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Rate of MDB taxes following local government act of 1976

Type of taxed property

• House
• trade items (hotels, factories)
• industrial items (harbor, factories)
• land

Determination of rate tax

rate taxes for properties is determined by this formula:
rate = annual value X rate %

generally rate % is determined by the estimate of the council’s finance officer, or annual cost undertaken by the council in the form of administration, services or building costs
• determination of annual rate:
annual rate = estimation of rough mohtly rent x 12 months
Estimation of rough rent for houses is determined by nearby houses. Every house has a rental rate with or without occupants

Disagreement with rate notice

complaints regarding rate taxes will be entertained through MDB’s administration provided a letter is sent

Tax appeal meeting

PThe complainant is given a chance to appear before the tax appeal committee to present their side of the story. If unable to appear, a representative is accepted, provided a power of attorney letter is shown to the committee.

Results of disagreement

Results will be sent through mail

Second appeals

A second appeal is to be done through the session courts. However, the tax needs to be paid beforehand (this is outlined in government act of 1976)

Payment of rate taxes

The owners are requested to immediately pay the tax as soon as notice is received

Officer to contact:

Encik Rozali B. Mustapa
Penolong Pegawai Penilaian
Tel: 04-4701800