Revenue has said it will contact the 300,000 property owners over the coming weeks who have not filed their Local Property Tax return.
So far, returns have been submitted for 1.7 million properties.
Revenue said for the 300,000 properties overdue, this includes 160,000 properties for which LPT payment arrangements are in place.
"A key part of the return is selecting the LPT valuation band that applies to the market value of the property at 1 November 2021," said Katie Clair, Head of Revenue's LPT Branch.
She said they are writing to property owners who haven't submitted their LPT return to remind them that it is a legal requirement to do so.
"Regardless of whether you have paid in full or have a rollover payment arrangement in place or even where you agree with the Notice of Estimate that Revenue has made for your property, you still need to file an LPT return to confirm the correct valuation band of your property.
"Such property owners now need to make sure that they engage with Revenue and submit their LPT return," she added.
Ms Clair said the easiest way to file your return is online.
"You access the LPT online portal on revenue.ie.
"However, if property owners need assistance in completing their LPT return or have any queries regarding their LPT obligations, they can contact the LPT Helpline at 01 738 36 26," she said.
