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ASSESSMENT TAX

  1. What is assessment tax?
    Assessment tax or quit rent is tax imposed on buildings/lands located in Nilai Municipal Council's area as follow:-

    • Residential buildings (apartments, flats, terraced houses, bungalows and etc.)
    • Industrial buildings (factories and warehouses)
    • Trade/business buildings (shops, offices, supermarkets, hotels, petrol stations and etc.)
    • Agricultural land and vacant land

     

  2. How is assessment tax imposed? How is assessment tax spent?
    It is carried out through the process of valuation based in the gazetted annual value and percentage rate. "Annual Value" is defined as a rough estimation of reasonable yearly rental that is expected to be obtained from year to year from the holding if it is rented out. Assessment Tax is collected to defray the cost of:-

    • Construction and maintenance of public facilities such as community halls, public toilets, bus stops, children's playgrounds, recreational areas, markets and etc.
    • Construction and maintenance of playgrounds and public facilities.
    • Care and maintenance of playgrounds and public facilities.
    • Care and maintenance of infrastructure such as streets, drains and etc.
    • Developing Nilai Municipal Council's area
    • Providing and maintaining of street lights Removal, collection and disposal of solid waste. These are all for the comfort of the people in MPN's area./li>

     

  3. How can payment be made?
    Payment can be made by through several channels:-

    • MPN's financial counter
    • MPN's drive thru counter
    • External counter at the Upper Level, Taman Seremban Jaya Public Market
    • All post offices in Seremban District
    • All Bank Islam Malaysia Counters
    • RHB Bank Online Service (Account holders only)
    • Bank Islam Online Service (Account holders only)
    • MBF Call and Pay

     

  4. When are the bills sent out?
    Assessment tax bills area sent to owners the latest by the second week of January for the first half of the year and by the second week of July for the second half of the year. If owners did not receive the bills in the months mentioned, they are requested to present themselves to Nilai Municipal Council's Department of Valuation. Owners who did not receive the latest bills are required to bring old bills for reference of Property Account Number and Property Address.

  5. Sales or transfer of ownership notice?
    According to section 160 of the Local Government Act 1976 (171) 160, when a rated holding in an area of a local government is sold or its ownership transferred, the purchaser of the recipient is required to transfer the ownership within 3 months from the date of purchase or transfer of ownership, and notice regarding the purchase/transfer must be submitted to the local government by using Form 1 which can be obtained at the Assessment Tax review counter in the Council's Office. Documents that needed to be submitted are a copy of the latest deed/agreement letter or Form 14A together with payment receipts from the Land and Mines Office, copy of latest Assessment Tax bill and a copy of the Identity Card.Mengikut seksyen 160, Akta Kerajaan Tempatan 1976 (171) 160, apabila sesuatu pegangan berkadar dalam sesuatu kawasan pihak berkuasa tempatan dijual atau dipindah milik, pembeli atau penerima perlu membuat pindah milik dalam tempoh 3 bulan selepas jualan atau pindah milik, notis mengenainya harus diberi kepada pihak berkuasa tempatan dalam Borang 1 yang boleh didapati di kaunter semakan cukai taksiran di Pejabat Majlis. Dokumen- dokumen yang diperlukan ialah salinan geran terkini / surat perjanjian atau Borang 14A beserta resit bayaran di Pejabat Tanah dan Galian, salinan cukai taksiran terkini dan salinan kad pengenalan.

  6. Period of payment of general assessment tax?
    Assessment tax can be paid twice a year, that is on or before 28 February for the first half year and on or before 31 August for the second half year. If owners wish to pay once a year, they may do so before 28 February for the current year.

  7. What actions will be taken if assessment tax is not paid?
    To avoid penalty, payment must be made from 1st January to 28th February for the first half year and from 1st July to 31st August for the second half year. Owners will be charged late payment fine in accordance with section 147 (1) Act 171, 1976. Full payment must be made after 15 days the notice is issued. If payment is still not paid, a warrant of attachment will be issued in accordance with Act 171, 1976 section 148 (4).

  8. Bills not received?
    If you did not receive or received your assessment tax bills late, you are required to bring the previous bills to the assessment tax review counter to obtain a new bill.

  9. Vacant allowance?
    Even though the house is not inhabited or vacant, owners are still required to pay assessment tax. However, owners may apply for vacant allowance. Owners may submit an application letter to the Council.

  10. Changes on buildings/real estate?
    Owners are required to inform the Council in the event there are changes to the building:-

    • Building collapsed
    • New building
    • Bangunan runtuh
    • Building destroyed by fire
    • Building moved to a new location
    • Building sold/change owners

    Failure to inform the Council will burden the owner in the form of Assessment Tax imposed.

     

  11. Not able to pay arrears?
    Do i have to pay tax if the house I am occupying is a rented house with arrears? Yes, paying tax is the responsibility of the owner. If the above happened, tenants may pay tax by deducting the rental amount to avoid your property/house from seizure. What must I do if the amount of arrears in the bill is beyond my ability to pay? If full payment can't be made, payment by instalments can be accepted in certain cases.

  12. Assessment tax is a shared responsibility?
    Why must i pay assessment tax even though my house does not get any garbage collection, road/access facility, street lights, drainage and other services from the council? Even though you did not receive any service from the council as mentioned above, it is your responsibility to pay tax because your area has been gazetted as being included in the Council's taxable area. In Section 146 Local Government Act, it is stated clearly that Assessment Tax is compulsory to all owners of holdings until the amount is paid, must be in accordance with the National Land Code allocation and if payment is not made, the amount can be considered as arrears as stated in Section 147 (2) Local Government Act and the arrears can be demanded by methods outlined in Section 148 Local Government Act.