Site and capital values are different

Site value

Site values are used to determine land tax. They are the value of the land including site improvements such as:

  • drainage
  • retaining walls
  • excavation
  • cleared rocks and vegetation.

Capital value

Capital values are used to determine:

  • council rates
  • Emergency Services Levy
  • water and sewerage rates.

Capital value is the value of a parcel of land including improvements such as:

  • buildings
  • wells and dams
  • trees planted for commercial purposes.

Page last updated 29 July 2024

Provided by:
Department of Treasury and Finance
URL:
https://www.sa.gov.au/topics/housing/owning-a-property/objecting-to-a-property-valuation/what-is-the-difference-between-site-and-capital-values
Last Updated:
29/07/24
Printed on:
04/06/26
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