Appealing to the Land and Environment Court - Two Case Studies

Under the current land tax laws, a property owner has 60 days to object to a land valuation issued by the Valuer-General (VG) and land tax payers have a further 60 days to object to the assessment for tax issued by the Office of State Revenue (OSR).

If either objection is disallowed by the OSR, the property owner or tax payer has a right of appeal with the NSW Land and Environment Court (“L and E Court”).

David Landa Stewart has won two of the largest land tax appeals in the L and E Court on behalf of its clients, resulting in substantial reductions in land tax.

The first case:

Involved a residential property in Vaucluse.
It was valued by the VG at $3.680 million.
An objection was lodged by the owner with valuation evidence in support.
That objection was rejected outright by the VG.
After an appeal to the L and E Court had been lodged, the VG increased the valuation to $4.5 million.
After a two day hearing, the L and E Court reduced the valuation to $2.325 million leading to a land tax saving of over $40,000 per annum for the taxpayer.

The second case:

Involved a residential property in Rose Bay.
It was valued by the VG at $7.4 million.
Again, the VG rejected the owner's objection outright.
After 3 hours of deliberation at the L and E Court, the VG consented to a value of $4.6 million leading to a land tax saving in excess of $50,000 per annum.

For further information contact:

Simon Singer
Phone 9212 1099
Email ssinger@dls-lawyers.com

David Singer
Phone 9212 1099
Email dsinger@dls-lawyers.com

Further Information

For further information contact:

• Simon Singer
• David Singer