How the Queensland Government Values Your Land

If you own property in Queensland, you’ll receive a valuation notice every year that applies to your land. This can carry financial consequences, especially if you qualify to pay land tax.

Here’s some more information about determining land value in Queensland and what to do if you think your notice is incorrect.

Key takeaways:

• Valuations come from the Valuer-General each year: an independent statutory officer issues notices between March and June, with valuation date effective from 30 June that year.
• Two methodologies apply depending on land type: most properties use the unimproved value method (land value with no improvements), while some are assessed using site value methodology.
• Multiple factors influence your figure: comparable sales, location, zoning, rezoning, planning overlays and nearby infrastructure or development can all push valuations up or down.
• You have 60 days to object: if your notice seems wrong, you'll need evidence such as comparable sales data or an independent valuation report to support an objection.
• Land Court review is available as a next step: if your objection is unsuccessful, further review options exist and since valuations directly affect land tax liability, getting them right matters.

Who issues land valuations in Queensland and when?

Land valuations in Queensland are issued by the Valuer-General, an independent statutory officer appointed under the Land Valuation Act 2010. In Queensland, land value is the government-assessed worth of the ground (excluding buildings), and the figure is used to calculate council rates and land tax for those who are eligible to pay it.

You should receive your valuation between March and June every year. As explained on the Qld Government website, the most recent date of valuation is 1 October 2025, for valuations in effect from 30 June 2026.

One thing to note: your land value is not your entire property value. A real estate agent or valuer can help you determine the overall value of the property you own.

How does the Valuer-General work out what your land is worth?

The value of your land depends on what it is used for and where it is located.

Queensland uses two different methodologies depending on the property type. Most land is valued using the ‘unimproved value method’, which reflects what the land would be worth on the open market if it had no buildings, structures or improvements on it.

Some land, particularly in areas where site improvements are considered part of the land’s value, is assessed using site value methodology instead.

In both cases, valuers take a range of factors into account, including recent sales of comparable land in the area, location, size, zoning, access and any planning overlays that might affect how the land can be used. The Queensland Government's valuation methodology page sets out the full framework, including how quality assurance checks are applied across the process.

What factors can push your land valuation up or down in Queensland?

A few things commonly influence land values from one year to the next.

Strong sales activity and results in your suburb will generally push values up, since the Valuer-General uses market evidence as the primary guide. Rezoning or changes to planning overlays can also have an impact, either positively or negatively. Infrastructure improvements nearby, changes in access or new development activity in the area can all shift the figure.

On the other side, a drop in market activity, contamination issues or changes to what the land can be used for can bring values down.

What if you think your valuation is wrong?

If the figure on your notice does not look right, you have the right to object. The objection window is 60 days from the date of your valuation notice, so it is important not to let that deadline slip by.

To lodge an objection, you will need to provide evidence that supports a different value. This typically means comparable sales data, an independent valuation report or other relevant market evidence. The Valuer-General’s office will then review your objection and issue a decision.

If your objection is unsuccessful and you still believe the valuation is incorrect, there are further review options available through the Land Court of Queensland.

Given that your land valuation feeds directly into your land tax liability, getting it right matters. If you have received a higher-than-expected notice this year and want to understand what it means for your tax position, NPR Law's guide to land tax thresholds in Queensland is a helpful next step. And if you want to understand how recent changes to land tax rules might affect you, our land tax changes in Queensland post covers the latest updates.