Land Tax Assessment Dates by State: When Ownership Is Measured

Short answer

Australian land tax is not measured on the same date everywhere.

New South Wales and Victoria generally use ownership at midnight on 31 December. Queensland, Western Australia and South Australia use midnight on 30 June. Tasmania uses ownership at the start of the financial year on 1 July. The ACT assesses residential land tax quarterly using 1 July, 1 October, 1 January and 1 April. The Northern Territory does not impose a general land tax.

The assessment date identifies the owner for the revenue authority's rules. It does not by itself decide how a buyer and seller adjust land tax at settlement.

Land tax dates at a glance

These are general rules. Ownership definitions, possession, trusts, exemptions, foreign-owner surcharges and property classification can produce a different result from simply checking the registered title.

New South Wales: midnight 31 December

Revenue NSW calculates annual land tax from the land value of non-exempt land owned at midnight on 31 December.

The tax is charged for the full following year and is not reduced because the owner sells during that year. For example, the owner at midnight on 31 December 2026 is generally the owner considered for 2027 land tax.

Use the NSW Land Tax Calculator for an indicative amount based on taxable land value and owner type.

Victoria: midnight 31 December

Victoria also uses ownership at midnight on 31 December of the previous year.

The State Revenue Office says the owner on that date is responsible for the following year's land tax. A purchase or sale during the assessment year does not cause the SRO to apportion the annual assessment.

Use the Victorian Land Tax Calculator to model the general rates, trust settings and absentee-owner surcharge assumptions included by the site.

Queensland: midnight 30 June

Queensland land tax liability is based on taxable land owned at midnight on 30 June.

Queensland Revenue Office guidance also shows why a contract date alone may not answer the ownership question. For a sale contract, possession and entitlement to control, use, occupancy, rents and profits can affect who is treated as owner under the Land Tax Act.

Use the Queensland Land Tax Calculator for a general estimate, then check the ownership and exemption rules with QRO.

Western Australia: midnight 30 June

Western Australia assesses land tax on non-exempt land held in the same ownership at midnight on 30 June.

RevenueWA says an assessment notice is generally issued between September and January. It also notes that a seller can remain liable based on the previous 30 June even if the land is sold later in the financial year.

Use the Western Australia Land Tax Calculator for an indicative calculation.

South Australia: midnight 30 June

RevenueSA calculates land tax using the ownership, use and taxable site value of land at midnight on 30 June.

The owner at that point is assessed for the following financial year. RevenueSA notes that there is no general legal requirement to split land tax between buyer and seller, although settlement adjustments are commonly arranged through conveyancers or solicitors.

Use the South Australia Land Tax Calculator for an indicative annual amount.

Tasmania: 1 July

Tasmanian land tax is payable by the owner of non-exempt land at the commencement of the financial year. State Revenue Office guidance describes this as ownership at 1 July.

The land is classified and valued for the financial year. A seller who owns the property on 1 July can remain the assessed owner even if the property is sold shortly afterwards.

Use the Tasmania Land Tax Calculator for an estimate based on the entered assessed land value.

ACT: four quarterly dates

The ACT is different. The ACT Revenue Office assesses residential land tax quarterly and checks the property's status on:

• 1 July;
• 1 October;
• 1 January; and
• 1 April.

Each assessment covers a whole quarter. There is no daily pro-rating of the ACT Revenue Office liability within the quarter.

Use the ACT Land Tax Calculator as an annualised planning estimate. It does not determine the precise quarter in which liability starts or ends.

Northern Territory: no general land tax

The Northern Territory Government says there is no land tax in the NT.

Property owners can still face council rates, stamp duty when acquiring property and other costs. A zero land tax result is not a zero holding-cost result.

Worked settlement timeline

Assume an investment property settles on 15 February 2027.

In NSW or Victoria, the 31 December 2026 owner is generally the person assessed for 2027 land tax. The February settlement does not cause the revenue office to split the annual assessment.

In Queensland, WA or SA, the next main ownership point is midnight 30 June 2027. Subject to the jurisdiction's ownership rules, that date can determine the owner assessed for the 2027-28 financial year.

In the ACT, the relevant status is checked each quarter, so a February settlement sits between the 1 January and 1 April dates. The ACT rules and use of the property determine the applicable quarter.

This example does not decide the financial adjustment between buyer and seller. The contract and local conveyancing practice still need to be checked.

Assessment liability and settlement adjustments are different

Three amounts are often confused:

1. The land tax assessed by the revenue authority.
2. A contractual adjustment between buyer and seller at settlement.
3. A special certificate or single-holding amount used in conveyancing.

They are not always the same.

A revenue authority can assess one owner for the full year while the contract allocates part of the economic cost between the parties. Some jurisdictions restrict whether and how vendor land tax can be passed to a purchaser.

Do not use this guide to calculate a settlement adjustment. Ask the conveyancer or solicitor to explain the contract, clearance certificate and current state rules.

How to use the calculators

Start with the Land Tax by State comparison tool to see how the same taxable land value behaves across jurisdictions.

Then open the relevant state calculator:

• NSW
• Victoria
• Queensland
• Western Australia
• South Australia
• Tasmania
• ACT

The calculator result is an estimate based on the assumptions entered. It is not an assessment notice, settlement statement, legal opinion or tax advice.

Sources

• Revenue NSW: Understand your land tax assessment notice, updated 11 June 2026. Checked 25 July 2026.
• State Revenue Office Victoria: Understanding land tax. Checked 25 July 2026.
• Queensland Revenue Office: Land tax threshold and rates for individuals. Checked 25 July 2026.
• Queensland Revenue Office: Public Ruling LTA011.1.1. Checked 25 July 2026.
• RevenueWA: Land tax assessment, updated 20 May 2026. Checked 25 July 2026.
• RevenueSA: Land tax, checked 25 July 2026.
• State Revenue Office Tasmania: General land, checked 25 July 2026.
• ACT Revenue Office: How land tax is calculated, checked 25 July 2026.
• Northern Territory Government: Property taxes, checked 25 July 2026.

General information only. Land tax depends on ownership, use, exemptions, valuations, aggregation and current law. Check the relevant revenue authority and obtain professional advice for a transaction or assessment.