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1. What is Assessment Tax?

Assessment Tax is a tax that is charged on rateable holdings such as residential property, shop lots, factory, hotel, petrol station and vacant lands situated in a District Council area.

2. How could it be paid?

  • Twice (2) a year:
    First half of the year - pay before 28 February
    Second half of the year - pay before 31 August

3. What will happen if the assessment tax is not paid within those periods?

Pursuant to Local Government Act 1976, the following actions can be taken:
Notice (Form E) will be issued and YOU are required to settle the arrears within 15 days of the issuance of this Notice.
Late payment penalty will be charged as follows:
 

Arrears amount

Late Penalty Fee

Not more than RM50.00

RM2.00

More than RM50.00

RM5.00

Demand Notice will be issued if full payment is not made within 15 days of the issuance date of the Demand Notice.
An arrest warrant may be issued pursuant to Section 148 Local Government Act 1976. The following fee will be chargeable for the arrest warrant:

Arrest Warrant Fee = 3% of the amount of arrears for every ½ year

4.How to avoid the penalty fee or arrest warrant / court action?

Pay promptly before 28 February / 31 August every year.

5. What should you do if bills are not received?

You only need to bring the following information, that is, Property Number, Lot Number, Owner's Name and Previous Bill to the Selama District Council Valuation Division.

6. What should you do if you are renting the house / building?

You should present the assessment bills to the owner of the property for payment. If the owner fails to settle the bill, all your assets in the building will be seized. As a protection, you could pay the assessment tax out of your rent to the District Council. Provision of Section 151 (6), Local Government Act protects you as a tenant.