2005, No. 99/2005

| Assent Date: | 7.12.05 | | Commencement Date: | S. 73 on 3.8.06: Special Gazette (No. 191) 2.8.06 p. 1 |

Valuation of Land (Amendment) Act 2006, No. 22/2006

| Assent Date: | 9.5.06 | | Commencement Date: | Ss 8–18 on 1.7.06: s. 2(1); ss 4–7 on 1.7.07: s. 2(3) |

State Taxation Legislation (Miscellaneous Amendments) Act 2006, No. 84/2006

| Assent Date: | 10.10.06 | | Commencement Date: | S. 20(2) on 1.1.06: s. 2(2); ss 19, 20(1), 21–23 on 11.10.06: s. 2(1) |

Water (Governance) Act 2006, No. 85/2006

| Assent Date: | 17.10.06 | | Commencement Date: | S. 172 on 21.12.06: Government Gazette 21.12.06 p. 2768 |

Valuation of Land Amendment Act 2009, No. 94/2009

| Assent Date: | 15.12.09 | | Commencement Date: | Ss 3–30 on 1.5.10: s. 2(2) |

State Taxation Acts Further Amendment Act 2011, No. 69/2011

| Assent Date: | 29.11.11 | | Commencement Date: | Ss 48–60 on 30.11.11: s. 2(1) |

Fire Services Property Levy Act 2012, No. 58/2012

| Assent Date: | 16.10.12 | | Commencement Date: | Ss 111–130 on 17.10.12: s. 2(1) |

State Taxation Legislation Amendment Act 2014, No. 34/2014

| Assent Date: | 13.5.14 | | Commencement Date: | Ss 28–33 on 14.5.14: s. 2(1) |

Privacy and Data Protection Act 2014, No. 60/2014

| Assent Date: | 2.9.14 | | Commencement Date: | S. 140(Sch. 3 item 48) on 17.9.14: Special Gazette (No. 317) 16.9.14 p. 1 |

Courts Legislation Miscellaneous Amendments Act 2014, No. 62/2014

| Assent Date: | 9.9.14 | | Commencement Date: | S. 60 on 10.9.14: s. 2(1); s. 22 on 10.11.14: Special Gazette (No. 364) 14.10.14 p. 1 |

State Taxation Acts Further Amendment Act 2015, No. 67/2015

| Assent Date: | 1.12.15 | | Commencement Date: | S. 9 on 1.1.12: s. 2(2); s. 8 on 1.1.14: s. 2(3); ss 10, 11, 13, 15 on 2.12.15: s. 2(1); ss 12, 14 on 1.7.16: s. 2(5) |

State Taxation Acts Further Amendment Act 2016, No. 66/2016

| Assent Date: | 15.11.16 | | Commencement Date: | Ss 26, 27 on 16.11.16: s. 2(1); s. 28 on 1.7.18: s. 2(4) |

Heritage Act 2017, No. 7/2017

| Assent Date: | 15.3.17 | | Commencement Date: | S. 307 on 1.11.17: s. 2(2) |

Land Legislation Amendment Act 2017, No. 42/2017

| Assent Date: | 19.9.17 | | Commencement Date: | Ss 69−71 on 20.9.17: s. 2 |

State Taxation Acts Further Amendment Act 2017, No. 67/2017

| Assent Date: | 19.12.17 | | Commencement Date: | Ss 34–74 on 20.12.17: s. 2(4) |

Oaths and Affirmations Act 2018, No. 6/2018

| Assent Date: | 27.2.18 | | Commencement Date: | S. 68(Sch. 2 item 130) on 1.3.19: s. 2(2) |

State Taxation Acts Amendment Act 2019, No. 17/2019

| Assent Date: | 18.6.19 | | Commencement Date: | Ss 56–59 on 19.6.19: s. 2(1) |

State Taxation Acts Further Amendment Act 2019, No. 46/2019

| Assent Date: | 19.11.19 | | Commencement Date: | S. 30 on 20.11.19: s. 2(1) |

State Taxation Acts Amendment Act 2020, No. 47/2020

| Assent Date: | 15.12.20 | | Commencement Date: | Ss 66–69 on 16.12.20: s. 2 |

Windfall Gains Tax and State Taxation and Other Acts Further Amendment Act 2021, No. 52/2021

| Assent Date: | 30.11.21 | | Commencement Date: | Ss 95–101 on 1.7.23: s. 2(3) |

State Taxation Acts Amendment Act 2023, No. 18/2023

| Assent Date: | 27.6.23 | | Commencement Date: | Ss 109, 110 on 1.7.23: s. 2(4) |

State Taxation Acts and Other Acts Amendment Act 2023, No. 38/2023

| Assent Date: | 12.12.23 | | Commencement Date: | S. 18 on 13.12.23: s. 2(1) |

Commercial and Industrial Property Tax Reform Act 2024, No. 16/2024

| Assent Date: | 21.5.24 | | Commencement Date: | Ss 64−66 on 1.7.24: s. 2 |

State Taxation Further Amendment Act 2024, No. 50/2024

| Assent Date: | 3.12.24 | | Commencement Date: | Ss 56–93 on 4.12.24: s. 2(1); s. 94 on 1.1.25: s. 2(2) |

Fire Services Property Amendment (Emergency Services and Volunteers Fund) Act 2025, No. 16/2025

| Assent Date: | 27.5.25 | | Commencement Date: | S. 22(5) on 1.7.25: s. 2 |

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3 Explanatory details

1. Pt 2 Divs 1–3:

Pt 2 Div. 1 (Heading and s. 9) amended by No. 8649 s. 8, repealed by No. 91/1994 s. 3(1)(b).

Pt 2 Div. 2 (Heading and ss 10, 11) amended by Nos 9225 s. 3(b), 9427 s. 3(Sch. 2 item 15), 55/1989 s. 7(a)–(d), repealed by No. 91/1994 s. 3(1)(b).

Pt 2 Div. 3 (Heading and ss 12–13D) amended by Nos 8817 s. 2, 9225 s. 3(c)–(e), 110/1986 s. 140(2), 55/1989 s. 7(e)(f), 78/1991 s. 28(3)(b), repealed by No. 91/1994 s. 3(1)(b). ↑