Taxes Consolidation Act 1997 section 653C

Draft map - preparation

Sections 653C sets out the process by which a local authority prepares and publishes a draft map identifying land within its functional area that is subject to residential zoned land tax (RZLT).

• A local authority must prepare a draft map identifying land that meets the relevant criteria (section 653B), specifying the date on which the land first met those criteria (where after 1 January 2022) and the total area in hectares of that land.
• The draft map must be published on the local authority's website and made available for inspection at its offices not later than 1 November 2022, with a notice published in a local newspaper by the same date.
• The newspaper notice must state that the map has been published, set out the relevant criteria, confirm that residential properties are not chargeable to RZLT, and advise that written submissions on the inclusion or exclusion of sites may be made by 1 January 2023.
• Landowners whose land is zoned for residential or mixed-use development may make a submission to the local authority requesting a change to the zoning of that land.