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You may need to pay land tax if you own, or jointly own, any property in NSW that is not your principal place of residence (your home) or other exempt land as at midnight on 31 December and the total taxable value of your land is greater than the land tax threshold.
The additional taxes and interest are due by the next February 1 occurring 20 days after the bill for the additional taxes is deliv-ered to the present owner of the land.To secure payment, a tax lien at-taches to the land whenever the sale or change of use occurs.