• What is assessment tax?

  Assessment tax is a tax on properties under the Penang City Council’s jurisdiction such as:

  1. Private homes
  2. Business and industrial buildings
  3. Empty Land
• Exemption from Assessment Tax

  Exemption from assessment tax can be granted when a holding or any part thereof is used as:

  1. Public place for prayer (House of worship)
  2. A licensed public cemetery or crematorium
  3. Public School
  4. Public places for charitable purposes or for the purposes of science, literature or fine arts and not for pecuniary gain
• What is the difference between the Assessment Tax on land by MBPP compared to the Land Tax imposed by the Land Office?

  The quit rent imposed on every land is in accordance with the land titles written off by the State Government according to the provisions under the 1966 National Land Code. Meanwhile, the assessment tax imposed by the Council is in accordance with the 1976 Local Government Act.

  The Land Tax imposed on each land according to the National Land Code 1966 is based on the ownership rights disposed of by the State Government in accordance with the provisions of the National Land Code 1966; whereas the Assessment Tax imposed by the MBPP is a tax imposed on proportional holdings in accordance with the provisions under the Local Government Act 1976

• Will a concession be given for a house occupied by its owner?

  No. There is no allocation under the Local Government Act 1976 that enables the Council to give concession on houses occupied by the owners.

• How Long is the Assessment Tax Payment Period?
  • For the first 1/2 years 

  - 1 January until 28 February
  
  

  • For the second 1/2 years

  - 1 July until 31 August

  Owners are also allowed to make payments for one year for the year in question. If the owner/owner fails to comply with the payment period as above, a late fine will be charged according to the rate set under Section 147(1) of the Local Government Act 1976 (Act 171).

- Cukai Taksiran (BI)"]Sambutan Hari Warga Majlis Bandaraya Pulau Pinang berlangsung dengan meriah pada hari ini (25 Januari 2019) bertempat di Grand Ballroom SPICE, Bayan Baru.

Majlis ini telah diserikan dengan pelbagai persembahan seperti boria, sketsa dan peragaan fesyen oleh kakitangan Majlis daripada pelbagai jabatan.