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.)
⁃ Tanah Kosong yang terletak di dalam kawasan Majlis Perbandaran Pekan Bandar Diraja.

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:
Notis (Borang E) akan dikeluarkan kepada anda dikehendaki menjelaskan dalam masa 15 hari daripada tarikh notis. Denda sebanyak 2% daripada baki tunggakan akan dikenakan kepada anda mengikut Seksyen 147(1). Jika masih gagal, waran tahanan akan dikeluarkan kepada anda. Waran ini membolehkan Majlis Perbandaran Pekan Bandar Diraja merampas barang-barang yang ada di dalam bangunan atau menutup bangunan tanah melalui Pendaftaran Mahkamah Tinggi mengikut Seksyen 151. Bayaran waran sebanyak 10% juga akan dikenakan.

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?

Jawapan 6: Anda boleh mengemukakan bit-bil in kepada pemilik untuk bayaran segera. Jika pemilik gagal untuk menjelaskan cukai tersebut harta anda di dalam bangunan itu akan dirampas. Oleh itu anda boleh melindunginya dengan membayar sewanya kepada Majlis Perbandaran Pekan Bandar Diraja sehingga tunggakan dijelaskan.
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?

Jawapan 7: Semak dulu dengan Majlis Perbandaran Pekan Bandar Diraja untuk nama yang didaftar dan tunggakan yang masih ada bagi rumah/tanah tersebut untuk mengelakkan anda menyesal di kemudian hari. Seksyen 146. Akta 171 menegaskan bahawa semua kadar (tunggakan) adalah menjadi tanggungjawab pemilik pada masa itu untuk menjelaskannya. Anda dinasihati supaya menyemak dahulu harta tersebut untuk menentukan tunggakan telah dijelaskan oleh pemilik sebelumnya.

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

Jawapan 8: Beritahu kepada Majlis Perbandaran Pekan Bandar Diraja dengan mengisikan Borang I/ Borang J dan lain yang berkenaan dalam tempoh 3 bulan selepas pindahmilik dilakukan.
Jika gagal Pihak Majlis Perbandaran Pekan Bandar Diraja boleh mengambil tindakan mengikut Seksyen 160(6) Akta 171.

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

Jawapan 9: Majlis Perbandaran Pekan Bandar Diraja akan menimbangkan untuk bayaran dibuat secara ansur. Untuk itu, anda dinasihati untuk datang sendiri ke pejabat Majlis Perbandaran Pekan Bandar Diraja, Jabatan Penilaian dan Pengurusan Harta untuk membincangkan perkara itu dengan pegawai-pegawai
yang berkenaan. Pihak Majlis Perbandaran Pekan Bandar Diraja juga bersedia untuk menyelesaikan lain-lain masalah anda mengenai Cukai Taksiran Am, Sebarang masalah boleh dikemukakan di Pejabat Majlis Perbandaran Pekan Bandar Diraja.

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.
• Mengurus dan menyelia harta-harta milik Majlis Perbandaran Pekan Bandar Diraja termasuk projek-projek penswastaan dibawah Unit Pelaburan Dan Penswastaan.
• Receive, process, manage applications for meetings under the Investment & Privatization Committee.