If, after receiving the Valuer-General's objection decision, a property owner or occupier remains dissatisfied, an application for further review can be submitted.

A review can be undertaken by an independent review valuer (known as the Review by Valuer process - section 25B of the Valuation of Land Act 1971) or by the South Australian Civil and Administrative Tribunal (SACAT) (section 25C of the Valuation of Land Act 1971).

If the Review by Valuer option is preferred, the application must be received, along with fee payment, within 21-days of receipt of the objection.

Our Review by Valuer - What Happens Next? fact sheet provides useful information about the process following the submission of your application.

Step 1: Submit an Application Form

Complete and submit the applicable form:

If completing the form(s) in hardcopy, submit to:

  • Email: OVGreviews@sa.gov.au
  • Post: The Registrar - Valuation Review Panel, GPO Box 1354, Adelaide SA 5001
  • In Person: Land Services SA - Level 9, 101 Grenfell Street, Adelaide SA

Note:

  • the Office of the Valuer-General must receive the completed application form and payment within 21 days of receipt of the objection outcome
  • a separate application is applicable for the review of each value (Site and Capital Value) of the same property

Step 2: Fee Payment

Lodgement fees in the 2025-2026 financial year are:

  • $132.00 for land used solely as your principal place of residence
  • $328.00 for any other land

Payment must be received within the legislated 21-day timeframe.

Upon receipt of an application, the Office of the Valuer-General will confirm that it is received within the legislated 21-day timeframe. Following confirmation, payment will be accepted.

Payment can be made:

  • online securely with credit card (link will be provided following receipt and acceptance of application)
  • in person with cash, credit card, or cheque (made payable to Land Services SA)
  • by post to Registrar, Valuation Review Panels, GPO Box 1354, Adelaide SA  5001 (cheque)

Note:

  • a separate application is required for each review sought, and a fee applies for each application.

Step 3: Review Valuer Nomination

Once your application is received, you will be provided with a list of independent Review Valuers (appointed by Her Excellency, The Governor) available in the area the subject property is located.

A list of current Review Valuer panel members and their biographies are available here.

You will be asked to advise the Office of the Valuer-General of your top 3 preferred Review Valuers. Each of the nominated valuers will be approached, in your order of preference, by the Office of the Valuer-General until one accepts to be appointed to undertake the Review.

The Review Valuer is offered an allowance to undertake each review, paid by the Office of the Valuer-General. This allowance is regulated and differs according to the property type and complexity. The allowances are listed here.

Step 4: Review Valuer Review

The appointed Review Valuer will be provided with your application form and any supporting documentation you provided along with a report and checklist template to ensure they carry out the Review as per requirements.

The Valuer-General will also submit a Review Submission to support the value under review.

The Review Valuer’s role is to independently review and make a determination in relation to an objection decision made by the Valuer-General.

In accordance with s 25B of the Valuation of Land Act 1971 (the Act), in conducting a review, the independent Review Valuer’s determination must take into account:

  • The matters set out in the application for review – confined to matters of valuation fact and not questions of law;
  • Any representations of the applicant and the Valuer-General; and
  • Any other matter the Review Valuer considers relevant to the review of the valuation.

As legislated, and to maintain procedural fairness, the Review Valuer must give the applicant and Valuer-General reasonable opportunity to make representations verbally and/or in writing. In all instances the representation from the Valuer-General will be in the form of a written report (known as a Review Submission) which will outline relevant sales evidence to defend the valuation and related objection decision that is subject to the review.

The Act does not require the Review Valuer to inspect the subject property, nor the sales evidence presented, however they must consider any representation made by the applicant and Valuer-General.

Step 5: Review Valuer's Outcome

The Review Valuer will complete the report and checklist provided in step 4 and return it to the Office of the Valuer-General. This will outline their decision following the review.

If the Review Valuer determines the valuation should change by an amount greater than 10% (increase or decrease) of the Valuer-General's valuation, the Valuer-General must make an alteration to the valuation and valuation roll as necessary.

If the Review Valuer determines the valuation should be decreased by an amount greater than 10% of the Valuer-General’s valuation, the application fee will be refunded.

If the Valuer-General alters the valuation roll, the relevant rating authorities will be notified of the outcome.

Step 6: Further Review

If you remain dissatisfied with the outcome of the Review by Valuer process, you can continue to the South Australian Civil and Administrative Tribunal (SACAT) process.

Note:

  • If Review by Valuer option is chosen, and you are dissatisfied with the Review by Valuer decision, you can engage SACAT to have that decision reviewed.
  • If SACAT option is chosen, and you are dissatisfied with SACAT’s decision, you can request an Internal Review by SACAT or review by the Supreme Court, however you cannot utilise the Review by Valuer option to review a decision of SACAT.

Related Information and Resources

Page last updated: 8 May 2026