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Assessment Tax

BASIC INFORMATION ON MDR GENERAL ASSESSMENT TAX
 

ESTIMATION OF TAX RATES

 

Assessment Rates imposed by the Rembau District Council according to Local Government Act 1976.
 

TYPES OF PROPERTIES WHERE TAXES ARE IMPOSED

 

Assessment Rates are imposed for holding of the following:
  • Dwelling houses
  • Business properties (shops, factories, hotel and others)
  • Industrial properties (factories, ports and others)
  • Vacant land (housing, agriculture, commercial and industries)

DETERMINATION OF TAX RATES

 

Assessment Rates for rated properties are determined based on the following formula:

Assessment Rate = Annual Value x % Rate
 
    Determination of "% Rate "

  • Generally, the % rate is determined according to the needs of the Council’s Budget Estimates, or annual costs borne by the council in the form of administrative cost, service cost, and development cost and approved by the annual Government Meeting Council (MMK).

    • Determination of "Annual Value"

  • Annual value = Estimated Monthly Gross Rent x 12 months The determination of estimated gross rent for houses based on typical nearby houses. Every house has "rental value" disregard whether the house is self-occupied, rented or left vacant due to failure to get tenants.
 
PURPOSE OF RATES NOTICE
  • According to Section 141(2), a rate notice is a notice to inform owners of properties on the proposed determined annual value of their properties. Apart from that, its purpose is to inform property owners or occupants of the assessment rates that will be imposed.
 
OBJECTIONS TO NOTICE RATE
  • Written objections can be made on any dissatisfaction of the annual proposed value of the notice rate. Letters should be addressed to the Rembau District Council.
 
ASSESSMENT APPEAL MEETING
  • Objecting Property Owners are given the opportunity to meet with the Assessment Appeal Committee in the Assessment Appeal Meeting to present their reasons for objection. If an owner could not attend the meeting, he/she can send a representative to represent him/her with the condition that an `Empowerment Letter’ signed by the owner is presented.
 
ANNOUNCEMENT OF DECISION ON OBJECTION
  • The decision on the objection of Annual Value will be announced to every rated property owner by letter.
 
RE-APPEAL OF DECISION
  • If the owner is still dissatisfied with the decisions made by the Assessment Appeal Committee, the owner can appeal to the High Court with an initial proposal. However, the owner will have to firstly settle the assessment rates amount as determined by the Rembau District council. (This condition is allocated for under the Local Government Act 1976)
 
SETTLEMENT OF ASSESSMENT RATE
  • Owners are requested to pay their assessment rates immediately upon acceptance of the bill from the Assessment and Property Management Division every term.
 
PENGGAL TAKSIRAN
  • ASSESSMENT TERM is the duration for the production and payment of assessment bills as allocated by the Local Government Act 1976 that is :
  • Payment terms for assessment rate bills are as follows:
 
 Term  Payment Duration
 First  1st January to 28th February
 Second  1st July to 31st August