Fungsi Bahagian / Unit

Evaluation Unit/COB

• Assessing new property holdings and amended properties on the proportional valuation list throughout the MPP taxable operating area.
• Assess new property holdings belonging to the Federal Government, State Governments and the Malaysian Armed Forces throughout MPP's operational areas.
• Receive, process, manage all objections and appeals from property owners who are not satisfied with the enforced rate value.
• Increasing and expanding the tax collection area in stages according to the development of the area and place.
• Ensure all taxable holdings are always safe and maintained in the MPP computerized system.
• Manage and process General Assessment Tax Bills and E-Notices in the MPP computerized system.
• Ensuring the delivery of General Assessment Tax Bills & Notice E is made for each term every year.
• Receive, process, manage applications for meetings under the Property Assessment and Management Committee.
• Prepare reports for claims for Contributions to Assist Rates for State and Federal Government property.
• Preparation of information, reports, meetings and actions and monitoring of properties involved under the Local Government Act 1976 (Act 171),
• Strata Management Act 2013 (Act 757), Building and Shared Property Act 2007 (Act 663), Housing Development (Control and Licensing) Act 1966 (Act 118).
• Ensure that every stratified building management works well and perfectly.
• Regulating the completeness of maintenance and management of buildings and common property carried out by developers, joint management bodies (JMB) and Management Corporations (MC).
• Enforce related acts, regulations and guidelines.

Assessment and Arrears Tax Unit

• Conduct assessment tax arrears collection work in accordance with provisions in the Local Government Act 1976 (Act 171).
• Carry out enforcement work for the collection of arrears based on the Local Government Act 1976 (Act 171).
• Coordinating and supervising the collection of current taxes and arrears of MPP assessment taxes.
• Ensure all tax accounts are maintained and updated securely in the MPP computerized system.
• Supervise and coordinate the ledger for offline collection data entry from the Treasury Department.
• Ensure all systematic reports are updated and maintained securely in the MPP computerized system.
• Monitor installment payments by registered tax account owners.
• Updating the holding information that has been registered in the MPP computerized system.
• Prepare site investigation reports for properties - properties that are dilapidated, dilapidated and unfit for habitation.
• Monitor and supervise the collection of arrears by the appointed legal panel.
• Prepare paperwork requirements for demolished, dilapidated and uninhabitable houses for presentation in the Property Assessment and Management Committee Meeting
• Making announcements and notifications related to the payment of General Assessment Tax  

Brief Description of Assessment Taxes

Question 1: WHAT IS GENERAL ASSESSMENT TAX?

Answer 1: General Assessment Tax is a tax imposed on proportional holdings such as:
⁃ Residential House
⁃ Business Property (Shops, factories, Hotels etc.)
⁃ Vacant land located within the area of ​​the Town Municipal Council.

Question 2: HOW IS IT PAID?

Answer 2: General Assessment Tax is paid twice a year, namely:
First 1/2 year – 1st. January to 28th. / 29th
February.
1/2 second year – 1st. June to 31st. August for every year

Question 3: WHAT WILL HAPPEN TO YOU IF YOU DON'T CLEAR THE TAX WITHIN THAT PERIOD?

Answer 3: According to Act 171, you will be subject to the following actions:
A notice (Form E) will be issued to you required to explain within 15 days from the date of the notice. A fine of 2% of the outstanding balance will be imposed on you as per Section 147(1). If it still fails, an arrest warrant will be issued to you. This warrant allows the Pekan Municipal Council to confiscate the items in the building or close the land building through High Court Registration in accordance with Section 151. A warrant fee of 10% will also be charged.

Question 4: HOW TO AVOID FINES OR COURT ACTION?

Answer 4: Immediate payment before the 28th. / 29th February-31st August every year.

Question 5: WHAT SHOULD YOU DO IF THE BILLS ARE NOT RECEIVED?

Answer 5: Come in person to the Township Mail Office.
ASSESSMENT & PROPERTY MANAGEMENT DEPARTMENT to get the bills, ladies and gentlemen. Don't forget to bring the following information
⁃ No. Lot/No. House and property position.
⁃ No. declaration (if any) or
⁃ bring old bills for reference.

Question 6: IF YOU ARE JUST A TENANT OF THE HOUSE/ BUILDING, WHAT SHOULD YOU DO?

Answer 6: You can present the bill-in to the owner for immediate payment. If the owner fails to pay the tax your property in the building will be confiscated. Therefore you can protect him by paying his rent to the Town Council until the arrears are cleared.
Allocation until the arrears are cleared. Provisions of Section 151(6). Local Government Act 171, protects you!

Question 7: WHAT SHOULD YOU DO WHEN YOU WANT TO BUY A HOUSE/ VACANT LAND?

Answer 7: First check with the Pekan Municipal Council for the registered name and the remaining arrears for the house/land to avoid regrets later. Section 146. Act 171 insists that all rates (arrears) are the responsibility of the owner at the time to clear them. You are advised to first check the property to determine if the arrears have been cleared by the previous owner.

Question 8: IF YOU HAVE CHANGED OWNERSHIP/ SELLING/ INHERITING A HOUSE/ PROPERTY, WHAT SHOULD YOU DO?

Answer 8: Notify the Town Municipal Council by filling in Form I/Form J and other relevant forms within 3 months after the transfer of ownership.
If it fails, the Town Municipal Council can take action according to Section 160(6) of Act 171.

Question 9: IF YOU CAN'T AFFORD HOW TO EXPLAIN THE TAX?

Answer 9: The Pekan Municipal Council will consider for the payment to be made in installments. For that, you are advised to come in person to the Pekan Municipal Council office, Valuation and Property Management Department to discuss the matter with the officers
related. The Town Municipal Council is also ready to solve your other problems regarding the General Assessment Tax, any problem can be presented at the Town Municipal Council Office.

Property Management Unit

• Managing the process of advertising booths - event booths.
• Receive, review and process rental applications from applicants.
• Manage the booth interview process.
• Ensure the condition of the stall building is always good, safe and rentable.
• Monitor and supervise the collection of event booth rental revenue.
• Supervise and coordinate rental financial ledgers in the computerized system.
• Ensure all system reports are updated and maintained properly and securely
• Process monthly rental bills.
• Process notices of arrears for enforcement actions by the Enforcement and Security Department.
• Update the stall rental agreement and inform the Legal Department for the preparation of the Rental Agreement.
• Manage and supervise the properties belonging to the Pekan Municipal Council including privatization projects under the Investment and Privatization Unit.
• Receive, process, manage applications for meetings under the Investment & Privatization Committee.