Frequently Asked Questions (FAQ)

Assessment tax is a tax upon provided services and amenities that are used directly and indirectly by property/stake/landowners within the MPAG area.

The imposition of assessment tax is consistent with the provisions of the Local Act 1976 (Act 171) under Section 127 which allows the Council/LA to impose assessment tax or general tax on holdings within the Council’s administrative area.

Yes. Assessment tax is levied on unoccupied or vacant buildings. However, an application for remission for the vacancy period can be performed by submitting supporting evidence such as electricity/water bills in order to be given tax reduction consideration for the vacancy period. This is in line with the provisions under section 1.62 of Act 171.

The percentage rate (%) is determined based on the location of the holding and the return on services provided.

Added valuation is determined according to the list of valuation’s preparation date. It is interpreted in accordance with Section 2, Act 171, 1976. In other words, added valuation is the price at which an owner is willing but not obliged to sell, can reasonably expect to obtain from a buyer who is willing to buy with whom the owner is negotiating, on the sale and purchase of the holding.

Yes. The owner may submit a written objection no later than 10 days before the date of amendment of the list of valuation of the holding.

The decision of the Tax Appeals Committee will be notified to the owner in writing.

Assessment Tax payments are to be paid every:

• First half of the year (1^st January to 31^st March).
• The second half of the year (1^st July to 30^th September. Payment deadline is 30^th September each year).

Assessment Tax Bills are issued twice a year; January 1^st and July 1^st.

If a premise/building is unoccupied, the owner can appeal for remission on the vacancy period by submitting proof of vacancy consisting of electricity/water bill or confirmation from Tenaga Nasional Berhad (TNB) / Syarikat Air Melaka Berhad (SAMB). Consideration will be made for the vacancy period