This guidance note examines how and when land tax is assessed and provides links to the forms necessary to register a property owner for the payment of land tax. See What is land tax and how is it assessed?

This guidance note examines how land tax is calculated and the rates of land tax, including how entities such as the different types of trusts are assessed for land tax purposes. It also covers the Chief Commissioner's right to reassess a land owner's liability for land tax. See Who pays land tax and how much do they pay?

This guidance note examines the various exemptions to land tax that are available and provides links to the Office of State Revenue's (OSR) guides for applying for those exemptions. See Exemptions.

This guidance note examines the obligations of a land owner to keep records, the nature of the records that need to be kept and the land owner's duty to provide further information to the Chief Commissioner. See Landowner’s obligation to keep records.

This guidance note examines the different ways a land tax assessment may be challenged and provides a step by step guide to challenging a land tax assessment. It also contains links to the required forms. See How to challenge object to a land tax assessment.

The objection procedure for land which is part of a strata, community or company title scheme is slightly different to the procedure for land which is not part of one of those schemes. This guidance note examines the differences in the procedure for challenging land tax assessments for land which is part of a strata, community or company title scheme. See Strata community company title properties and challenges.

This guidance note examines the meaning of a 'clear land tax certificate' and the information it is intended to provide to a purchaser of land, as well as the need to register for land tax. See Other land tax issues.