Figela Pty Ltd v Valuer General of New South Wales

Case •

[2025] NSWLEC 1333

•

14 May 2025

No judgment structure available for this case.

Land and Environment Court


New South Wales

Medium Neutral Citation: Figela Pty Ltd v Valuer General of New South Wales [2025] NSWLEC 1333
Hearing dates: Conciliation Conference on 7 April 2025
Date of orders: 14 May 2025
Decision date: 14 May 2025
Jurisdiction:Class 3
Before: Davidson AC
Decision:

Proceedings 2024/383957

The Court orders:

(1) The appeal is upheld.

(2) Pursuant to s 40(1)(b) of the Valuation of Land Act 1916, the Land Value of Part Lot 11 in Deposited Plan 1256895, known as Cambridge Avenue, Glenfield NSW 2167 is determined to be $16,125,000 for the 1 July 2022 valuation year.

Proceedings 2024/437883

The Court orders:

(1) The appeal is upheld.

(2) Pursuant to s 40(1)(b) of the Valuation of Land Act 1916, the Land Value of Part Lot 11 in Deposited Plan 1256895, known as Cambridge Avenue, Glenfield NSW 2167 is determined to be $16,125,000 for the 1 July 2023 valuation year.

Catchwords:

VALUATION APPEAL – land valuer – conciliation conference – agreement between the parties – orders

Legislation Cited:

Biodiversity Conservation Act 2016

Land and Environment Court Act 1979 ss 19, 34

Valuation of Land Act 1916, ss 6A, 14A, 29, 35, 35AA 35B, 35C, 37, 38, 39, 40, Pt 4

Campbelltown Local Environmental Plan 2015

State Environmental Planning Policy (Resilience and Hazards) 2021

State Environmental Planning Policy (Biodiversity and Conservation) 2021

Category:Principal judgment
Parties: Figela Pty Ltd (Applicant)
Valuer General of New South Wales (Respondent)
Representation:

Counsel:
T March (Applicant)
M Carpenter (Respondent)

Solicitors:
Addisons (Applicant)
Crown Solicitor of NSW (Respondent)
File Number(s): 2024/383957
2024/437883
Publication restriction: Nil

Judgment

  1. COMMISSIONER: The Applicant appeals the Valuer General’s Determinations dated 16 August 2024 (2022 valuation year) and 26 September 2024 (2023 valuation year) pursuant to s 37(1) of the Valuation of Land Act 1916 (Valuation Act) in respect of the valuation of the land value of the property legally described as Part Lot 11 in Deposited Plan 1256895 known as Cambridge Avenue, Glenfield NSW 2167 (the Land).

  1. The proceedings fall within Class 3 of the Court’s jurisdiction pursuant to s 19(b) of the Land and Environment Court Act 1979 (LEC Act).

  2. The statutory power or function to be exercised in determining the proceedings are s 34(3)(a) of the LEC Act and s 40(1)(b) of the Valuation Act.

  3. The Applicant appeals the determinations of the Valuer General made on 16 August 2024 and 26 September 2024 in respect of the objections made by the Applicant to the valuations of the land value of the land as of 1 July 2022 and 1 July 2023 respectively.

Planning Background and Site Features

  1. The relevant features of the land are as follows:

  2. The Land is an irregular shaped englobo land parcel of undulating contour with a natural fall in contour generally towards its eastern boundaries. The Land is severed by Cambridge Avenue approximately midway through the parcel in an east to west alignment creating two separate part lots. It is located within the suburb of Glenfield and the Local Government Area of the City of Campbelltown and is subject to the Campbelltown Local Environmental Plan 2015.

  3. The northern portion (10.097 ha) of the Land is zoned E4 General Industrial but is heavily vegetated and is subject to ecological constraints due to the presence of Cumberland Shale Plains Woodland. Redevelopment of the northern portion is severely limited by biodiversity constraints, which would be expected to prevent redevelopment of the whole Land. Development of the land would be subject to the requirements of the Biodiversity Conservation Act 2016, State Environment Planning Policy (Resilience and Hazards) 2021 and State Environmental Planning Policy (Biodiversity and Conservation) 2021. Due to these constraints, development of the northern portion would be limited to three distinct parcels.

  4. The southern portion (11.02ha) of the Land is zoned RE2 Private Recreation and is constrained by a dual high voltage transmission line easement. There are five TransGrid 330kV single circuit steel tower stanchions located on the site of the easement, running in an east to west direction. It was agreed between the parties that the southern portion had limited, if any, potential for built development.

Valuation objections and appeals

  1. The valuation objections and history of the appeals include:

  1. On 20 March 2023, the Chief Commissioner of State Revenue issued a Land Tax Assessment Notice to the Applicant, for the 2023 tax year, conveying particulars of the Respondent’s valuation of the Land made in accordance with s 14A of the Valuation Act in relation to the 2022 valuation year. The issued land value for the Land was $45,000,000.

  2. On 7 February 2024, the Applicant lodged an objection to the 2022 Determination pursuant to s 29(3A) of the Valuation Act outside the prescribed time for lodging an objection pursuant to s 35(1)(b) of the Valuation Act. The Valuer-General permitted the Applicant to lodge an objection out of time pursuant to s 35A of the Valuation Act. The valuations used as the basis of the land tax assessment had not been the subject of a prior objection, and as such, s 35AA of the Valuation Act did not apply..

  3. On 24 April 2024, the Chief Commissioner of State Revenue issued a Land Tax Assessment Notice to the Applicant, for the 2024 tax year, conveying particulars of the Respondent’s valuation of the Land made in accordance with s 14A of the Valuation Act in relation to the 2023 valuation year. The issued land value for the Land was $49,700,000.

  4. On 23 June 2024, the Applicant lodged an objection to the 2023 Determination pursuant to s 29(3A) of the Valuation Act within the prescribed time for lodging an objection pursuant to s 35(1)(b) of the Valuation Act. The valuations used as the basis of the land tax assessment had not been the subject of a prior objection, and as such, s 35AA of the Valuation Act did not apply.

  5. On 16 August 2024, the Valuer-General allowed the Applicants’ objection in relation to the 2022 valuing year pursuant to s 35B and issued a Notice of Determination to the Applicant as required by s 35C of the Valuation Act. The land value was amended to $38,750,000.

  6. On 26 September 2024, the Valuer-General allowed the Applicants’ objection in relation to the 2023 valuing year pursuant to s 35B and issued a Notice of Determination to the Applicant as required by s 35C of the Valuation Act. The land value was amended to $38,750,000.

  7. On 15 October 2024, the Applicant lodged an appeal pursuant to s 37 of the Valuation Act in respect of the 2022 valuing year in this Court, within the 60-day period imposed by s 38(1) of the Valuation Act.

  8. The land value contended by the Applicant in the appeal for the 1 July 2022 valuation year was $8,400,000.

  9. The Land Value contended by the Respondent in the appeal was $38,750,000 (proceedings 2024/383957).

  10. On 25 November 2024, the Applicant lodged an appeal pursuant to s 37 of the Valuation Act in respect of the 2023 valuing year in this Court, within the 60-day period imposed by s 38(1) of the Valuation Act.

  11. The land value contended by the Applicant in the appeal for the 1 July 2023 valuation year was $8,220,000.

  12. The Land Value contended by the Respondent in the appeal was $38,750,000 (proceedings 2024/437883).

Legislation - Valuation of Land Act 1916

  1. Section 6A of the Valuation Act provides as follows:

6A   Land value

(1)  The land value of land is the capital sum which the fee-simple of the land might be expected to realise if offered for sale on such reasonable terms and conditions as a bona-fide seller would require, assuming that the improvements, if any, thereon or appertaining thereto, other than land improvements, and made or acquired by the owner or the owner’s predecessor in title had not been made.

(2)  Notwithstanding anything in subsection (1), in determining the land value of any land it shall be assumed that—

(a)  the land may be used, or may continue to be used, for any purpose for which it was being used, or for which it could be used, at the date to which the valuation relates, and

(b)  such improvements may be continued or made on the land as may be required in order to enable the land to continue to be so used, but nothing in this subsection prevents regard being had, in determining that value, to any other purpose for which the land may be used on the assumption that the improvements, if any, other than land improvements, referred to in subsection (1) had not been made.

(3)  Notwithstanding anything in subsection (1), in determining the land value of any land, being land in relation to which, at the date to which the valuation relates, there was a water right—

(a)  the land value shall include the value of the right, and

(b)  it shall be assumed that the right shall continue to apply in relation to the land.

(4)  For the purpose of determining the value of a water right, the value of any water secured by, or referable to, that right is to be ignored.

  1. Further, Pt 4, ss 37-40 of the Valuation Act states:

Part 4 Appeals to Land and Environment Court

Division 1 Appeals

37   Right of appeal

(1)  Any person entitled under Part 3 to object to a valuation may appeal to the Land and Environment Court if the person is dissatisfied with the Valuer-General’s determination of any such objection to the valuation concerned (whether or not the person was the objector).

(2)  An appeal may not be made on the ground that the objection is taken to have been disallowed, as referred to in section 35C (4), unless written notice of the objector’s intention to appeal on that ground has been given to the Valuer-General at least 14 days before the appeal is made.

(3)  No person or body has jurisdiction or power to conduct a review or hear an appeal in respect of the determination of an objection except as provided by this Part.

38   Time for appeal

(1)  An appeal must be made not later than 60 days after the date of issue of the notice of the Valuer-General’s determination of the objection.

(2)  The Land and Environment Court may allow a person to appeal after the 60-day period.

39   Grounds of appeal

The appellant’s and respondent’s cases on an appeal are not limited to the grounds of the objection.

40   Powers of Land and Environment Court on appeal

(1)  On an appeal, the Land and Environment Court may do any one or more of the following—

(a)  confirm or revoke the decision to which the appeal relates,

(b)  make a decision in place of the decision to which the appeal relates,

(c)  remit the matter to the Valuer-General for determination in accordance with the Court’s finding or decision.

(2)  On an appeal, the appellant has the onus of proving the appellant’s case.

  1. The Court arranged a conciliation conference under s 34(1) of the LEC Act between the parties, which was held on 7 April 2025. I presided over the conciliation conference.

  2. At the conciliation conference, the parties reached agreement as to the terms of a decision in the proceedings that would be acceptable to the parties. This decision involved determining the value of the land pursuant to s 6A of the Valuation Act and making a decision in place of the decision to which the appeals relate in relation to the 2022 and 2023 valuing years pursuant to s 40(1) of the Valuation Act.

  3. Under s 34(3) of the LEC Act, I must dispose of the proceedings in accordance with the parties’ decision if the parties’ decision is a decision that the Court could have made in the proper exercise of its functions. The parties’ decision involves the Court exercising the function under s 40(1) of the Valuation Act to “make a decision in place of the decision to which the appeal relates” in relation to the land value of the land as of 1 July 2022 and 1 July 2023.

Jurisdictional Prerequisites

  1. There are jurisdictional prerequisites that must be satisfied before this function can be exercised.

  2. The parties identified the proceedings fall within Class 3 of the Court’s jurisdiction pursuant to s 19(b) of the LEC Act and explained how the jurisdictional prerequisites have been met below.

  3. The Applicant is the owner of the freehold estate in the land (s 29(1)(a) of the Valuation Act).

2022 valuation year

  1. The following prerequisites have been met for the 2022 valuation year:

  1. On 20 March 2023, the Chief Commissioner of State Revenue issued a Land Tax Assessment Notice to the Applicant. The Respondent’s valuation notice pursuant to s 29 of the Valuation Act was contained in that assessment in relation to the 2022 valuation year

  2. On 7 February 2024, the Applicant lodged an objection to the 2022 land value pursuant to s 29(3A) of the Valuation Act outside the prescribed time for lodging an objection pursuant to s 35(1)(b) of the Valuation Act. The Valuer-General permitted the Applicant to lodge an objection out of time pursuant to s 35A of the Valuation Act. The valuation used as the basis of the land tax assessment had not been the subject of a prior objection, and as such, s 35AA of the Valuation Act did not apply.

  3. On 16 August 2024, the Valuer-General allowed the Applicants’ objection in relation to the 2022 valuing year pursuant to s 35B and issued a Notice of Determination to the Applicant as required by s 35C of the Valuation Act. The land value was amended to $38,750,000.

  4. On 15 October 2024, the Applicant lodged an appeal pursuant to s 37 of the Valuation Act in respect of the 2022 valuing year in this Court, within the 60-day period imposed by s 38(1) of the Valuation Act.

  5. The Land Value contended by the Applicant in the appeal for valuing year 1 July 2022 was $8,400,000 in Contentions on Valuation Objection (COVO), and the Land Value contended by the Respondent in the appeal was $38,750,000. The issued land value was $45,000,000 prior to amendment.

2023 valuation year

  1. The following prerequisites have been satisfied for the 2023 valuation year:

  1. On 24 April 2024, the Chief Commissioner of State Revenue issued a Land Tax Assessment Notice to the Applicant. The Respondent’s valuation notice pursuant to s 29 of the Valuation Act was contained in that assessment in relation to the 2023 valuation year

  2. On 23 June 2024, the Applicant lodged an objection to the 2023 Determination pursuant to s 29(3A) of the Valuation Act within the prescribed time for lodging an objection pursuant to s 35(1)(b) of the Valuation Act. The valuations used as the basis of the land tax assessment had not been the subject of a prior objection, and as such, s 35AA of the Valuation Act did not apply.

  3. On 26 September 2024, the Valuer-General allowed the Applicants’ objection in relation to the 2023 valuing year pursuant to s 35B and issued a Notice of Determination to the Applicant as required by s 35C of the Valuation Act. The land value was amended to $38,750,000.

  4. On 25 November 2024, the Applicant lodged an appeal pursuant to s 37 of the Valuation Act in respect of the 2023 valuing year in this Court, within the 60-day period imposed by s 38(1) of the Valuation Act.

  5. The Land Value contended by the Applicant in the appeal for valuing year 1 July 2023 was $8,220,000 in its Class 3 Application and Contentions on Valuation Objection (COVO), and the Land Value contended by the Respondent in the appeal was $38,750,000. The issued land value was $49,700,000 prior to amendment.

Section 34 conciliation conference

  1. On 7 April 2025, a conciliation conference was held under s 34(1) of the LEC Act, with Acting Commissioner Davidson presiding.

  1. The parties reached an agreement to resolve the proceedings in relation to the 2022 Determination and the 2023 Determination.

  2. The agreement reached between the parties to resolve the proceedings complies with s 40(1)(b) of the Valuation Act, in that the parties ask the Court to make decisions in place of the decisions to which the appeal relates, which are decisions that the Land and Environment Court has the jurisdiction and power to make.

Conclusion

  1. For the reasons set out above, I am satisfied that the parties’ decision is one that the Court could have made in the proper exercise of its functions, as required by s 34(3)(a) and (b) of the LEC Act for the “disposal of proceedings in accordance with the parties’ decision”.

  2. As the parties’ decision is a decision that the Court could have made in the proper exercise of its functions, I am required under s 34(3) of the LEC Act to dispose of the proceedings in accordance with the parties’ decision.

  3. The Court notes:

  1. Each party is to bear its own costs of these proceedings.

Orders

Proceedings 2024/383957

  1. The Court orders:

  1. The appeal is upheld.

  2. Pursuant to s 40(1)(b) of the Valuation of Land Act 1916, the Land Value of Part Lot 11 in Deposited Plan 1256895, known as Cambridge Avenue, Glenfield NSW 2167 is determined to be $16,125,000 for the 1 July 2022 valuation year.

Proceedings 2024/437883

  1. The Court orders:

  1. The appeal is upheld.

  2. Pursuant to s 40(1)(b) of the Valuation of Land Act 1916, the Land Value of Part Lot 11 in Deposited Plan 1256895, known as Cambridge Avenue, Glenfield NSW 2167 is determined to be $16,125,000 for the 1 July 2023 valuation year.

..………………………..

M Davidson

Acting Commissioner of the Court

**********

Decision last updated: 14 May 2025

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