Objection and Appeals against Rating & Taxing Valuation
Objection process
The rating process is the responsibility of each Town Council/Authority, Local Level Government or Provincial Assembly . This includes obtaining and performing valuations for rating purposes. The role of Valuer General (PNG) is one of a statutory obligation to ensure that the rating & taxing valuations are undertaken in accordance with the
Valuation of Land Act 1967.
The Office of Valuer General has compiled the following information detailing the objection process.
- Who may object to their valuation
- Lodging the objection with the Valuer General
- Consideration of Objection
- Notification of decision
1. Who May Object
If you are unhappy with a valuation assessment of land values you can object within four months of the making of the valuation then you may lodge a notice of objection or a written objection with the Valuer General.
2. Lodging the Objection with Valuer General
The objection MUST:
- Be in written letter or a notice of objection form
- Be directed to the Office of the Valuer General
- Provide details as to the assessment of value
- Detail the grounds on which the objection is made
- Prescribed fees.
3. Consideration of Objection
Within 42 days after receipt of a notice or written of objection, the Valuer General will consider the objection and
- Reject the object and confirm the valuation
- Uphold the objection and amend the valuation
- Make any other amendments to the valuation that seem to the Valuer General necessary or desirable.
4. Notification of decision
The Valuer General shall give written notice to an objector of his decision on the objection
Valuation Appeals Process
1. Appeals
A person aggrieved by the decision of the Valuer general under Section 69 of the Valuation Act may appeal to a district court
2. Grounds of appeal are on the following grounds:
- That the values determined are too high or too low
- In the case of a valuation for purposes of valuations for valuation rolls, the ground improvements allowance was too high or too low
- The description of the land has not been correctly stated
- The areas of land that should have been included in the valuation have not been included
- The areas of land that should not have been included in the valuation have been included
3. Notice of Appeal
You have further 3 months from the date of issue of the decision on your objection to appeal to the District or National Courts..
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