Assessment rates are local taxes imposed for ownership and occupation of rateable holding situated within Council’s area of jurisdiction.
WHO ARE The Ratepayers?
Occupiers/owners of rateable holdings.If you own a house, a shop, a hotel, a service station or any other rateable holdings (even vacant land) you are liable to pay assessment rates.If you are occupying building on any land which is not held under a separate document of title or on land reserved for a public purpose you shall also be liable to pay rates.
WHY PAY Assessment Rates?
Rates are essential to produce revenue to finance the expenditure of the Council in providing public services and public facilities for the benefit of the community in the Council’s area.
WHAT Is Meant By Annual Rateable Value (ARV)?
The Annual Rateable Value means the estimated gross annual rent at which the holding might reasonably be expected to let from year to year, the landlord paying the expenses of repair, insurance, maintenance or upkeep and all rates and taxes.(Section 2 of the Local Authorities Ordinance, 1996).The annual rate payable is calculated by multiplying a rate percentage against the ARV.The gazetted rate percentage is fixed by the government.
ARV of a Semi-Detached House
Annual Rate Payable
WHEN ARE Rates Payable?
On the Assessment bill is printed the “due date for payment”.You are to pay before this date.If you have not received the bill you are to request for a copy bill at our counter or at UTC, Aras 1, Jalan Bukit Mata, Kuching.
Due Dates For Payment of assessment Rates
* 31st May(1st Half Bill January – June)
*31st October (2nd Half Bill July – December)
WHERE CAN I PAY The Assessment Rates?
Dewan Bandaraya Kuching Selatan (payment through credit card can be made at this Counter)
Payment can be by cash, cheque, money order or postal order.All remittance should be made payable to Majlis Bandaraya Kuching Selatan.
WHAT AREMy Responsibilities As A Ratepayer?
·To pay rates on time.
To notify the Council of any change in correspondence address.
To supply P. O. Box No. if available.
To notify the Council in writing or on Form F obtainable from Council’ office of change of ownership.To extend a copy of the Memorandum of Transfer or up to date Extract of Title or Sale and Purchase Agreement.
To check at Council’s office and settle any outstanding rate before change of ownership takes place.
To give full cooperation to Council staff when they inspect holdings for rating purposes.
To notify the Council in writing if a building has been erected without building plan.
To complete and return Forms sent by the Council.
To check at the Council’s office if the assessment bill is not received.[No waiver of default fee (surcharge) is granted for non-receipt of assessment bill ].
IF I REFUSE TO PAY
What Action Can Council Take Against Me?
Imposition of a default fee or surcharge of 1% per month or part thereof after the due dates for payment.
Lodgement of caveat against your holding.This will restrain the registration of transfer or of other dealings affecting the holding.
Institution of legal proceedings. All the legal costs shall borne by you.
Attachment of your rateable holding or movable property.
WHY Is My Assessment Rates Higher Than My Neighbour?
Assessment rates may differ depending on the:-
Type of buildings
AM I Entitle For Any Rebate In The Assessment Rates If My Building Is Vacant?
If your building is vacant, you must inform the Council.You will be entitle for the rebate if you fulfills the conditions under Regulation 5 and 6 of the Local Authorities (Rating) Regulations 1997.