I haven’t made a tax return for the Local Property Tax for the last few years but I’ve
been told that I have to make a return in November. Why is this?
The amount of the Local Property Tax (LPT) depends on the value of your property on the valuation date. The last valuation date was 1 November 2021 and the value of your property on that date was used to calculate your LPT for the years 2022 to 2025.
The next valuation date is 1 November 2025. The updated value on that date will be used to calculate LPT for the next 5 years, 2026 to 2030. You will need to assess the value of your property on 1 November 2025 and make a Local Property Tax return submitting the updated value by 7 November 2025.
The rate of LPT you pay depends on which range, or valuation band, your property value is in. The valuation bands have been increased for the next valuation date so an increase in the value of your property since 2021 may not result in an increase in the amount of LPT you pay.
You assess the value of your house yourself. To help you with this, Revenue provides an interactive tool. You can also use information sources about local property values such as:
The Residential Property Price Register
Newspapers
Local estate agents
Property websites
If you prefer, you can have a professional valuation done. Whichever method you choose, you should keep a copy of all information sources you use as Revenue may ask to see this later.
To make your LPT return, you can use your existing login details for myAccount or Revenue Online Service (ROS). Alternatively, you can log in directly to the LPT online service using your Property ID and PIN. You choose how to pay LPT when you make your LPT return.
You can pay your Local Property Tax (LPT) in a single payment, or you can pay in equal instalments over the course of 2026. You can change to a different payment method at any time during the year by sending a request to Revenue.
You can find out more about the Local Property Tax on https://bit.ly/LocalPropertyTaxLPT or call us on 0818 07 4000 (Monday to Friday, 9am to 8pm).
Know Your Rights has been compiled by South Connacht Citizens Information Service CLG, which provides a free and confidential service to the public.
Tel: 0818 07 6330 Address: Boyle CIC, Elphin Street, Boyle, Co. Roscommon Information is also available online at citizensinformation.ie and from the Citizens Information Phone Service, 0818 07 4000.
