Tax Assessment: Page 3 of 4

Action to be taken if you have moved away from current residence

Write to the Assessment Division or email to not forgetting to state your full name, account number and new post address.

Vacant or Unoccupied Building

Under Section 162 of the Local Government Act 1976, if a building is vacant or unoccupied for a period of over one (1) month, you can apply for a refund or remission by writing to the Council, or submitting a completed Remittance Application Form with the following as evidence:-

  1. The building is in good condition and suitable for occupancy.
  2. All efforts to find a tenant have been exhausted (include clippings of news ads, advertising receipts, or a letter from an appointed realtor).
  3. Building has been vacant throughout the period for which the refund is applied for

The application must be submitted at the beginning of the term in which the building is vacant. For buildings used as office space, business or warehousing, only premises of over 1,000 square feet per floor are eligible to apply for remittance.

Payment by Installment 

You are advised to visit the Kota Bharu Municipal Council Office personally to discuss this with the relevant officer in charge, at the Assessment Division.