Summary
The Department of Inland Revenue says assessments are carried out to determine the value of a property and its related real property taxes.
An assessment may be initiated either by the property owner or by the Department.
Property Categories Published By The Department
- Owner Occupied
- Residential
- Commercial
- Vacant Land
- Other Property (property under development)
Who This Applies To
This article is a general guide for owners or responsible parties trying to understand property categories and the assessment process.
If your case involves an objection, time-sensitive filing, outdated forms, or a disputed assessment, use human support instead of relying on this article alone.
Process If The Owner Starts The Assessment
- Complete and submit a Property Tax Application Assessment form to the Real Property Tax Valuation Unit.
- Complete and submit a Declaration of Real Property Tax form.
- If the property is owner occupied, also complete the Affirmation form so the owner-occupied exemption can be considered for the section where the owner lives.
- A field visit is carried out.
- The Department uses the information gathered to determine the value of the property and the tax liability.
- The Department informs the owner of the tax liability.
Important Note
The public page still links to an older Notice of Assessment PDF while the page itself was updated later. The categories and process wording remain useful, but owners should confirm current forms and notices if their case is time-sensitive.
When To Escalate To A Human
- You are not sure which property category applies.
- You believe the owner-occupied treatment is wrong.
- You disagree with the assessment value or tax liability.
- The property record, ownership record, or property boundaries appear incorrect.