About a third of homes went up at least one band under revaluation

Every home in Wales was revalued last year, with a third moving up at least one valuation band.

The Lib Dems said Valuation Office Agency (VOA) figures showed only 28 of 6,618 formal appeals have been dealt with since April.

The Welsh Assembly Government said the VOA's appeals process was on schedule.

All of Wales' 1.3 million homes underwent revaluation by the VOA throughout 2004.

Appeals 'backlog'

Previously, council tax had been calculated using 1991 property values but it has now been set according to a home's value as of 1 April, 2005.

Although about 33% of properties moved up one band or more, 8% also moved down.

Mike German, leader of the Lib Dems in the assembly, claimed the backlog in formal appeals will not be cleared for up to 40 years if they continued to be handled at the same rate.

But an assembly government spokesman said: "The accusation that the appeals process will take 40 years is complete rubbish.

"The VOA have said that they are aiming to clear all appeals received to date by 31 March 2006 and are currently on schedule to meet this objective."