Landowners who wish to make a submission regarding land meeting or not meeting the criteria for inclusion of residential zoned land tax (RZLT) have until April 1 to do so.
The 2025 RZLT liability date will be based on the annual final map to be published on January 31, 2025.
As part of Budget 2024, the government confirmed it would extend the liability for landowners impacted by the RZLT by one year, until February 2025.
This was to allow for the annual mapping cycle to complete and afford landowners another opportunity to raise issues surrounding housing being developed on particular land.
According to the Minister for Finance, Michael McGrath, the deferral provides a further opportunity to landowners, whose land appears on a draft revised final map published on February 1, 2024, to request re-zoning.
The submissions up until April are based on the RZLT draft maps, and can include:
- Proposals for a correction to the map, if they feel that the land included on the map does not meet the criteria;
- Proposals for a correction to the date on which land first met the criteria;
- To support the exclusion of land where it is identified that it will be excluded on the final annual map;
- To propose the inclusion of land, not identified on the map, if it is considered such land meets the criteria.
There is a deadline of May 31, 2024 for landowners to make submissions requesting a re-zoning of their land.
Submissions must clearly identify the site and outline what change to the RZLT mapping you are seeking, as well as providing a reason why you are looking for a change.
The final map for 2025 will be published on January 31, 2025.
Decisions on whether to amend zonings as a result of submissions or at any other time are a matter for each local authority, according to Minister McGrath.
Senator Victor Boyhan told Agriland that he “wanted to encourage” active engagement in the consultation process before it is “too late”.
“Time is still on the side of landowners to set out their particular set of circumstances in the context of this government’s land tax,” the senator said.