The bill is posted to the address given by the developer. If the owner has moved out from the related address, the owner is required to inform the MBS the latest updated address in order to update in their record.
Although the house is unoccupied or vacant since no one has rented out the property, the owner still needs to pay assessment tax, however, he/she may apply for remission. The owner has to submit application letter and related documents to the Council.
The payment settlement date to observe in order to avoid the penalty is the first half of the year starting 1st Jan up to 28th Feb and for the second half of the year starting 1st July until 31st August every year. An E Notice which cost RM20.00 will be imposed to each owner for every half year and the full payment is required to be settled after 15 days claim notice is issued. If it still unpaid, the detention warrant will be issued in line with Section 148 (4), Act 171.
The tax assessment can be paid twice a year which is on or before 28th February for the first half of the year and on or before 31st August for the second half of the year. If the owner wishes to pay the assessment tax for one year they may do so before 28th February for that particular year.
According to Section 160, Act 171, when a proportional holding in a Council area was sold or transfer ownership, the buyer or recipient must make the transfer within 3 month after the sale or transfer, notice there of must be given to the Council in the Property Owner Name Change Form which can be obtained at the assessment tax check counter at the Council office.
The assessment tax will be sent to the owner latest by the second week in the month of January for the first half of the year and latest by second week in July for the second half of the year. If you do not receive the bill, the owner may collect self-collect at the Council. The owner who did not receive latest bill is required to bring the previous bill or your property account number or property address.
The purpose of this imposed assessment tax is to finance: -
Although you have not receive any services from the council as mentioned above, it has been your duty to pay the tax as allocated under Section 146, Act 171. However, if the tax is not paid therefore it will be regarded as an arrears as stated under Section 147 (2), Act 171 and these arrears can be claimed as stated under Section 148, Act 171.
Any objections are allowed under the Section 142 (1), Act 171 towards unsatisfied owner against the changes of an Annual Value as stated in the Statement Notice of Valuation List Amendment as follows : -