Services/Local Property Tax (LPT) Valuation

Local Property Tax (LPT) Valuations in Dublin and Leinster

Independent evidence to support your LPT band, for homeowners who want a self-assessment they can stand over.

What is an LPT valuation?

Local Property Tax is a self-assessed tax. Revenue does not tell you what your property is worth; you declare a valuation band, and you are responsible for that declaration being reasonable and defensible.

For most homes, a careful look at recent local sales makes the band obvious. For a good many others it does not, and those are the cases we are instructed on.

When homeowners get a professional LPT valuation

Because LPT is self-assessed, an under-declared band is your exposure, not Revenue's error. If the declaration is queried, what protects you is being able to show that the band was arrived at reasonably, on the basis of evidence available at the valuation date.

That is precisely what a written valuation from an accredited valuer provides, a documented, dated record of the comparable evidence and the reasoning behind the band you declared.

  • The property sits close to a band boundary, where the difference between two bands is real money each year
  • The property is unusual, and there are few or no genuine comparables, a period home, a converted building, a large site, or a house in an area that rarely trades
  • Revenue has queried the declared band and evidence is needed to support it
  • The property is held in an estate, a trust or a company, where the declaration needs to be supported by documentation
  • The owner is an executor or attorney declaring on someone else's behalf and wants the decision properly evidenced
  • Self-assessment means you carry the risk
  • What your LPT valuation includes
  • Inspection of the property, or a desktop assessment where that is appropriate to the case
  • A written valuation as at the relevant LPT valuation date
  • The comparable evidence supporting the figure and the band
  • A clear statement of the band the valuation places the property in
  • A signed report from a PSRA-licensed, IPAV-registered valuer
Questions

LPT valuation FAQs

Which date should my property be valued at?

LPT operates on a fixed valuation date that applies for the whole of a given valuation period, rather than on today's value. Tell us which period your declaration relates to and we will value as at the correct date. Current dates and bands are published by Revenue.

What if my property has changed since the valuation date?

The declaration relates to the property as it stood at the valuation date, so a later extension or refurbishment does not usually change the band for that period. We can advise on how your circumstances apply.

Can you help if Revenue has queried my band?

Yes. We prepare a valuation with full supporting evidence that you or your accountant can put forward in response.

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Get an evidenced LPT valuation

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Or email hello@jwl.ie