SOURCE OF REVENUE DIVISION , TREASURY DEPARTMENT
DO YOU KNOW?
If you are only a house/building tenant, what should you do?
You are required to submit bills to the owner for immediate payment. If the owners fails to pay the bills, your mobile assets in the buildings will be detained, therefore you can protect them by paying rents to MPK.Ps. until the arrears are settled”. Provision of Section 152 (6), Local Government Act protects you as renters.
What should you do when you plan to buy a vacant house / land?
Check beforehand at MPK.Ps. on the names registered and the arrears of the houses / lands to prevent you from regretting later. Section 146, Local Government Act 1976, stresses that all rates (arrears) are the responsibility of the current owner. You are advised to check the matter beforehand with lawyers or management agents who manage the property transactions to ensure that the arrears have been cleared by the previous owner.
If there is transfer of ownership such as buying / selling / inheriting houses, property, vacant lots, what should be done ?
Please report to MPK.Ps. by filling in the transfer of ownership notice ( Form I ) of property along with other related documents such as copies of the grant, identification card, latest tax bills which have been paid, within 3 months after the transfer of ownership. Failure to do so, MPK.Ps. can take action in accordance with Section 160 (6) of the Local Government Act, whereby you may be fined up to RM2,000.00 or imprisonment not more than 6 months or both.
If your houses / buildings are vacant without being occupied, can you get exemption / reduction from the assessment rate?
Your assessment rate may be reduced provided you give written notice to MPK.Ps. regarding the vacancy and fulfil the requirements stated under Section 162, Local Government Act 1976. You may also inform MPK.Ps. if the buildings / houses have been demolished, damaged or moved to other sites.
How to pay the Assessment Tax if you are not able to pay all at once ?
MPK.Ps. will consider so that the payments be made in monthly instalments.
WHAT IS ASSESSMENT TAX ?
Assessment tax is the tax imposed onto rateable property holdings located in the area of Kangar Municipal Council ( MPK.Ps. ) :
• Residential Houses
• Factory Property
• Commercial Property ( Shops,Hotels,Complexes And Others)
• Agricultural Land
• Vacant Land
Calculation Formula = Annual Value x Rate