Valuing your property

Overview

You will find information in this section on how to value your property for Local Property Tax (LPT).

LPT is a self-assessed tax based on your own valuation of your property. Your LPT charge is based on your valuation of your property as at 1 November 2025. Your valuation of your property on this date determines your LPT charge for the years 2026 to 2030.

You are required to submit a self-assessed valuation of your property to Revenue on your LPT Return. The amount of LPT you pay depends on the valuation band you select on your LPT Return.

If your property was liable for LPT in 2026, you should have submitted your return by 12 November 2025. This return covers the years 2026 to 2030. If you have not yet submitted this return, you should do so immediately. If you have already submitted this return, you do not need to submit a new valuation for your property until 2030.

If you have already submitted your LPT Return, but now want to amend your valuation, please see How to correct your LPT Return.

Newly liable properties

Your property is newly liable for LPT in 2027 if:

• it is a newly built residential property completed after 1 November 2025 and on, or before, 1 November 2026
• or
• it has been renovated and become occupied, or suitable for use as a dwelling, after 1 November 2025 and on, or before, 1 November 2026.

In such cases, you are required to value your property as if it had existed in its completed state on 1 November 2025. This will determine the amount of LPT you pay each year for 2027 to 2030. You should read the information in this section to determine the valuation band for your newly liable property.

For further information on whether your property is liable for LPT, please see Properties that become liable for LPT.

Next: Valuation bands and rates