1. Assessment tax is collected by the local authorities for the provision of services to the residents.
   

2. The amount and classification of properties varies from one local authority to another.
   

3. In most states, the amount of assessment tax a house-owner pays is calculated on the annual value of the property. The annual value of a property is the total value of rents if the house is rented out in the open market.
   

4. In Johor the assessment is based on improved value. Improved value is defined as the price at which an owner is willing but not obliged to sell his house or in other words, the current market value. (This value is determined by the local state valuation department)
   

5. Local authorities then calculate the assessment tax on rates approved by the Council based on the different land use.
   

6. Like Quit Rent, house-owners are obligated to pay without any billing. However, most Local Authorities send bills to the addresses of the properties before the deadline for payment.
   

7. Assessment tax is usually collected twice a year with penalty fee for late payments. The owner may be imposed further penalty of a percentage of the tax due upon the failure to settle the tax after the deadline.

Assessment Rate for Local Authorities in Johor.

• Agency Guide
• Agency Service Form
  (Sell/Lease Property)
• Agency Service Form
  (Source for Property)
• Valuation Guide
• Valuation Service Form
• Legal Fees
• Stamp Duty Rates
• Assessment Rates
• Quit Rent Rates
• Real Property Gains Tax
• Land Conversion Rates
• Foreign Investment Guide
• Other Queries