MENU

Questions/Explanation

1. What is Assessment Tax?
Assessment Tax is tax imposed on holdings located in Baling District Council such as residential houses, business properties (shops, complexes and etc.), industrial properties (factories, ports and etc.) and land (vacant without buildings, agriculture, land given approval for planning)

2. Why is assessment tax imposed on lands by the Baling District Council when it is already taxed by the Land Office?
Land tax imposed on each piece of land in accordance with the National Land Code 1966 is based on ownership that is written off by the State Government in accordance with the allocation of the National Land Code 1966; while Assessment Tax is imposed by MDB in accordance with the allocation under the Local Government Act 1976

3. Is it possible to be exempted from paying Assessment Tax?
Assessment tax is exempted if the building concerned was demolished or destroyed by fire, storm or by other causes.

4. Is concession given if a house is inhabited by its owner?
No. There is no allocation under the Local Government Act 1976 that allows MDB to give concessions on assessment tax for houses inhabited by owners.

5. Is assessment tax imposed on uninhabited or vacant buildings?
Yes, assessment tax is imposed even though the building or house is vacant. However, if the building is vacant and is for rent, owners may apply for the assessment tax to be refunded. This process is called assessment tax rebate.