Policy on out-of-date objections - Valuer General

This policy provides guidance on the circumstances for acceptance of objections received after the last date to object. 

For more detailed guidance on lodging an objection to a land valuation see How to object and how we review

This policy outlines information the Valuer General will consider when deciding whether to accept an out-of-date objection. 

The decision will be based on the individual circumstances as they pertain to this policy only; any effect on rates or taxes cannot be considered. 

This policy will ensure that the Valuer General’s acceptance of out-of-date objections are: 

• fair and consistent 
• transparent 
• in line with the Valuation of Land Act 1916 (the Act).