To assist with the valuation process, the Valuer-General assigns a Land Use Code (LUC) to all properties as a clear representation of the predominant use of land.

LUCs are used in South Australia to describe the actual use of property.

Each LUC consists of four digits. There are 10 major groups (primary codes) where the first digit represents the primary code. Each primary group consists of subgroups which are defined in the Land Use Code Booklet.

The primary codes are:

Land Use Codes correspond differently to each rating authority. The relevant authority (SA Water, Council or RevenueSA) should be contacted to define their rating category for the associated land use code.

Determining Land Use Codes

A range of factors are considered in determining the predominant use of the land, including:

• Economic use of the land
• Comparative extent of the use of land (intensity of use – either the demands on the land or upon the labour to maintain it)
• The predominance of the activity must be of such a degree as to impart that character to the parcel as a whole.

The valuer will determine a suitable LUC that reflects the predominant use of the land.

Utilisation of Land Use Codes

The Valuer-General’s view of land use assists various rating authorities in administering their rating and taxing statutes where land use plays a part in determining this, such as:

• Emergency Services Levy
• Council rates (if used for differential rating)
• Sewerage and supply charges (commercial) determined by SA Water
• Natural Resources Management Levy (if the levy is based on land use)

Objection to Land Use

Objections to Land Use can be lodged with either RevenueSA or your council. There are time limitations in place to object to the land use attribution.

The Objection to Land Use fact sheet aims to provide assistance in understanding the process to undertake if you are dissatisfied with the land use on your rates and taxes notice/s.