Submitting your Local Property Tax (LPT) return

Owners of multiple properties

If you are liable for Local Property Tax (LPT) for more than one property, you must submit your LPT returns online. To submit your returns online, you will need to access your Revenue property record.

Submitting LPT returns for two to nine properties

You are required to determine the market value of each of your properties as at 1 November 2025. You can submit a separate return for each property or submit one single LPT return for all your properties.

If your properties were liable for LPT in 2026, you should have already submitted an LPT return for each property. These returns will remain valid until 2030. If you have not yet filed these returns, you should do so immediately. 

If your properties become liable for LPT for the first time in 2027, you must submit LPT returns for these properties by 2 December 2026. 

Submitting LPT returns and payments for ten or more properties

You are required to determine the market value of each of your properties as at 1 November 2025.

You do not need to submit an LPT return for each individual property. To submit your LPT returns and payment arrangements for all properties, you can upload a file containing a list of your properties. This file is available on your Revenue property record.

If your properties were liable for LPT in 2026, you should have already submitted your LPT returns for the properties. These returns will remain valid until 2030. If you have not yet filed these returns, you should do so immediately. 

If your properties become liable for LPT for the first time in 2027, you must submit LPT returns for these by 2 December 2026.

Next: Claiming an LPT exemption or deferral of payment