Revenue have now published their online map-based Property Valuation Guide for the new Local Property Tax or LPT.
You can use this guide to check the average market value of properties in each locality. This should help you to assess the value of your own property for LPT purposes.
Revenue stress that their guide outlines the “average market values of properties in a given locality” and state that it “offers an indicative valuation band for properties depending on type, age and location”.
For some reason (which escapes me), users must specify whether or not the property was “Built Before (the year) 2000”.
I’m not sure what particular relevance the year 2000 has as a cutoff point in assessing the value of a property based on its age, but I’m sure Revenue will confirm their logic in due course.
It is important to note Revenue’s own warnings that the guide “does not provide market values for individual properties” and “there are always properties in an area that differ from the average”.
In other words, you need to use your own judgment in deciding the appropriate value for your property.
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