Unimproved Value (UV)

Through the Valuer-General, Landgate provides fair, accurate, and consistent land values for rating and taxing purposes. Landgate conducts land valuations annually for UVs using a date of valuation of 1 August from the previous year.

Unimproved Value, or UV, is the value of land only. It does not include the value of your home, other structures or improvements. For land within the metropolitan area and within regional townsites the UV does include merged improvements such as drainage, levelling and filling

Landgate provides unimproved values to the Office of State Revenue who determine which properties are subject to land tax. UVs are also used by some local councils for rating purposes.

Unimproved Values (UV) are provided to rating authorities who use the UV to determine rating and taxing charges.

These rating authorities include:

• Office of State Revenue for land tax (for properties that are not the owners’ primary residence)
• Local councils for rates on some properties of a rural or rural-residential nature.

Each rating authority sets their own rate in the dollar to be charged. The rate in the dollar is multiplied by the UV (local councils may also add levies e.g. rubbish collection) to calculate the total of rates or taxes payable. You should find details of the UV and rate in the dollar used to calculate your rates or taxes in the bill notices received from the respective rating authority.

If you have any queries on the rate in the dollar or levies, please contact the Office of State Revenue or respective local council. Any further queries on the UV, please contact Landgate’s Customer Service team.

All land in Western Australia is assessed at the same date to determine their Unimproved Value (UV). This date is used by valuers to ensure a fair and equitable assessment is completed for all land. The assessment date, which is known as the date of valuation is 1 August and conducted every 12 months.

Valuers at Landgate collect vacant land sales evidence as at the date of valuation. The sales evidence is analysed to establish property market levels, with individual property attributes considered, to determine an Unimproved Value (UV) for each property.

The UVs are then effective from the 1 July, the following year. The effective date is when the Office of State Revenue and some local councils will apply the UV for the purpose of calculating your taxes or rates respectively.

The diagram below represents the timeline of a UV calculated annually. To explain, we will use the current valuation timeframe. The date of valuation (in this case 1 August 2019) is the date all properties in Western Australia are assessed at, to determine UVs. The effective date (in this case 1 July 2020) is the date the UV is applied by the Office of State Revenue and some local councils. You can see how these apply to your land tax notice.

For more information, watch our UV videos.

Several attributes and constraints are considered when determining the UV of a property.

Attributes and constraints may include:

• Location
• Land area, lot configuration and topography
• Zoning and development potential
• Views or proximity to busy roads.

Unimproved Value (UV) reflects what the land would be expected to sell for in its current condition. For land within the metropolitan area and regional townsites, the UV includes any work undertaken, or materials used, to improve the physical nature of the land to prepare it for development such as:

• Clearing vegetation on the land
• Picking up and removing stones
• Works to manage or remedy contamination
• Restoring, rehabilitating or improving the land’s surface by filling, grading or levelling
• Reclaiming land by draining or filling, including retaining walls and other works for the reclamation
• Underground drainage
• Any other works done to the land that are necessary to improve or prepare it for development.

The following works are not considered as improvements when calculating the Unimproved Value (UV) for land within the metropolitan area and regional townsites:

• Structural improvements on the land such as houses, buildings, sheds, fencing, dams and landscaping
• Minor works such as providing soil for gardens, retaining walls for landscaping purposes and pruning or removal of trees for beautification purposes
• Excavations for pools, spas or fish ponds, underground car parks and the footings/ foundations of a structure
• Internal roads and driveways
• Irrigation or conservation works
• Services such as water and sewerage pipes and associated excavations.

The land associated with units in a strata plan is valued as a single Unimproved Value (UV). The UV is provided to the Office of State Revenue who will apportion rates and land taxes (if applicable) for each unit owner, in accordance with the unit entitlement on the registered strata plan.

Land outside the metropolitan area or regional townsites (in general, rural land) is valued in its original natural state having regard for sales evidence as at the date of valuation. The Unimproved Value (UV) may consider degradation of the land and any services or amenities that may add value.

Land used for cropping or grazing is calculated as a percentage of the value of the land (the percentage prescribed by regulation by the Valuer-General from year to year).

Land outside town sites (in general, rural land, unless otherwise gazetted by the Local Government) is valued in its original natural state. The UV may consider degradation of the land and any services or amenities which may add value.

Land used for cropping or grazing, the UV is determined as a percentage of the value of the land (the percentage is prescribed by regulation by the Valuer-General from year to year and is currently set at 50 per cent).

There are certain exceptions where the UV is based on a statutory formula, such as a fixed rate per hectare or a multiple of the annual rent. These exceptions include mining tenements, leases under the Land Administration Act 1997 for the purpose of grazing, leases under agreement acts, and land held under the Conservation and Land Management Act 1984.

After reviewing the information on the Landgate website, if you still have any inquiries or concerns about the Unimproved Value (UV), please contact the Landgate Customer Service Team.

If your concern is unresolved, the Landgate Customer Service team may direct you to lodge a formal objection on your UV. For more information on how to lodge an objection, please visit the objections page.

Any property owner who does not agree with their Gross Rental Value (GRV) or Unimproved Value (UV) may lodge an objection. However, objections submitted with the impact of COVID-19 listed as the reason will not be accepted. This is because the date of valuation (1 August 2018) is prior to COVID-19.

For your objection to be considered:

• GRV objection - Provide rental evidence or pertinent supporting information at (or around) the date of valuation (DoV) that shows the assessment is incorrect, compared to similar properties within your local government area that have the same physical and locational attributes. Find your latest DoV.
• UV objection – Provide vacant land sales evidence or pertinent supporting information at (or around) the date of valuation (DoV) of 1 August of the previous year, that shows the assessment is too high or too low, compared to similar properties that have the same physical and locational attributes.
• Lodge an objection within 60 days of the date of issue of your council rates, water rates or land tax notice.

Landgate cannot take into consideration the following reasons for an objection:

• External economic or environmental factors that have occurred outside the DoV period
• Reduction of rental income or market sales values that occurred outside the DoV period.