Taxes Consolidation Act 1997 section 653M

Revision of final maps

Section 653M requires each local authority to revise and republish its final residential zoned land tax map on an annual basis, commencing in January 2025, following substantially the same process used to prepare the original maps but with adjusted timelines.

• Each local authority must revise and republish its final RZLT map by 31 January each year, starting in 2025; the updated map is known as an "annually revised map"
• The revision process follows the same procedures as the original map preparation — draft publication, public submissions, and local authority determinations — but with modified deadline dates shifted to a recurring annual cycle
• The draft annually revised map must identify any land previously on the final map that the local authority proposes to include in or exclude from the revised map, and the public notice must state that proposed inclusions and exclusions are subject to submissions
• Landowners who support the proposed exclusion of their land from the revised map must actively make a submission in support of that exclusion