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Assessment Tax

1. Assessment Tax

1.1 A tax imposed to all holders of proportional real estates within the areas under Majlis Bandaraya Seremban’s jurisdiction.

1.2 Source of power to impose Cukai Taksiran are under Section 127 of Akta Kerajaan Tempatan 1976 (Act 171).

1.3 Annual Value are gross annual rent budget that are feasible are expected to be acquired from year to year for it if it were to be rented out.

ANNUAL VALUE = ESTIMATED MONTHLY GROSS RENT X 12 MONTHS

1.4 Example of cukai taksiran calculation for a 1 storey terrace house.

Building Area

140.00 Square Meters

Estimated Gross Rent

RM150.00 Monthly

Yearly Value

RM150.00 X 12 months = RM1,800.00

Rate

13%

Yearly Assessment Tax

RM1,800.00 X 13% = RM234.00

Assessment Tax per term

RM234.00 ÷ 2 term = RM117.00

1.5 Assessment Tax bills

  • Assessment Tax bills will be issued two times annually, which is on every January and July.
  • Deadline for the payments of assessment tax bills are on 28 February and 31 August every year.
  • After the deadline, Cost of the Claim Notice Form E of RM20.00 alongside arrears of assessment tax will be imposed and issued to owners.
  • Coucil will also take legal action for claiming assessment tax arrears and all properties with arrears can be confiscated and auctioned.