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When carrying out the authority given by Sections 127, 129 and 163 of Local Government Act 1976, the Johor Bahru Tengah Municipal Council with approval from State Authority (RM 2084/2000 dated 25th October 2000) has for year 2015 implemented yearly rate on different basis upon Added Value for all taxed holdings and for buildings, which Section 163 is applied within the areas of Johor Bahru Tengah Municipal Council.

This rate is based on several types of holdings and usage and subdivided areas into different sections as follows:

 
  Pegangan Kadar Cukai Harta
i. Perumahan Komuniti Jenis A (RM 42,000) 0.17 %
ii. Perumahan Komuniti Jenis B (RM 80,000) 0.21 %
iii. Rumah Mampu Milik (Bawah RM 150,000) 0.13 %
iv. Perusahaan / Perindustrian 0.30 %
v. Perdagangan / Perniagaan 0.20 %
vi. Perumahan / Kediaman 0.13 %
vii. Pertanian 0.05 %
viii. Pertanian (Taman Teknologi Johor dan Sekitar) 0.10 %
ix. Rizab Melayu (Kediaman) 0.10 %
x. Perdagangan / Perniagaan (Taman Perindustrian Ringan Pulai) 0.27 %

Asset Tax Payment has to be made twice a year which for Term 1 beginning from 1st January to 28th February and for Term II beginning from 1st July to 30th August each year.

If payment for current Term is not made within the required period, asset tax notice/fine will be imposed according to the rates stated as follow:

ASSET TAX NOTICE
LOCAL GOVERNMENT ACT 1976 - ACT 171

[Section 147(1) - Action for non-payment]

Tax Notice Rate
  Arrears of RM1.00 - RM50.00 RM3.00/unit
  Arrears of RM50.01 - RM100.00 RM5.00/unit
  Arrears of RM100.01 - RM500.00 RM10.00/unit
  Arrears of RM500.01 - RM1000.00 RM20.00/unit
  Arrears of RM1000.01 - RM5000.00 RM30.00/unit
  Arrears of RM5000.01 and above RM50.00/unit

The Johor Bahru Tengah Municipal Council will issue Outstanding Asset Tax Notice (Form E) according to Local Government Act, 1976 (Section 148) if payment has not been made. If payment is not made 15 days from the date when notice is posted/served, Johor Bahru Tengah Municipal Council will issue Detention Warrant (Form F) to attain the mobile asset (seize by court order) which has the same value.

DETENTION WARRANT
LOCAL GOVERNMENT ACT 1976 – ACT 171

[Section 148(4) - Action to Claim Outstanding Amount]

Late Penalty Tax Payment Rate
  Detention Warrant Property Tax Payment 6% of total arrears property tax
Nevertheless, if the asset tax payer has problems in paying the outstanding asset tax amount, the Council can accepts application for payment in installments by presenting himself to Skudai Headquarters for discussion.

SALES NOTICE OR OWNERSHIP TRANSFER (Form I)

Please be advised that under Section 160 of the Local Government Act 1976 is the duty of the seller or transferor and the transferee or the buyer within three (3) months notice thereof to Local Authorities through Form I. Failure to do so if convicted can be fined not more of RM 2,000.00 or imprisonment for a term not exceeding six (6) months or both.

Application conditions Form I
1. A copy of the Property Tax Receipts that have been paid;

2. A copy of the Grant (Title Deed Temporary / Form 14A) and the sale and purchase agreement with the current land tax bill of a terraced house.

3. A copy of the Sales and Purchase Agreement (for Flat / Condominium).

4. A copy of the Identity Card 2 if two nominees;

5. Wang Registry of RM 50.00 for a transfer;

6. Form I / J (the Certificate of death)

Click HERE to download Form I