Valuation and Property Services Unit

  1. What is meant by assessment rate?
    Assessment rate is the tax imposed within Council area such as houses, business properties (shops, complexes, petrol stations and others and industrial properties (factories, ports and others).
  2. Are the tax can be exempted?
    Assessment rate can be exempted if the buildings are demolished or destroyed due to fire, storm or any valid reasons with a condition that the applicants should apply the release form.
  3. Why are the assessment rate is imposed on land by Council in addition to the rate imposed by Land Office?
    The use of National Land Code 1965 is based on the written off title by State Government according to allocation in the National Land Code 1965, while Assessment Rate by Council is under allocations of Local Government Act 1976.
  4. Are there any concession given to the owner if he stays his own house?
    No. There is no allocation under Local Government Act 1976 which allows the Council to give concession on the assessment rate for their own house.
  5. Are the tax imposed to empty or unoccupied buildings?
    Yes, The assessment rate still applicable on an empty building or houses. However, if the building are empty and for rental, they can apply to return their payment. This process is called Revenue Return.
  6. How to determine assessment rate ?
    Assessment rate is based on a formula :
    Assessment Rate = X Annual Rate (%)
  7. How to determine the rate (%) ?
    Rate (%) is based on the Council Budget Estimation, or other cost incurred.
  8. How to determine Annual Rate?
    Annual Rate is based on the gross estimation value, in a formula : Annual Rate = Monthly Gross Rental Estimation X 12 months.
  9. What is meant by Proportion Notice?
    Proportion Notice is notice to inform to owners in regards to annual rate suggestion which will be determined upon their rights. In other words, it is a form of informing the total of assessment rate.
  10. Are the owner allowed to make objection on the Annual Rate?
    Owners can make their objection by sending a formal letter to Council. Each owners will be given a chance to submit themselves at the Assessment Rate Appeal Committee Meeting to give valid reasons for their objections.