name all 4 type of property can be exempted from rate?
Your shoplot in Klang left vacant for few years. Can you ask for the rate to be waived? in what condition the property allow for refund of rate?
what are the 5 requirement property owner need to fulfilled in order to entitle for the rate refund?
You are the property owner and you are not happy with that your rate for cukai pintu and cukai tanah. Can you make appeal? If yes, what are the 5 condition you can appeal?
what is valuation list?
Section 137 (1) LGA
- Valuation List to be prepared by the valuation officer appointed by the local authority
- Valuation List determines the annual value of the holding
- Valuation List shall contain the information
a. the name of the street or locality in which such holding is situated
b. the designation of the holding either by name or number sufficient to identify it
c. the names of the owner and occupier, if known
d. the annual value or improved value of the holding.
Section 137 (2) LGA
- Valuation List together with the amendments made under Section 144 of the LGA shall remain in force until it is superseded by a new Valuation List.
Section 137 (3) LGA
- Valuation List need to be updated once every 5 years or within such extended period as the State Authority may determine.
Section 141(1) LGA
- Notice of a new Valuation List and the
place where such list may be inspected must be given to the public by way of advertisement in two local
newspapers (one of which is to be in the National Language) and the
Gazette.
Section 141(2) LGA
- Any person claiming to be the owner or
occupier of the holding or the agent of such person is permitted to inspect and make extracts of the Valuation
List without charge.
Section 141(3) LGA
- Where the valuation has increased, the
local authority is required to give
notice of when the local authority will proceed to revise the Valuation
List in the following manner:
a. advertisement in two local newspapers
(one of which is to be the National Language)
b. the Gazette
c. notice to owner or occupier of the holding.
- The date of revision of the new
Valuation List shall not be less than 42 days from the date of the
notification in the Gazette.
Example : the notices of the
proposed rate increase in Kuala Lumpur were given on 18 November 2013
and the revised rates are expected to come into force on the 1 January
2014, thereby fulfilling this requirement.
Section 142(1) LGA,
- A person may object in writing to the
local authority at any time, not being less than 14 days before the
revision of the Valuation List takes effect, if he is aggrieved on any
of the grounds set out namely that
- any holding for which he is rateable is valued beyond its rateable value;
- any holding valued is not rateable;
- any person who, or any holding which, ought to be included, has been omitted from the Valuation List;
- any holding is valued below its rateable value; or
- any holding which has been jointly or separately valued ought to be valued otherwise,
Section 142(2) LGA
- requires all objections
to be enquired into and the persons making them to be given an
opportunity to be heard in person or by an authorised agent at the inquiry.
Example : Pursuant to the notices given to the
owners in Kuala Lumpur, DBKL invited objections to be made on or before
17 December 2013 which is not less than 14 days before the date on which
the revised Valuation List is to take effect.
Section 143(1) LGA
- provides that
the local authority, with the approval of the State Authority, is to
confirm the Valuation List (with or without revision) on or before 31
December of the year preceding the year in which the Valuation List is
to come into force and the list so confirmed is deemed to be the
Valuation List until it is superseded by another Valuation List.
It has been reported in The Star on 29
November 2013 that the Federal Territories Minister has announced that
the revised property valuation notices will remain unchanged, thereby
indicating that the DBKL will proceed to confirm the new Valuation List
without revision. Thus, from 1 January 2014, owners will receive their
assessment bills which reflect the new rates. However, it has also been
announced that owners may wait until March 2014 to pay the new
assessment rates, pending the outcome of DBKL’s consultations with the
stakeholders on the increase.
Section 143(3) LGA
is important
in two respects. First, it provides that the local authority is not
required to hear and determine all objections to the Valuation List
before confirming it. Secondly, it provides that the new valuation in
respect of which an objection has been received will not come into
force, and in lieu thereof the old rate will apply until the objection
has been heard and determined. Hence, for owners who have objected and
whose objections are not heard by 31 December 2013, the old rates will
be continued to be payable.
Section 144(1) LGA
The Valuation List may be amended pursuant to where by reason of -
- a mistake, oversight or fraud, the name of any person or the particulars of any rateable holding which ought to have been inserted in or omitted from the Valuation List, has been omitted from or inserted in the Valuation List, as the case may be, or any rateable holding has been insufficiently or excessively valued or for any other reason whatsoever any rateable holding has not been included in the Valuation List;
- any building erected, modified, altered, demolished or rebuilt or other improvements made upon a rateable holding, the value thereof has been increased;
- any building, or part of a building, being demolished or any other works being carried out on the rateable holding, the value thereof has been decreased;
- any rateable holding which has been included in a joint valuation and which in the opinion of the valuation officer ought to have been valued separately or otherwise;
- the issue of any new titles in respect of any holdings; or
- any change to the rateable holding effected by any law relating to planning as a result of which the value of the holding has been increased or decreased.
Section 144(2) LGA
- The valuation officer may in any of the
aforesaid circumstances amend the Valuation List and rates shall be
payable in respect of the holding in question in accordance with the
Valuation List so amended.
- notice to
be given to all persons interested in the amendments of a time, not
less than 30 days from the date of service of such notice, at which the
amendment is to be made.
- A person who is aggrieved on any of the grounds
specified in Section 142 by any proposed amendment to the Valuation
List under Section 144(1) may object by giving notice in writing to the
local authority not less than 10 days before the time specified in the
notice.
- Such person must also be given an opportunity to be heard in
person or by an authorised agent.
- Any amendment made in the Valuation List under Section 144 of the LGA is required to be confirmed by the local authority.http://www.skrine.com/an-assessment-of-the-proposed-rate-increase
