Local Property Tax (LPT) - what you need to do for 2027

Overview

The liability date for LPT is 1 November each year. This means that your property is liable for LPT in 2027 if it is a residential property on 1 November 2026. 

You need to pay the LPT charge for 2027 if you are the liable person for LPT on 1 November 2026. You are still the liable person if you sell or transfer your property between 1 November 2026 and 31 October 2027. 

To check if you and your property are liable for LPT, please see Local Property Tax (LPT) liability.

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 each year to 2030.

This applies to newly built or renovated properties that were uninhabitable on 1 November 2025, but suitable for use a dwelling on 1 November 2026. 

What you need to do for 2027 depends on whether your property:

• was liable for LPT in 2026
• or 
• becomes liable for LPT for the first time in 2027. 

If your property is liable for LPT for the first time, please proceed to the page 'Newly liable properties'.

If your property was liable for LPT in 2026, please go to 'Properties that were liable for LPT in 2026'.

Note

If your property has become liable for LPT, you need to value your property and submit your LPT Return by 2 December 2026. 

Next: Newly liable properties