Assessment tax is a tax levied on all proportional holdings such as residential houses, shops, factories, hotels, gas stations, and vacant land found in the MBMB administrative area.
- It is done through a valuation process based on Value Added and the gazetted
percentage rate.
Assessed Tax (One Year)
Value X Rate %
Originally, a housing scheme with the same type of house, for example:
A onestory terrace or a semi-detached house, is taxed at the same rate according tothe type. The basis for calculating the Assessment Tax is based on the area of the building and the land area of a land lot. The tax charged becomes different when the homeowners do additional work. Indirectly, it will cause the area of the
taxable building area to increase.
The Assessment Tax Bill is issued in the first week of January for the first half of the year and the first week of July for the second half of the year. The tax payment period for the first half of the year is until 28 February and the payment period for the second half of the year is until 31 August. If the payment is made after the relevant date, a service charge of 10% of the current tax will be charged.
Transfer of Ownership Name based on love or inheritance must fill in Form J and for purchases require Form J and include a copy of the recipient's identification card/ Copy of company registration, a copy of the latest tax assessment bill that has been cleared, a copy of the title/sale and purchase agreement/affidavit (original) and charged a processing fee of RM30. All copies need to be certified by a Lawyer, Session, Village Head, People's Representative or Group A Government Official
Can be made by phone, letter, email or attending the ceremony to fill out the form. Service is free of charge.
For empty premises, a partial refund of the Assessment Tax can be given under Sec. 162, Act 171, on the conditions that:
A written report on the vacancy of the premises must be submitted to the council every year, which is within 7 days from the date it became vacant in the year in question. A partial refund of the assessment tax will be given after the completed PEN.10 form is submitted to the council within the specified time period. Assessment tax must be paid in advance within the time period set for each term.
Tax amendment will be made against the addition or reduction of the area of the premises made by the owner and a new tax will be imposed.
Assessment Tax can be reduced if the building is demolished or destroyed due to fire, storm or other reasons provided the applicant to submits a reduction application for the building.
The Land Tax imposed on each land according to the National Land Code 1965 is based on the ownership rights disposed of by the State Government in accordance with the provisions of the National Land Code 1965; While the Assessment Tax imposed by the Local Authority is in accordance with the provisions under the Local Government Act 1976 based on the direct and indirect services provided by the Council
The New Valuation List Notice is a notification to the owners of the proposed Added Value determined on their holdings. In other words, it is an information about the amount of Assessment Tax that will be charged.
The owner can object to the Added Value in writing to the Council. Every owner who makes an objection will be given the opportunity to attend the Objection Hearing Session to present reasons for their objection in accordance with the provisions of Sec. 142, Act 171
