1. Can the landlords file a complaint against this Annual Value?
    PLandlords can file a complaint against the Annual Value by sending in letters to the Council. Every landlord who filed a complaint will be given a chance to attend the Tax Appeal Committee Meeting to provide reasons for this complaint.

  2. What is meant by Rate Notice?
    Rate Notice is an announcement notice to landlords about the annual value suggestions determined on their holdings. In other words, it is a notification on the total amount of evaluation tax imposed.

  3. How is the Annual Value determined for houses resided by their own landlords and not for rent?
    Houses resided by their landlords, houses that can be rented but left empty and houses for rent, all have “Rent Value”. Therefore, to determine Annual Value for a house, the house will be assumed “vacant and for rent” and monthly rent estimation will be based on the rental payment for houses alike nearby.

  4. How is the Annual Value determined?
    Value is the annual gross rent value assessment, in this formula: Annual Value = Monthly Gross Rent Estimation X 12 months.

  5. How is the rate (%) determined?
    The rate (%) is determined based on the Council Budget Estimation requirements, or costs financed by the Council.

  6. How is the evaluation tax determined?
    Evaluation tax is determined based on this formula: Evaluation Tax = Annual Value X Rate (%).

  7. Will evaluation tax be imposed on vacant or empty buildings?
    Yes, evaluation tax will still be imposed even though a building or a house is vacant. However, if the building is empty and for rent, then the landlords can apply for the evaluation tax payment be returned. This process is called profit return.

  8. Is concession given if a house is resided by its own landlord?
    No. No provision under Local Government Act 1976 enables MBAS to give concession on evaluation tax payment for houses resided by their own landlords.

  9. Can evaluation tax be exempted?
    Evaluation tax can be exempted if the building is collapsed or destroyed with reasons such as fire, storm, and many more.

  10. What is evaluation tax?

    Evaluation tax is tax imposed on holdings situated inside Alor Star Municipal Council (MBAS) area such as houses, business property (shop, complex, hotel etc), industrial property (factory, port, etc) and land (vacant without buildings, agriculture, permitted land for arrangement).

Last Update: Thursday, 15 April 2021 - 3:20pm