Local Property Tax (LPT) is a self-assessed tax and it is a matter for property owners to calculate the amount of LPT due based on their assessment of the market value of their property. Joint owners of a property are jointly and severally liable for the tax on the property. I am informed that the Revenue Commissioners issued one LPT Return for each residential property to the person that the Commissioners designated as the liable person for the property and only one Return should be filed for a property. Joint owners will be required to decide who will file the LPT Return and pay the tax. On the matter of communication between joint owners, owners will have had to put arrangements in place to address issues such as insurance, payment of utility bills and all other matters associated with the property jointly owned. The Revenue Commissioners would expect LPT to be handled in a similar manner.
Once the LPT Return is filed and the tax paid, this will discharge the LPT liability for the property. However, where no Return has been filed and no payment has been made by the relevant deadline, Revenue can pursue collection of the LPT from either owner.