Objection to an individually assessed official land price

Procedure

Procedure

1. 01

   1. Submit an opinion during the pre-announcement review period — Before announcing individual land prices, the city, county or district prepares a review register and posts the review period and opinion submission period on its notice board or website for at least 20 days (Enforcement Decree Article 19). If you submit an individual land price opinion on Form 7 of the Enforcement Rule of the Act on the Public Announcement of Real Estate Values during this period, the authority reviews it and notifies the result within 30 days after the opinion submission period ends.

2. 02

   2. Check the announced price and the land characteristics survey — Individual land prices are calculated from the announced price of a standard lot with similar use value using the land price comparison table (Act Article 10(4)), so check whether the comparison standard lot is appropriate and whether the land characteristics survey is accurate. Compare the land category, zoning, actual use, road frontage, shape and terrain against the land use plan confirmation, cadastral map and site photos, and see whether the price is balanced with nearby lots.

3. 03

   3. Prepare and submit the objection — On the individual land price objection form (Form 8), state the location and lot number, land category, actual use, the announced price and your proposed price (won per square meter) and the grounds, and attach evidence supporting the grounds. Submit it in writing to the mayor, county head or district head where the land is located within 30 days of the announcement; it can also be filed through Government24, and there is no fee.

4. 04

   4. Verification, deliberation and notice of result — If necessary, the authority asks an appraisal firm to verify the price and refers it to the city/county/district real estate price announcement committee, then notifies the result in writing within 30 days after the objection period ends. If the objection is found justified, the individual land price is adjusted and announced again (Act Article 11(2)).

5. 05

   5. File an administrative appeal if you disagree with the result — You may file an administrative appeal within 90 days of receiving the objection result (Framework Act on Public Administration Article 36(4)), and you may also file an appeal regardless of the objection (Article 36(3)). Because the decision is made by a mayor, county head or district head, the provincial administrative appeals commission reviews it, and the petition is prepared on Form 30 of the Enforcement Rule of the Administrative Appeals Act.

Filing route

Filing route

Deadlines & processing notes

Deadlines & processing notes

Fees & official charges

Fees & official charges

Included in the basic fee — Initial document review, required-document guidance, basic form preparation, one filing support and responses to up to two supplement requests.

Conditional success fee — For this service, any conditional success fee may be separately agreed within the lawful service scope and stated in a written engagement agreement. No outcome is guaranteed.

Displayed amounts are starting estimates, not statutory or standard rates. The final fee is confirmed after consultation and document review in the engagement agreement. Government fees and actual expenses may change.

Basic documents

Basic documents

The 30-day objection period is counted from the date of determination and announcement, so check the price of your land on the city, county or district website or the real estate price lookup service right after the late-May announcement each year. Under Article 4 of the Local Tax Act, the individual land price becomes the standard value for property tax on land and other taxes, so check the newly announced price every year and file an objection within the deadline for the year's announcement you wish to dispute.