There are three opportunities when you can make an objection to your annual rental value:

1. The Draft Valuation List (six months following deposit of the draft valuation list)
2. A proposal to amend the Draft Valuation List (the latter date of the six month draft list objection period or 28 days after the date of the proposal)
3. A proposal to amend the confirmed Valuation List (28 days after the date of the proposal)

Objection process

The objection process follows a straightforward timeline. As a general summary, the process will work as follows:

1. Receipt of Objection

• Within 1 week of receipt of the objection, a letter acknowledging receipt will be sent to the objector and taxpayer.
• The objection will also be forwarded to the Land Valuation Appeal Tribunal (The Tribunal).

2. Communication

• Within 4 weeks of receipt of the objection, a member of the Land Valuation Department (LVD) will contact the objector with their response to the matters raised in the objection.

3. Resolution of the Objection

• If, following communications between a member of LVD and the objector, the objection is to be withdrawn, then the objector must let LVD know and LVD with inform the Tribunal.
• If both parties agree on a revised ARV to settle the objection, a member of LVD will inform the Tribunal, after which the Chairman will issue a Tribunal Direction Letter to the Tax Commissioner to implement the agreed amendment to the Valuation List.
• If no agreement can be reached and the objector wants their objection to be heard, then the case will be forwarded to the Tribunal for a formal hearing. Note, the objector must pay the objection hearing fee prior to the hearing and provide the Tribunal with proof of payment.

Filing an Objection

If you disagree with your annual rental value, you can send a Notice of Objection Form ​ to the Land Valuation Department. Objection Form (annotated)