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Unimproved value

Learn how and when an unimproved value (UV) is determined and what it's used for.

What is unimproved value?

Unimproved value (UV) is the value of the land only. For land within the metropolitan area and within regional townsites the UV includes merged improvements such as drainage, levelling, and filling.

The UV is provided to:

  • RevenueWA to determine land tax (for properties that are not the owner’s primary residence)
  • Local governments to determine 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 to calculate the total of rates or taxes payable (local governments may also add levies e.g. rubbish collection). 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 a query on your land tax, contact RevenueWA or for queries on the rate in the dollar on your rates notice, contact the respective local government. 

Watch the video to learn more

How and when is the UV determined?

Step 1: Date of Valuation (DoV)

All land in Western Australia is assessed annually using the DoV of 1 August from the previous year. This is to ensure that a fair and equitable assessment is completed.

The UV is not an assessment at the current market, but an assessment reflective of a retrospective vacant land sales market as at the DoV.

Step 2: UV is determined

Vacant land sales evidence at the DoV is collected and analysed by our valuers to establish property market levels.

Individual property attributes and constraints are then considered to determine the UV for each property. These may include:

  • location
  • land area, lot configuration and topography
  • zoning and development potential
  • views or proximity to busy roads.

The UV reflects what the land would be expected to sell for in its current condition. For land within the metropolitan area and regional townsites, UV would also include any work undertaken, or materials used, to improve the physical nature of the land to prepare it for development. Read more here.

Find out more about the calculation of other land categories below:

  • Land outside the metropolitan area or regional townsites
  • Rural land
  • Land associated with units in a strata plan

Step 3: UV is applied to land tax and some rates

UVs are provided to RevenueWA to calculate land tax and to local governments to calculate rates on some properties of a rural or rural-residential nature.

You can see how the UV is applied to your land tax notice on an annual basis in the diagram below.

Watch the video to learn more

For any further queries on the UV, please contact our Customer Service team.

Frequently asked questions