What is assessment tax?
Assessment tax is a tax that is charged on a rateable property holding which is situated Kuala Kangsar Municipal Council (KKMC) area.

1. Residential building
2. Industrial Building
3. Commercial buildings (shops, hotels, complex and others)
4. Agriculture land
5. Vancant land

 

Calculation formula = Annual value x Rate

PURPOSE OF CHARGING TAX
To finance operational costs, services and development administration that is run by KKMC to provide facility and comfort for the residents in the area under KKMC. This is in accordance with the objectives of KKMC, that is:

1. To plan, develop, maintain and administer the area
2. To be the agent of change and the socio-economy development in the local area through an efficient and effective service.

PAYMENT
Assessments bills are issued twice a year:
January – for the first term (Jan – Jun), payment must be made before 28 Feb
July – for the second term (Jul – Dec) payment must be made before 31 Aug

 

DO YOU KNOW?

What should you do if you are renting a house / building?

You can present the bills to the owner of the property for payment. If the owner fails to settle the bill, all your moveable assets in the building will be seized. As a protection, you could pay the rent to MPPK until the arrears are settled. Provision of Section 151 (6), Local Government Act protects you as a tenant.

 

What should you do if you want to buy a house / empty lot?
Check with KKMC for the registered owner and any arrears for the house / land to avoid regret later.
Section 146, Local Government Act 1976, emphasises that it is the responsibility of the current owner to settle all rates (arrears). You are advised to check this out with a lawyer or the property agent to ensure that all arrears are paid by the previous owner.

 

What need to be done in transfer of ownership:  buying / selling / inheriting house, property, empty lot?
Please inform KKMC by submitting the completed transfer of property ownership notice form together with the supporting documents (grant copy, identity card, and latest settled tax bill) within 3 months of ownership transfer. Failing to do so, KKMC can take action according to Section 160 (6) Local Government Act, that is, you can be fined up to RM2000 or jailed not more than 6 months, or both.

Can you apply for rate assessment exemption or reduction, if house / building are not occupied?
Your assessment rate could be reduced as long as you give a written notice to KKMC to inform about it, and satisfy the conditions as stated under Section 162 Local Government Act 1976. You must also inform KKMC if the building / house is demolished, destroyed or moved to another site.

 

How could you pay the Assessment Tax if you cannot pay in one lump sum?
KKMC will evaluate the payment to be made on monthly instalment basis. You are advised to go to the Valuation Department, KKMC to discuss the matter. If it is approved, an agreed schedule to pay the assessment tax on an instalment basis will be made between you and KKMC.

 

What should you do if you want to buy a house / empty lot?

Check with KKMC for the registered owner and any arrears for the house / land to avoid regret later.
Section 146, Local Government Act 1976, emphasises that it is the responsibility of the current owner to settle all rates (arrears). You are advised to check this out with a lawyer or the property agent to ensure that all arrears are paid by the previous owner.

Full payment must be settled within 15 days from the date of demand notice is issued. Otherwise, arrest warrant will be issued according to the rate determined by KKMC.

Arrears amount Section 148 (4)	Retention Cost
Less than RM 50.00	RM 5.00
RM 50 - RM 100	RM 10.00
More than RM 100	RM 10.00 for additional RM 10.00 or part thereof

 

The arrest warrant issued will allow KKMC to seize the items in the building from continuing its operations or to auction the building / land through the High Court Registrar according to Section 151 Local Government Act 1976.
KKMC could also take action under section 156 Local Government Act 1976 whereby KKMC could apply for the arrears as debt in a court which has the power to do so.
                              

How to avoid fines or court action?

Pay promptly before 28 Feb for the first half of the year and 31 Aug for the second half of the year every year.

 

What must you do if you do not receive the bills?
Visit KKMC’s office, Valuation Department to collect the bills. Please bring the following:

• Lot number / House number
• Account number / Old bill