1. What does Assessment Tax mean?

    Assessment Tax or Property tax is a tax that must be paid without exemptions by all property owners in the area gazetted by the Local Authority, and it has to be paid in two instalments every year..

  2. How is Property Assessment Carried Out?

    Building inspection and measurement is done by officers from the Property Evaluation and Management Department. The officers require cooperation from the building owner(s) or occupants to permit them to enter the building and provide essential information to the officers or fill up the forms if necessary.

    The officers shall wear nametags and carry authority cards. For the purpose of verification, the owner may request to inspect the officers' authority card.

    A notice shall be given to the property owner before the tax assessment is enforced.

  3. Not satisfied with the Assessment Tax? What are your rights?

    You may submit an objection letter provided that it must follow the date stated in the notice.

    The Council will consider your objection and make a decision. However, during this process, you are still required to pay the assessment tax imposed.

  4. What actions will the Council take in the event that the premise / building owner(s) fail to pay their assessment tax?

    Failure to pay the assessment tax will result in:

    • Notice Issuance (Notice E)
    • Premise Seizure
    • Movable property will be confiscated and seized
    • Attachment order by the court
  5. How to apply for special business licence?

    Customers who would like to apply for special business license should:

    • Purchase the COMPOSITE FORM FOR THE PREMISE AND ADVERTISEMENT LICENCE FOR BUSINESS at RM1.00 and processing fee of RM15.00 for the form.
    • Customers are to fill-up and return the form to the Council with the following documents:
      1. Memorandum and Articles of Association. Form 24 (Return of Allotment of Share) and Form 49 (Return Giving Particulars in Register of Directors, Managers and Secretaries and Changes of Particulars) in accordance with the Registration of Company Act 1965.
      2. Form A (Company Registration) or Form B (Registration of Changes in Business) and Form D (Company Registration Certificate) according to Business Registration Ordinance 1956.
      3. The said premise location plan
      4. The said premise floor plan.
      5. Letter of Agreement or tenancy agreement (if building is leased)
      6. Temporary Certificate of Fitness of Occupation (CF) / (TCF)
      7. 2 photos of the applicant (individual applicant only)
      8. Certificate / Medical Certificate including TY2 injection to food operators..
  6. What businesses are allowed at night markets?

    Permitted business at night markets are food and drinks, groceries, flower plants, crops, clothes and so on. Approved business hours is from 3.00 pm – 8.00 pm.

  7. Business premises should have signage; does it need to be licensed?

    The signage should be licensed according to the by law (Advertisement), where the fee rate depends on the size of the advertisement.