The Local Property Tax was introduced in May 2013 and is a self-declaration tax. In other words, using the information supplied to you by the government at that time, it was down to the homeowner to determine the Local Property Tax due on their property. Some homeowners have since found that they have either overvalued or undervalued their property and now require a valuation to pay the correct amount of LPT. Also, some councils have amended the rate in recent years which may also give rise to an LPT valuation. Please have your LPT Property ID number to hand.