Assessment Tax
Property tax levied on all holdings under the Local Government Act 1976 (Act 171).
General Assessment Tax is levied on all properties based on annual value and annual rate.
Purpose
Development and maintenance of public infrastructure (street lights, bus stops, public facilities, roads, drains)
Cleaning services for residential and commercial areas through garbage collection, grass cutting, and landscaping
Maintenance of hawker centres and public utilities in main commercial areas
Calculation Method
Tax is computed using: Annual Value (based on current rental value) × Annual Rate (set according to property category and location)
Example: Monthly rent RM400 → Annual value RM4,800 → Rate 4% → Tax: RM192/year
