ASSESSMENT

Kota Kinabalu City dwellers are advised  to check their property assessment record to avoid any outstanding assessment.  The following answers to normal questions are provided for easy understanding.

WHAT IS ASSESSMENT?

Assessment is tax levied on properties located within the Kota Kinabalu City Hall's area provided by the Local Government Ordinance (1961) part 10(x) to twelve (xii) such as:-

• Residential houses (flats, apartments, condominiums, terrace houses, bungalows, shop  houses etc.)

• Commercial/industrial property (shops, factories, petrol stations, warehouse, hotels, cinema halls, workshop, office buildings etc.)

• Vacant land.

WHAT IS THE PURPOSE OF  ASSESSMENT?

Assessment is levied to finance:

• The development and maintenance of public amenities like community halls, public toilets, bus stops, children's playgrounds and recreation areas, markets, etc.

• The cleaning of residential, commercial and industrial areas as well as playground and parks and other public areas.

• The building and maintenance of infrastructure like roads, canals, drains, etc.

• The provision and maintenance of street lighting.

• The development of the municipality.

HOW ASSESSMENT IS CALCULATED?

The formula for calculation of assessment is as follows:-

WHEN SHOULD  ASSESSMENT BE PAID?

Assessment is to be paid quarterly a year:-

• First quarter between 1st January - 31st March.

• Second quarter between 1st April - 30th Jun.

• Third quarter between 1st July - 31st September.

• Fourth quarter between 1st October - 31st December.

WHAT TO DO IF YOU DO NOT RECEIVE YOUR ASSESSMENT NOTICE?

You can contact the Kota Kinabalu City Hall or make a personal visit during the stipulated payment period, bringing along your property details or a copy of the receipt or your last payment.

WHAT TO DO IF YOU SELL /CHANGE OWNERSHIP/BEQUEATH  A BUILDING/LAND?

To inform Valuation and Property Management Section, Kota Kinabalu City Hall and provide:-

• copy of the ownership grant which indicating the name of the buyer or sales. and purchase agreement.

• a the copy of the latest paid assessment bill.

CAN ARREARS IN ASSESSMENT BE PAID IN INSTALLMENTS?

You are advised to came personally to see the Accountant of Kota Kinabalu City Hall who will consider your request to pay assessment in installments.

WHERE CAN YOU PAY?

 Other one stop payment centre counters:

NOTIS KEPADA PEMBAYAR CUKAI

 FOR FURTHER ENQUIRIES PLEASE CALL:-