Valuation Of Assessments

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The Valuation Of Rateable Properties For Purposes Of Levying Assessment Rates Is Done In
Accordance With The Provisions Of The Local Government Act 1976
       
Types of Rateable Properties
     
 
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Types of rateable properties are :
   
a.
Residential houses
   
b.
Commercial properties (shophouses, stores, hotels, etc)
   
c.
Industrial properties (factories)
   
d.
Land
       
How is the Assessment Rate Payable Calculated?
       
 
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The assessment rate payable for rateable properties is calculated with the following formula :
   
Assessment rate = Annual Value x Rate
       
 
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How is the Assessment "Rate %" determined?
   
Generally, the Rate % is determined according to the annual budgetary needs of the Municipal Council to finance the costs incurred in administrative and management matters, provision of services and also costs for development.
       
 
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How is the "Annual Value" determined?
   
Annual Value = Gross Estimated Monthly Rent x 12 months
The gross estimated monthly rent for a rateable property is determined based on the rents paid for similar type of properties in the same neighbourhood. Every rateable property has a "rental value" irrespective whether it is owner occupied or vacant.
       
The Purpose of the Notice of Assessment
       
 
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In accordance with Section 141(3) of the Local Government Act, 1976, the purpose of a notice of assessment is to inform the owners the Annual Values of their rateable properties and the assessment payable.
       
Objection Against the Rating Notice
       
 
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A person aggrieved by the Annual Value proposition in the Rating Notice, may lodge a written objection to MPSP or through the MPSP Official Website not later than the date specified in the Rating Notice.
       
Assessment Appeals Meeting
       
 
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All owners who have made objections in writing will be given an opportunity to attend the Assessment Appeals Meeting to give their grounds of appeal to the Assessment Appeal Committee. If any of the owners are unable to attend the meeting on the stipulated day, he can appoint someone to attend on his behalf on condition that the appointment be made in writing.
       
Results of the Assessment Appeals Meeting
       
 
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The decision of the appeal against the Annual Value will be made known to the owner by way of a letter.
       
Further Appeal After the Decision is Received
       
 
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Any property owner who is dissatisfied with the decision of the Assessment Appeals Committee can make an appeal to the High Court on condition he must pay the assessment rate first before making such an appeal. (This is provided under the Section 145, Local Government Act, 1976).
       
Payment of the Assessment
       
 
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Owners are advised to pay the assessment rates as soon as the assessment rate bills have been received.
       
Contact Officers
       
 
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Puan Nur Shakila Binti Shamsudin
Senior Assistant Director (Valuation & Property Management)
Tel: 04-5497492
E-mail: This email address is being protected from spambots. You need JavaScript enabled to view it.
       
 
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Encik Ahmed Rafi’e Bin Jamaluddeen
Senior Assistant Valuation Officer
Tel: 04-5497494
E-mail: This email address is being protected from spambots. You need JavaScript enabled to view it.