On this page
This page contains information to help you understand your Notice of Emergency Services Levy Assessment.
Your notice of assessment
The emergency services levy is calculated based on the capital value,
land use, location and ownership of the property as at 1 July each year and is payable for that financial year.
You may receive more than one Notice of Emergency Services Levy Assessment, depending on what land you own and the ownership of that land.
If your total emergency services levy is $10 or less, you will not receive a notice of assessment. The amount will carry forward each year, and a notice will only be issued once your total liability exceeds $10.
Paying your assessment
You can choose to pay your emergency services levy in one full annual payment or request to split it into four instalments over 4 consecutive months.
All payment options are shown on your Notice of Emergency Services Levy Assessment, but you can also view your payment options online.
Pay in full
If you choose to pay in full, please ensure you do so by the first due date shown on your notice. You can pay your emergency services levy online using your Visa or Mastercard. You will need to provide your 10-digit reference number .
Pay in instalments
If you request to pay by instalments, your first instalment may include any unpaid emergency services levy for previous financial years.
This will be reflected in the arrears/payments column on your notice.
Please ensure you pay all instalments by their due dates.
Changes to your payment schedule
The following options are available to support you in meeting your emergency services levy obligations.
To pay your emergency services levy over 4 consecutive monthly instalments:
- Complete the Request Emergency Services Levy Instalments form.
- You will need to provide your ownership number
.
Important:
- You must apply before the due date on the original Notice of Emergency Services Levy Assessment.
- If you choose to pay by instalments, failure to meet any instalment payment will result in the unpaid remainder of the full annual amount becoming immediately due and payable. Interest and penalty levy may also be applied.
If you are unable to apply online, please contact RevenueSA prior to the due date on the original Notice of Emergency Services Levy Assessment.
Apply by email
- Send your enquiry to eslinstalments@sa.gov.au
Apply by mail
Commissioner of State Taxation
Kaurna Country
GPO Box 1647
ADELAIDE SA 5001
Apply by phone
- Call RevenueSA on (08) 8372 7534
Making alternative payment arrangements
If you are concerned about making a payment on time or expect to have difficulty paying, please contact us before the due date shown on your Notice of Emergency Services Levy Assessment to discuss alternative payment options that may better suit your circumstances.
Questions about your emergency services levy assessment
If you have any questions about your emergency services levy assessment or you think your assessment is wrong:
- Use the Emergency Services Query form.
- For My enquiry is about, select: I need help understanding my Notice of Emergency Services Levy Assessment or select another enquiry type that best describes your situation.
- You may need to provide your ownership number , assessment number , or both. These can be found on your most recent Notice of Emergency Services Levy Assessment.
Disagreements about your capital value or land use classification
If you disagree with the capital value for the current financial year:
- You can lodge an objection with the Valuer-General.
- Objections must be lodged within 60 days of receiving the first notice from any rating authority for the financial year.
If you disagree with the land use category for the current financial year:
- You can lodge an objection with RevenueSA by completing the Object to emergency services levy land use form.
- Objections must be lodged within 60 days of receiving the first after the date of service of the Notice.
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.
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.
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.