For 2026 to 2030, Revenue bases Local Property Tax on the property’s value at 1 November 2025. In Cork, identify whether the property is in the City or County council area before checking the applicable local adjustment.
Keep valuation and local adjustment separate
The valuation is not simply the price you happen to pay in a later year. Use Revenue’s valuation guidance for the relevant valuation date and retain the evidence used to select the band. Keep the property’s registration details with that record.
A local adjustment is a separate part of the calculation. Cork City’s adopted 2026 budget records a 12% local adjustment for 2025 and 2026. Do not apply that figure to Cork County or assume it remains unchanged for a later year. Confirm the correct authority and year through official information.
Check the record when buying or changing ownership
Ask the solicitor to address the LPT position in the transaction rather than assuming a previous owner’s payment settles every question. Check whose details are recorded, which liability period is involved and what information is needed before completion.
If the valuation, registration or payment record appears wrong, identify the precise issue and use Revenue’s relevant correction or enquiry route. Keep a copy of the return, valuation support and payment confirmation. An exemption or deferral needs its own eligibility check; it should not be inferred from a low valuation or an empty property.
Cork City or Cork County is a necessary first question
- Authority
- Identify the local authority from the property record rather than using Cork as a single rate label.
- Year
- Match any local adjustment and valuation basis to the liability year.
- Completion
- Ask the solicitor which property-tax records need clarification for the proposed transfer.
Your next step
Keep annual LPT separate from purchase stamp duty