The Valuer-General provides independent advice and transparency in the assessment and issuing of statutory land valuations for all rateable properties in Queensland, in accordance with the Land Valuation Act 2010.
Valuations are issued annually across the state, except in unusual circumstances or where the Valuer-General, after consultation with local government and industry groups, determines there has been insufficient market movement in a local government area to warrant an annual valuation.
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Land values are assessed annually as at 1 October, with notices issued by 31 March in the following year. The new valuations take effect for local government rating or state land tax purposes (where applicable) on 30 June in the year the notice is issued.
If land needs to be revalued between annual valuations (e.g. because of local or state government rezoning or subdivision), a maintenance valuation notice will be issued. The new valuation takes effect on the date shown on the notice.
This guide explains the Queensland land valuation process and answers the most frequently asked questions about valuations.
What is considered when valuing land?
When determining statutory land values, our valuers:
research the property market
examine trends and sales information for each land use category (e.g. residential, commercial, industrial and rural)
inspect vacant or lightly improved properties that have recently been sold
interview vendors and purchasers of property, where appropriate
consider the land’s present use and zoning under the relevant planning scheme
take into account physical attributes and constraints on use of the land.
A quality assurance and review process ensures land valuations are accurate before they are issued.
Statutory land values: the real value of your land
Watch the video below to learn more about the land valuation process.
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Each year, the Valuer-General reviews land values in selected local government areas around the state. These land values are just one of the many factors used to calculate local government rates, as well as state land tax and state land rental for leasehold land.
Queensland’s annual land valuations also provide valuable information about the property market, and allow you to monitor the movement in the value of your land. Our valuers research the property market, examine trends and sales information, inspect recently sold vacant or lightly improved properties, and consider the land’s present use and zoning, physical features and other land-use constraints.
The way we calculate land value depends on how the land is zoned. For most land zoned as rural, we determine the unimproved value. Unimproved value is the value of the land without any improvements, such as houses, fences, clearing, levelling or earthworks. It’s the value of the land in an unimproved state.
For non-rural land, including rural-residential and some rural land, we determine the site value. Site value is different to unimproved value, as it takes into account the value of improvements that prepare the land for development, such as filling, clearing and drainage works.
The value of structural improvements, such as houses, buildings and fences, are not considered when valuing the land.
Remember, it’s a valuation of the land only—not the value of your house or other structural improvements. Rather than waiting for your land valuation notice to arrive in the mail. Go online to Find your land valuation.
You can also sign up to receive it by email. It’s quick and easy—visit our website and sign up today.
Physical attributes
Where applicable, valuers consider physical attributes such as:
shape, size, topography, views, aspect and elevation
light, air, noise and vibration
erosion, flooding and permanent damage from adverse natural events
limitations due to waterways or environmental corridors
weeds, pests, carrying capacity and country classification
accessibility to the land
access to water and to essential or desirable services
mining operations.
Constraints on use
Some examples of constraints on the use of land that are considered in the valuation are:
height or development restrictions under local government or state planning schemes
encumbrances (e.g. registered easement, covenant or caveat)
location of transmission lines
listing on a heritage register or contaminated land register
town planning restrictions
vegetation protection orders
remnant vegetation and associated legislation
location of sewerage or stormwater mains and/or inspection caps
reduced carrying capacity (for rural land).
Valuation methodology
Land is valued using either the unimproved value or site value methodology. The methodology used depends on how the land is zoned under the Queensland planning provisions or the equivalent local planning scheme:
Land that is zoned rural under the relevant planning scheme is valued using the unimproved value methodology.
All other land, including land zoned rural-residential, is valued using the site value methodology.
Properties with multiple zoning
If a property is covered by 2 or more zonings under a town or state plan, the predominant zoning on the property determines the valuation methodology. For example, if more than half the area of land is zoned rural, then the land will be designated as rural land and valued using unimproved value.
Separate valuation for part of a parcel of land
In certain circumstances, the Valuer-General may declare a part of a lot as a separate parcel of land. In these cases, a separate valuation will be issued for the part of land separated.
Amalgamating lots
In certain circumstances, parcels of land can be amalgamated. This is possible when the land:
has identical ownership
shares a common boundary (this is not necessary for farming land providing all land is used for a single business of farming)
is used for the same purpose
is in the same local government area
has only 1 dwelling on the parcels
When parcels of land are amalgamated into 1 valuation, the landowner will receive only 1 local government rates notice.
To amalgamate parcels of land for the purposes of valuations, submit an enquiry to your nearest business centre.
How rural land is valued: unimproved value
Our online map shows sale information for rural properties larger than 500 hectares for the past 3 years, allowing you to compare the value of properties with others in the area.
The way we calculate land depends on how the land is zoned under a state or local government planning scheme. For most rural land, we determine the unimproved value.
Unimproved value reflects the value of the land in its natural, undisturbed condition. It takes into account surrounding infrastructure and the value of similar rural sales and their respective potential. It is the amount for which rural land could be expected to sell, without physical improvements such as houses, fences, clearing, levelling and earthworks.
Land that is zoned rural under a state or local government planning scheme is valued using the unimproved value methodology.
If your valuation notice shows a new unimproved valuation, the land was valued as rural land.
Note that land zoned as rural-residential or equivalent is valued as non-rural land.
Land that is designated rural (for valuation purposes) will change to non-rural land if, under an approved development application for a material change of use, it is used for an urban purpose.
What does the unimproved value not include?
The unimproved valuation methodology does not take into account the existence of any agreements for leases, development approvals or infrastructure credits and their added value to the land.
How is unimproved value determined?
Rural land is valued like most other land in Queensland, using a mass valuation approach where a representative property is individually valued to determine how much land values for similar properties have changed.
Our valuers monitor the property market, inspecting and analysing rural sales to determine the current unimproved value of land. A valuer may contact a vendor and/or purchaser to ascertain whether or not a sale is genuine or to gain a better understanding of the circumstances of a sale. Sales of property between family members are not assessed when determining values.
Vacant or lightly improved land sales are used to determine unimproved value, where available.
Improved land sales are also used to determine unimproved value for grazing and farming properties. In these cases, the added value of the improvements (if any) is excluded in the analysis of the sale.
The way we calculate land depends on how the land is zoned under a state or local government planning scheme. For all non-rural urban land, including rural-residential land, we determine the site value of the land.
If your valuation notice shows a new site valuation, the land was valued as non-rural land.
How is site value determined?
Urban land is valued like most other land in Queensland, using a mass valuation approach where a representative property is individually valued to determine how much land values for similar properties have changed.
The State Valuation Service’s valuers monitor the property market, recording and analysing urban sales in local government areas to determine the current site value of land. A valuer may contact a vendor or purchaser to determine if a sale is genuine, or to gain a better understanding of the circumstances of a sale. The preference is to use vacant land to determine site value, where available.
Improved land sales may also be used to determine site value for urban properties – this is one where the property has a house, fences and other structures. In these cases, the value of the improvements (if any) is excluded in the analysis of the sale.
What improvements does the site value include?
Site value reflects what the land would be expected to sell for in its current condition. It includes any work undertaken, or materials used, to improve the physical nature of the land to prepare it for development such as:
clearing vegetation on the land
picking up and removing stones
improving soil fertility or structure
works to manage or remedy contamination (if the land was contaminated land as defined under the Environmental Protection Act 1994)
restoring, rehabilitating or improving the land’s surface by filling, grading or levelling, but not by irrigation or conservation works
reclaiming land by draining or filling, including retaining walls and other works for the reclamation
underground drainage
any other works done to the land that are necessary to improve or prepare it for development.
What improvements are excluded from the site value?
The following works do not constitute site improvements:
structural improvements on the land such as houses, buildings, sheds, fencing, dams and landscaping
minor works such as providing soil for gardens, retaining walls for landscaping purposes and pruning or removal of trees for beautification purposes
excavations for pools, spas or fish ponds, underground car parks and the footings/foundations of a structure
internal roads and driveways
irrigation or conservation works
services such as water and sewerage pipes and associated excavations.
Deduction for site improvements
You may be eligible for a deduction for site improvements if you carried out and paid for site improvements in the past 12 years.
Valuing units and duplexes
Units and duplexes in community title schemes are not valued separately. A single valuation for the land is issued to the body corporate—they should share the valuation notice with unit and duplex owners for their information. A valuation amount is apportioned for each unit or duplex owner for local council rates and land tax purposes (if applicable).
Understanding your valuation notice
Land valuation notices
There are 3 types of land valuation notices. Land valuations are issued by 31 March each year (unless exceptional circumstances apply). Landowners may receive up to 3 different types of valuation notice:
Land valuation notice (blue): The new valuation amount on this notice will be used to help determine local government rates and state land tax (if applicable). If the valuation includes more than one parcel of land, the valuation amount is the total value of all parcels of land combined, including state leasehold and freehold parcels (if applicable).
Freehold land valuation notice (orange): This notice is issued if the landowner has both freehold and leasehold land. However, the notice will only advise the valuation of the freehold land. The new valuation on this notice is used by Queensland Revenue Office to determine state land tax, if applicable.
State land rental valuation notice (green): This notice relates only to parcels of land that are subject to a lease, licence or permit to occupy under the Land Act 1994. The valuation reflects the state of the land at the start of the lease, and is used to calculate state land rentals.
The Valuer-General’s decision to value local government areas follows consultation with councils, local and industry stakeholder groups, and consideration of property market survey analyses.
Maintenance valuations can be issued at any time of the year for land that was not previously valued or whenever a situation arises that requires an existing valuation to be altered (e.g. subdivision, rezoning).
Maintenance valuations become effective from the ‘date of effect’ shown on the notice.
If you have opted to have your land valuation notice sent you to by email, you will receive an email from this address: ValuerGeneralQueensland@valuations.resources.qld.gov.au. This is a valid Queensland Government email address. The email you receive will have a PDF attachment of your land valuation.
Statutory land valuations are used to inform calculation of council rates, state land tax and state land rental (for leasehold land), where applicable.
Council rates
Local governments use statutory land valuations as a basis to calculate rates. However, valuations are just one of many factors taken into account when councils are framing their annual budgets and determining rates. It is not unusual for rates to change even though statutory land values have not changed. For more information on rates, contact your local council or the Department of State Development, Infrastructure, Local Government and Planning.
State land tax
Queensland Revenue Office uses statutory land valuations to calculate state land tax. Land tax may be payable if the total taxable value of your landholdings in Queensland on 30 June exceeds the threshold.
Find out more about land tax, including thresholds and exemptions.
Why your neighbour's valuation may be different from yours
Differences in valuations between neighbouring lands are common. Here are some of the reasons why your neighbour's statutory land valuation might be different from yours.
Valuation methodologies
If you live in a rural area, it is possible that your neighbour's land was valued using a different methodology to yours. For example, your land may be non-rural land and valued using site value, while your neighbour’s may be rural land and valued using unimproved value.
Physical attributes
Your neighbour's land may have different physical characteristics that affect its value. For example, your neighbour's land might have poorer views, steeper topography or inferior access.
Constraints on the use of the land
Land adjoining your land may be subject to different constraints as a result of local government planning schemes, encumbrances registered on title and other legislation. For example, your neighbour’s land may have a registered easement, be subject to flooding or have vegetation clearing restrictions, all of which can reduce the value of the land.
Land use
Your neighbour's land may be used for a different purpose to your land (e.g. residential vs commercial use) and so will have a different land value.
Concessional valuations
In some circumstances, concessional valuations provided for in the Land Valuation Act 2010 may have been granted that reduce the statutory value of the land.
What to do if you disagree with your valuation
If you disagree with the land valuation
If you don’t agree with your land valuation, and can provide information to demonstrate that it is incorrect, you may lodge an objection. An objection must be lodged within 60 days of the date of issue of the valuation notice.
If you disagree with the valuation methodology used
If your land was valued as non-rural land (using site value), but you believe it should have been valued as rural land (using unimproved value), you can make a rural land application to have the land declared rural, providing the land meets the criteria.
Adverse natural events occur regularly and present challenges for landowners in many parts of Queensland. The following information explains how floods and adverse weather events like cyclones are considered in your land valuation, as well as what you can do if your land has been permanently damaged.
When reviewing a valuation due to an adverse natural event, we consider a range of issues, including:
property sales within flood-affected areas that may be subject to severe or minor flooding events from time to time
how the land is used
whether this type of event has occurred previously and is already reflected in the valuation
permanent physical damage to the land
the level, extent and duration of any flood inundation
the date when the damage or loss of value to the land occurred
the length of time before rural land can be brought back into full production, where applicable.
We only value your land, so structures on your land, such as houses, buildings and fences, are not considered when we calculate the land value.
Because the full impact of adverse natural causes on the market value of land may not be evident for some time after the event, we continue to monitor market movements throughout the year and reflect any market effects at the next valuation.
Your land valuation considers the impact of historic flooding—this may also be reflected in property market sale transactions.
The State Valuation Service monitors the impact of flooding and other adverse weather events on property market sales and this information may inform future land valuations.
Valuers consider a range of information including:
property sales within flood-affected areas that may be subject to severe or minor flooding events from time to time
how the land is used
the date when the damage or loss of value to the land occurred.
We only value your land, so structures on your land, such as houses, buildings and fences, are not considered when we calculate the land value.
If you don't agree with your new valuation, and can provide information to show that it's incorrect, you can lodge an objection within 60 days of the date the valuation was issued.
You can let us know of any adverse weather event that impacted your land using our online form.
Check your notice to see which valuation methodology (either site value or unimproved value) was used to value your land. Then read the relevant guide:
The Valuer-General collects property information to undertake statutory land valuations in accordance with the Land Valuation Act 2010. We use this information to maintain the valuation roll, and it includes the names and addresses of property owners, the sale price and date of sale of each property, and its unimproved or site value. A range of property data from the valuation roll is made publicly available, and you can purchase information from the valuation roll either through our business centres or from resellers of property data.
Officers’ access to land
Authorised officers of the State Valuation Service are allowed to enter public places and private property, with the owner’s consent.
Requests for information
The State Valuation Service can request information to help carry out the functions of the Valuer-General. This could include information relevant to a sales transaction (e.g. copies of relevant documents) or information about rentals income received, expected outgoings, incentives or other relevant terms of a lease.
It's important that you comply with reasonable requests for information to avoid facing penalties.
Suppression of personal details
The Valuer-General may suppress ownership details in the valuation roll if there is a risk to a person’s safety or property, whether the person is the landowner or a person living at that address. To apply, complete the Application for suppression direction (Form 63) (PDF, 545KB) and lodge it along with supporting documents by email, post or in person at one of our business centres.
Industry code of conduct
To address concerns about the inappropriate use of data for direct marketing purposes, a self-regulated industry property data code of conduct is in place (the Personal Identification Information in Property Data Code of Conduct). For more information, or if you have any concerns about the misuse of the data, email the Code Oversight Committee at info@propertydatacodeofconduct.com.au
About land valuations in Queensland,
26 Mar 2024,
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