Q.
What are the grounds that a holding can appeal for revaluation or reassessment? What is the process of new valuation list?
A.
There are two things commonly asked about paying of excessive rates. First is objection, and second is appeal.
These are mentioned in Section 142 (Objection) and Section 145 (Appeal) in Local Government Act, 1976.
To ask for revaluation and reassessment, the first step is to object against the original rating (if it is for some reasons excessively high). The process is to lodge objection in writing to the local authority at any time not less than (14) fourteen days before the time fixed for the revision of the Valuation List.
Then, the new valuation list under Section 143 - confirmation of the new valuation list, should reflect the correct up-to-date information. This revision of valuation list usually occurs at the end of a calendar year or beginning of the subsequent year. As shown in Section 143, this new list is opened to all owners and occupiers of the holdings to view. Any amendment proposed will be handled according to Section 144 - amendment to valuation list.
Through this process, the objections are reviewed. Such outcome, if still not satisfied, the owners can appeal to the High Court under Section 145.
The various sections of the law is extracted and posted below.
.
14 days is the catch - it has to be within the time fixed for revision of Valuation List. This is usually end of the year.
From the above Notice on Amendment to Valuation List (Section 69 of Sarawak - Local Authorities Ordinance 1996) which was attached together with the Statement for Annual Assessment payment, the date is 06 August, 2015 (blue arrow) for New Valuation List. The Objection, if any, should reach the local government (Municipal Council) by 24 July, 2015 (red arrow) which is 14 days ahead of the date of amendment to the valuation list.
There is a payment of RM20 as processing fee.
All owner and occupier of holdings comprised therein can inspect the 'New Valuation list', and a notice so opened stating of inspection shall forthwith be published.
And, any amendment therein should follow Section 144 below:
The key points are:
Section 144 (1) (b) & (c) deal with any increase (b) or decrease (c) in valuation due to holdings - building having demolished or altered, modified. This is the most common reason with amendment to the valuation list.
Section 144 (1) (e) which touch on a holding being rated anew when a title is being issued. This is common if a property is now of better value when title is issued. That makes the property easier for transfer.
Section 144 (1) (f) any change to the rateable holding effected by any law relating to planning as a result of which the value of the holding has been increased or decreased, the Valuation Officer may at any time amend the Valuation List.
These changes would attract a new valuation list and such list should be made known to all parties who are affected and interested to make such amendments.
So, if the new valuation will increase the rates, the owners would likely not happy with it, thus sparks the objection process. This is by making objection in writing not less than 10 days before the time fixed in Notice for a confirmed 'new valuation list'.
This objection will be heard by the valuation officer of JPPH, and alteration be made accordingly.
Then, a new assessment rate will be adopted. And, and if still the Annual Value or Improved Value is viewed way excessive, the aggrieved person can appeal to High Court. The process is explained below:
Ref:
S.142 - 145 Local Government Act, 1976.