Property assessment tax has been collected since 1800 with the establishment of a voluntary committee called the "Jawatankuasa Penaksir Pulau Pinang." In 1840, under the Indian Act IX 1840, "Jawatankuasa-jawatankuasa Perbandaran" were appointed. Then in 1856, these committees were replaced by "Pesuruhjaya-Pesuruhjaya Perbandaran" under Act XXVII, which were entrusted with permanent duties and full authority to levy property assessment tax. The collection of property assessment tax was later handled by Dewan Bandaraya George Town.

Jabatan Nilaian was established in 1959 by Mr. Ivor Watts Hake, who was seconded from the Board of Inland Revenue, England, under a contract with Dewan Bandaraya George Town to carry out assessments for all properties within the urban area and conduct revaluations. In 1974, the Dewan Bandaraya George Town was merged with "Majlis Daerah Luar Bandar" and became "Lembaga Pengurus Kerajaan Tempatan Pulau Pinang". Currently, property assessment tax is levied under Part XV (Rates and Valuation) of the Local Government Act 1976 (Act 171).

1. Handling and updating the Current Valuation List comprehensively, systematically, and cost-effectively for property assessment tax collection purposes.

2. Providing property assessment services with integrity, professionalism, and timeliness.

3. Administering and managing the Council's properties in a professional, efficient, and cost-effective manner.

1. Preparing, managing, and updating the Current Valuation List for all assessable holdings.

2. Processing and verifying applications for exemptions and reductions of property assessment tax.

3. Providing a Property List for government-owned properties and statutory bodies for the purpose of "Sumbangan Membantu Kadar" (SMK).

4. Offering property valuation services (excluding Council properties) professionally to the Council for various purposes.

5. Administering Council lands and managing Council buildings for leasing, renting, selling, and purchasing purposes.

1. INFORMATION ON THE OPERATING HOURS FOR KAUNTER SENARAI NILAIAN JPPH MBPP
   

   DAY	OPERATING HOURS	BREAK
   Monday - Thursday	8.30 a.m.- 4.30 p.m.	1.00 a.m.- 2.00 p.m.
   Friday	8.30 a.m. - 4.30 p.m.	12.15 p.m.- 2.45 p.m.
   Saturday, Sunday & Public Holidays	Closed	-

    

2. Change of Supervisor's Name (Form I & J) and Correspondence Address for Property Assessment Tax
   Starting from April 1, 2023, applications for the change of owner's name and correspondence address for property assessment tax must be made online through the Public e-Valuation & Property Portal (https://www.mbpp.gov.my/ms/halaman-eperkhidmatan). For each owner's name change process (Form I & J), the following documents must be attached:

   1. Copy of Identity Card/ Passport/ SSM

   2. Copy of the Sale and Purchase Agreement (front page, second page/stamped page, name schedule of seller, buyer, property address, purchase price, and signature pages of seller and buyer)

   3. Information on the paid Property Assessment Tax Bill

   4. Form J (Copy of Death Certificate/ Will - [if applicable] and Grant of Probate/ Small Estate Act/ Letter of Administration)

   5. Grant

    
3. PROPERTY INFORMATION SEARCH
   When conducting a search, please provide the following information:
   

   1. Property Address

   2. Lot Number

   3. Section/ District

   4. Identification Card Number

   5. Owner's Name

   Each search below will be subject to a fee of RM10.00, and the information provided will be as follows:

   1. Property Owner's Name

   2. Property Address

   3. Lot Number (If available in the system)

   4. Property Assessment Account

   5. Other information related to property assessment

   6. Property Code

   7. Annual Value

   8. Identification Card Number

    

1. All properties will be assessed within one (1) month from the date of OC/CCC notice receipt.

2. All applications for ownership changes will be processed within two (2) weeks.

3. All inquiries and queries regarding property assessment tax will be responded to within seven (7) days.

4. All requests for corrections in the valuation list will be decided within seven (7) days.

5. Applications for the rental of Council properties will be processed within one (1) month.

6. Technical reviews/comments will be submitted within fourteen (14) days.

7. Payment vouchers will be prepared and submitted to the Treasury Department within seven (7) days from the date of invoice receipt.

8. Complaints received will be acted upon within (3) days including Saturdays, Sundays and public holidays. The response to the investigation results and actions must not exceed the set KPI.

Click on the link https://www.mbpp.gov.my/en/corporate/sumber/dasar-garis-panduan

Click on the link https://www.mbpp.gov.my/en/muat-turun-borang

Click on the link https://www.mbpp.gov.my/en/corporate/legislation

Click on the link https://www.mbpp.gov.my/en/corporate/sumber/penerbitan-2