On this page
This page gives information about land use and capital value of a property as relates to the emergency services levy.
Land use
The Valuer-General assigns a land use code (LUC) to all properties as a clear representation of the predominant use of the land.
There are 7 land use categories used for the purposes of the emergency services levy calculation. They are:
- Residential (RE)
- Commercial (CO)
- Industrial (IN)
- Rural (land used for primary production
) (RU) - Vacant (VA)
- Special community use (CU)
- Other (OT)
If you disagree with the land use category of your property
What to do
If you believe that the land use which has been attributed to your land on your Emergency Services Levy Notice is incorrect, you can lodge an objection in writing within 60 days after the date of service of the Notice.
Objections are to be directed to:
Online:
Complete the Object to emergency services levy land use form.
Post:
Commissioner of State Taxation
Kaurna Country
GPO Box 1647
ADELAIDE SA 5001
Email:
An applicant who is dissatisfied with the decision may appeal to the South Australian Civil and Administrative Tribunal (SACAT), pursuant to Section 9 of the Emergency Services Funding Act 1998.
If you lodge an objection, you are still required to pay your emergency services levy by the due date. If your objection results in an amendment to the land use, then a refund may be issued.
Capital value
Capital value is the value of a parcel of land including structural improvements such as buildings, wells, dams and reservoirs, and planting of trees for commercial purposes.
The capital value of land is determined by the Office of the Valuer-General. The values are determined using industry recognised valuation processes that take into consideration the current improvements, sales and related market evidence and all other matters that may have an impact on the value of a property.
Find out more about how the Valuer-General values properties.
If you disagree with the capital value of your property
The Valuer-General undertakes statutory valuations for all rateable properties within South Australia.
This is a formal assessment of a property value, conducted under the Valuation of Land Act 1971, which is utilised for rating and taxing purposes.
What to do
If you do not agree with the statutory valuation referred to in the Notice of Emergency Services Levy Assessment (capital value), you may lodge an objection with the Valuer-General.
You must lodge an objection within 60 days of receiving the first rate notice from any rating authority for the financial year. An objection is a formal process and there are specific legislative requirements under the Valuation of Land Act 1971 for both you and the Valuer-General.
You must confirm what it is that you are objecting to, for example the capital value. If you wish to lodge an objection for multiple properties or you also want to object to your site value (for land tax purposes), you need to complete and lodge a separate form for each property.
Prior to lodging a formal objection, you can seek further information or clarification by contacting the Office of the Valuer-General via Land Services SA on the below contact number.
Your objections to the statutory valuation can be directed to the Office of the Valuer-General.
Online:
Complete the on-line objection form at www.sa.gov.au/topics/housing/owning-a-property/objecting-to-a-property-valuation
Email:
Mail:
Office of the Valuer-General
GPO Box 1354
ADELAIDE SA 5001
Phone:
1300 653 346
If you lodge an objection, you are still required to pay your emergency services levy by the due date. If your objection results in an amendment to the value, then a refund may be issued.
Contact us
When contacting us please provide your ownership number or assessment number. You can find these numbers on your Emergency Services Levy notice.
| online | complete an emergency services levy query form |
|---|---|
|
For general enquiries: contactus@revenuesa.sa.gov.au For enquiries regarding Single Farming Enterprises and Contiguous Land: PSAssessment@sa.gov.au | |
| phone | (08) 8372 7534 |
| fax | (08) 8207 2100 |
| post |
RevenueSA Kaurna Country GPO Box 1647 ADELAIDE SA 5001 |
You can reach us during business hours, excluding public holidays:
- Monday, Tuesday, Thursday, Friday: 8:30am - 5:00pm (ACST or ACDT)
- Wednesday: 10:00am - 5:00pm (ACST or ACDT)
South Australia observes daylight saving.
- ACST: Australian Central Standard Time is from early April to early October.
- ACDT: Australian Central Daylight Time is from early October to early April.
Do you want to provide feedback or lodge a complaint?
You can do so via our feedback and complaints page.