Land tax rates
The following land tax marginal rates apply in 2012-13:
| Residential Properties | Marginal Rate |
|---|---|
| AUV up to $75,000 | 0.60 % |
| AUV from $75,001 to $150,000 | 0.70 % |
| AUV from $150,001 to $275,000 | 0.89 % |
| AUV of $275,001 and above | 1.80 % |
The following percentages (based on the number of days in each quarter) apply to land tax calculations for the relevant quarter:
| Quarter | Non Leap Year | Leap Year |
|---|---|---|
| July-September | 25.2055% | 25.1366% |
| October-December | 25.2055% | 25.1366% |
| January-March | 24.6575% | 24.8634% |
| April-June | 24.9315% | 24.8634% |
Based on the Average Unimproved Value (AUV) that includes the 2010, 2011 and 2012 unimproved land values of the property are calculated in accordance with the following formula:
(AUV x rate x number of days in the quarter) divided by number of days in the year.
Relevant links
Previous page Land tax billing and payment..........Next page Certificate of Rates, Land Tax and Other Charges
| Contact us | |
|---|---|
| Online Feedback | Revenue Accounts |
| Telephone | (02) 6207 0047, 6207 0107, 6207 0053 9:00am to 5:00pm Monday - Friday (excluding ACT public holidays) |
| Facsimile | (02) 6207 0036 |
