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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.
There are over 700 unique codes divided into 9 major groups (Primary Codes) with associated sub-groups (Secondary Codes) and categories (Detailed Codes).
Each LUC consists of 4 digits - the first digit is a Primary Code and the other 3 digits used for additional detail.
The primary codes are:
Determining Land Use Codes
A range of factors are considered in determining the predominant use of the land, including:
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:
Land Use Code Objections
Objections to the LUC can be lodged with either RevenueSA or your council. There are time limitations in place to object to the land use attribution.
You should refer to your Notice of Assessment from the relevant statutory authority for full details regarding the objection process.
Our Land Use Code Fact Sheet is available here