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Tax Assessment

What is assessment tax?

  • An assessment tax is a tax imposed on all properties within the Kemaman Municipal Council Area.

Who should pay the assessment tax?

  • • Property owners such as residential houses, shop houses, business assets, operations, hotels, factories and all premises constructed within the Kemaman Municipal Council area.

What must you do?

If you wish to purchase any property :-:-

  • Check the name of the property owner registered at the  Kemaman Municipal Council,
  • All assessment tax arrears must be fully paid by the current owner.
  • If you are dealing with lawyers or management agents that handle the property transaction, please ensure that the arrears are fully paid by the previous owner.

If you wish to transfer or inherit a title :-

Please inform to the assessment unit immediately:

  • Complete the Form I (Transfer of Title Form) together with a copy of the title, a copy of Form 14A, a copy of the Sale and Purchase Agreement / Power of Attorney and a copy of fully paid Assessment Tax Bills.
  • Complete Form J (Death of Former Owner) enclosed with a copy of Death Certificate or Power of Attorney and a copy of fully paid Assessment Tax Bills.

If the building is empty (vacant), is tax exemptions applicable? :-

The Council may consider applications for exemption for of Assessment Tax if the following conditions are met:

  • You are to inform either in writing or personally visit the Assessment Department, MPK with the full address of the property within 7 days from the vacancy date.
  • That the building is in a good condition and fit for occupation.
  • That all due efforts are made to obtain a tenant (placing the rental advertisement on the building or advertised in a newspaper.
  • That the asked rental rate is reasonable.
  • Please enclose a copy of the electricity  and water ledger to verify that the building is vacant.

However, the assessment tax for the property must be fully settled earlier and the owner must report the vacancy.

The owner must also inform the Council if the building is :

  • Demolished / destroyed
  • Relocated to another site or
  • Destroyed by fire, storms or any other reasons.

If you are unable to pay the assessment tax in full :-

The Council will consider for payment to be made in instalments. You are advised to personally approach the MPK office, at the Revenue and Assessment Tax Division to discuss the matter with the relevant officer.