4.0 Effective Date of Assessment

Assessment is imposed on a building a month after the date of issue of the Occupation Certificate by the Council or from the date of occupation of the demised building whichever is the earlier.

For vacant lands, the land assessment will be imposed from the date of approval of the planning permission or a date deemed fit by the Council. 

5.0 Rateable Area

For the purpose of assessment, the Council has divided its area of administration into two. Area One covers the area within the City of George Town and Area Two covers the area outside the City of George Town.

6.0 Objection Against Property Assessment

Under Section 142 of the Local Government Act, 1976, any person aggrieved with the assessment imposed may make objection in writing within a period of one month from the date of the Assessment Notice. Objections may be made on the following grounds:-

List is omitted therefrom;

  1. That any holding for which he is rateable is valued beyond its rateable value;
  2. That any holding valued is not rateable;
  3. That any person who, or any holding which ought to be included in the Valuation
  4. That any holding is valued below its rateable value, or
  5. That any holding or holdings which have been jointly or separately valued ought to be valued otherwise.