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MBAS’ Assessment and Property Management Department is situated at the MBAS Headquarters, Jalan Kolam Air, 05675, Alor Star, Kedah.

Phone : 604-7332499
Faxs  : 604-7334377
E-Mail : mbas@mbas.gov.my

 

Client Charter

1. Approval for hold ownership transfer will be given withing one week.

2. Assessment tax returns results will be given within 2 weeks.

3. Results for appeals or objections towards assessment taxes will be given within 4 weeks.

 

Department Components
The Assessment and Property Management Department is divided into two internal units to ensure its effectiveness and efficiency in delivering the best services to MBAS customers. These divisions are:

- Assessment Division>

- Property Management Division

 

Functions of the Assessment Division

1. The Assessment division is one of the most important divisions to a Municipal Council. It is the most important aspect in determining a Council’s tax revenues where it plays a crucial role from Assessment Tax and Contributions Rate aspects. These revenues are the Council’s highest revenues.

2. The Assessment division legally functions based on the Local Authority Act 1976 (Act 171) other than policies dissolved by the Council from time to time. Chapter I and XV from Act 171 is the most important chapter and must be followed by the Assessment division. Besides that, Clause 156 of the Federal Constitution must also be considered in the Contributions Rate process.

 

Preparation of evaluation copy

1. The process of preparing an assessment for Assessment Tax under section 127, Act 171 for every proportional hold or Reevaluation must be done every 5 years or within the extended time frame as approved by the State Authority as allocated in Section 137(4), Act 171.

 

Assessment methods

Assessments are drawn out based on pre-determined assessment methods as mentioned in Act 171, as follows:

1. According to the rate of rent collected from the related holds

2. According to the rate of rent collected from similar/comparative holds

3. According to cost or profit for holds such as fuel stations and hotels

4. Based on a maximum of 10% from the open market price for empty lots.

These assessment tax determination methods are comprehensively based on the market rent price for each square foot a year (skp). When determining this annual assessment, the Council is guided by received rent declarations from owners/residents of these holds and the current rent rate can be obtained based on the conditions and positions of the place as well as the types of holds. 
To smoothen out the process of reevaluation, the Council has divided areas and holds as below according to and under section 129, Act 171.