Kerry County Council has published a draft map of lands liable for the residential zoned land tax.
The previous government introduced the tax to encourage landowners to develop serviced, zoned land and regenerate idle urban land to increase the housing supply.
The council identified the land it believed to be subject to the tax before drafting the map, while the Revenue Commissioners will collect the tax.
Land is subject to the tax if it is zoned for residential use, has access to essential infrastructure, and is free from development barriers like contamination.
The tax is 3% of the market value of the land, as self-assessed by the landowner.
Commercial and public infrastructure land is exempt, as are residential properties subject to the local property tax.
Landowners can challenge or request changes to the 2026 Draft Map from Kerry County Council until 1st April this year.
Non-owners may also submit comments, challenges, or support for land inclusion online or in writing.
Landowners can appeal the local authority's decision to An Bord Pleanála by 1st August.
The tax is due by the 23rd May.
