with Government officials.

Since the controversial new legislation was introduced, the Land Valuation Department has received 203 objections.

From October 4, land valuation officers will be meeting with householders at their homes to discuss their concerns over the new rate.

And those who are still unhappy with the valuation of their property and subsequent land tax bill can appeal to a tribunal -- but only on a point of law.

The new annual rental values were increased after a ten-year gap, despite opposition in the House of Assembly.

The legislation decreased ARVs for 75 percent of homes, but hit luxury homes and businesses harder -- some seeing their bills triple or quadruple.

Since it was the first revaluation of Island properties in a decade, many owners expected increases in their ARV, but others were unprepared for the hikes.

And although the Government applied a discount to ARVs of $28,000 and higher, there was no relief for commercial properties whose increased ARVs were levied a flat rate of six percent.

Land Valuation officer Chris Farrow said the 203 objections represented less than one percent of the total units on the valuation list.

The challenges have been registered with the Land Valuation Appeal Tribunal.

The on-site meetings will include an internal and external inspection of the property, and verification that records taken previously during surveys are correct.

Officers will also hear the residents' grounds for objection and reasons they believe the valuation is incorrect.

After the site meeting, valuation staff will reconsider the appraisal. The valuation may be decreased, increased or remain unchanged.

Those that are still unhappy with the decision can then proceed to the tribunal where they can present their case.

The findings of the tribunal, chaired by Elizabeth Jones of Mello, Hollis, Jones and Martin, can only be appealed on points of law.

The Land Tax Amendment Act 1999 was passed before the end of the summer session of Parliament.