Your ACT Land Valuation and Rates: What the Unimproved Value Means (and When to Object)

Every Canberra owner gets a rates notice each year with a number on it — the unimproved value of the land — and most people never look at it twice. That is a mistake worth correcting, because that single figure drives both your rates and any land tax you pay, every year, until someone changes it. (Rates rose again under the 2026-27 ACT Budget, which makes checking that number more worthwhile, not less.) Here is how the ACT system works, and when it is actually worth challenging the number.

What the unimproved value is (and isn’t)

The unimproved value (UV) is the value of your land only — as if it were vacant, with no house, no driveway, no landscaping. It is assessed by the ACT Revenue Office as at 1 January each year, and it appears on the valuation notice that comes with your rates.

The most common mix-up we see: owners read the UV and think the government has under- or over-valued their home. It hasn’t valued the home at all. The UV is the dirt, not the bricks. That distinction matters when you decide whether the number looks wrong.

Why the “average” (AUV) matters

Your rates are not calculated on this year’s UV alone. The ACT applies a rating factor to the Average Unimproved Value (AUV) — the average of your land’s UV over the last five years. (It was a three-year average until 1 July 2020.) The five-year smoothing is deliberate: it stops a single hot year from spiking your bill, but it also means an overstated UV keeps feeding into the average for years if it is not corrected.

The same AUV drives ACT land tax on rental and non-owner-occupied property — so for investors, an inflated value bites twice.

When it’s worth objecting

You have 60 days from the date of your valuation notice to lodge an objection with the Commissioner for ACT Revenue. An independent officer then reviews it, and if you are still not satisfied, you can apply to the ACT Civil and Administrative Tribunal (ACAT) within 28 days of that decision.

But objecting is not a free swing. Historically, more objections are rejected than allowed — so you need a real reason the land value is overstated, not just a feeling that rates are high. The cases that tend to hold up are where your block genuinely differs from the comparable land the assessment leaned on:

• an odd shape, slope, or smaller area than the standard blocks nearby;
• an easement, flood overlay or access constraint that flatter blocks don’t carry;
• comparable land sales that came from a stronger pocket than yours — a Gungahlin or inner-north street can move very differently from parts of Tuggeranong or Belconnen in the same year.

If you own commercial, rural or unit-titled land, you can also request the sales evidence the office used, within 28 days of the notice, before deciding whether to push on.

Where a valuer comes in

This is the point where an opinion has to become an argument. An independent valuation of your land’s unimproved value — with comparable land sales, not house sales — gives the Commissioner, and ACAT if it gets that far, a defensible figure to weigh against their own. Because the ACT is a leasehold jurisdiction where everything turns on land, getting the unimproved value right is squarely a valuer’s job, and local comparable evidence is what carries it. (See our ACT valuations and Canberra coverage.)

What to do before the 60 days runs out

• Find the UV on your notice and check it against recent vacant-land sales in your street or pocket — not what houses sold for.
• Look for a feature that should pull your block below the standard: shape, slope, size, an easement.
• If the gap is real, get a valuation and object before the window closes. If it is marginal, it may not be worth the effort given how many objections fail.

You can request a quote for an unimproved-value valuation to support an objection. (Outside the ACT, the process differs by state — our guide to challenging a council land valuation covers the Valuer-General model used elsewhere. And if the government is acquiring your land rather than just rating it, see compulsory acquisition and just-terms compensation in the ACT.)

Frequently asked questions

Does the unimproved value include my house?

No. The unimproved value is the value of your land only — assessed as if it were vacant, with no house, driveway or landscaping. The most common mix-up is owners reading the UV and thinking the government has under- or over-valued their home; it hasn’t valued the home at all. The UV is the dirt, not the bricks.

How is the Average Unimproved Value (AUV) calculated?

The ACT applies its rating factor to the Average Unimproved Value — the average of your land’s UV over the last five years (it was a three-year average until 1 July 2020). The five-year smoothing stops a single hot year spiking your bill, but it also means an overstated UV keeps feeding the average for years if it is not corrected. The same AUV drives ACT land tax.

How long do I have to object to an ACT land valuation?

You have 60 days from the date of your valuation notice to lodge an objection with the Commissioner for ACT Revenue. An independent officer reviews it, and if you are still not satisfied you can apply to the ACT Civil and Administrative Tribunal (ACAT) within 28 days of that decision. Owners of commercial, rural or unit-titled land can also request the sales evidence within 28 days.

When is it worth objecting to my ACT unimproved value?

Objecting is not a free swing — historically more objections are rejected than allowed, so you need a real reason the land value is overstated. The cases that hold up are where your block genuinely differs from the comparable land: an odd shape, slope or smaller area; an easement, flood overlay or access constraint; or comparable sales drawn from a stronger pocket than yours.

Do I need a valuer to challenge my ACT rates?

An objection needs evidence, not a hunch — the point where an opinion has to become an argument. An independent valuation of your land’s unimproved value, using comparable land sales rather than house sales, gives the Commissioner and ACAT a defensible figure to weigh against their own. Because the ACT is a leasehold jurisdiction where everything turns on land, local comparable evidence is what carries it.

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Sources

• ACT Revenue Office — Land valuations
• ACT Revenue Office — Object to an assessment or decision

Last verified 12 June 2026. This is general information, not legal or financial advice; confirm time limits and the process for your property with the ACT Revenue Office.