Tax Assessment

Laws which allow the Council to collect Assessment Tax

Local Government Act 1976 (Act 171), Section 39 (a) outlines that revenue of a Local Government or Authority is made up of the following:-

  1. Rate tax, rental, licenses, dues and other monies or payable charges
  2. Charges / profits from commerce, services or business ventures
  3. Interest from invested funds
  4. Accrued income from the Federal Government, State Government and others, including gifts and donations

Assessment Tax was first enforced under the allocations of Section 127, Local Government Act 1976 (Act 171). This tax is charged upon real estate property located within the jurisdiction of the Kota Bharu Municipal Council, and encompasses but is not limited to the following:

  1. Residential homes
  2. Business premise
  3. Industrial premise
  4. Vacant land

Importance of Assessment Tax    

Assessment is used to fund the following:

  1. Services like garbage collection, road cleanliness, drainage and grass cutting;
  2. Construction and maintenance of infrastructure including roads, drains and urban beautification;
  3. Providing and servicing street lamps;
  4. Construction and maintenance of public amenities like civic halls, markets, recreational areas and others

Frequency of Payment 

Assessment Tax must be settled twice each year:

  • First half from January 1st to February 8th each year;
  • Second half from July 1st to August 30th each year