License / Permit / Service Description

• Professional MBJB Assessment Tax Administration and Property Compliance Support for residential, commercial and industrial property owners, companies, developers and authorised representatives. Our services include property assessment tax account verification, billing enquiries, outstanding tax review, payment assistance, confirmation letter applications, ownership transfer administration under Form I or Form J, correspondence address updates, instalment application coordination, remission or refund application support and assessment valuation correspondence. We assist clients in identifying the correct administrative procedure, preparing the relevant documentation, coordinating submissions and following up with MBJB.

Related Departments / Regulatory Bodies ​

• Majlis Bandaraya Johor Bahru (MBJB)
• MBJB Valuation and Property Management Department
• MBJB Valuation Division
• MBJB Treasury and Revenue Collection functions
• Johor State Land and Mines Office, where applicable
• Relevant District Land Office
• Relevant Land Registry
• Property owners and authorised representatives
• Conveyancing solicitors, where applicable
• Registered property valuers, where required
• Companies Commission of Malaysia (SSM), for company verification
  

License Name ( Bahasa Malayu )

• Pengurusan Cukai Taksiran MBJB
  

Application Scenarios & Business Necessity

• Property owners requiring assessment tax bill verification.
• Shoplot owners checking outstanding property tax.
• Factory operators preparing tax receipts for regulatory submissions.
• Companies requiring official MBJB property tax confirmation.
• Property purchasers updating ownership records.
• Property sellers coordinating outstanding tax settlement.
• Executors or beneficiaries updating ownership records following death.
• Property owners changing correspondence addresses.
• Businesses that have not received assessment tax bills.
• Owners requiring assistance with assessment tax payment.
• Companies managing assessment tax for multiple properties.
• Property owners receiving tax reminder notices.
• Applicants requesting instalment arrangements for outstanding tax.
• Property owners assessing eligibility for remission or refund.
• Owners reviewing changes in property assessment valuation.
• Applicants preparing statutory valuation objections.
• Industrial property owners requiring documents for building plan applications.
• Companies responding to MBJB valuation enquiries.
• Owners resolving incorrect property account details.
• Businesses maintaining assessment tax compliance records.

Important Rules & Compliance Standards

• Assessment tax is governed by the Local Government Act 1976 (Act 171).
• Property owners are responsible for complying with assessment tax obligations.
• MBJB publishes two assessment tax payment periods each year.
• First half-year payment period: 1 January to 28 February.
• Second half-year payment period: 1 July to 31 August.
• Assessment tax is separate from land tax and business licence fees.
• Owners should verify the assessment tax account and property details before payment.
• Non-receipt of a bill does not automatically exempt an owner from late-payment consequences.
• Property ownership transfers must be notified using the applicable procedure.
• Form I is used for sale or transfer of property.
• Form J is used for ownership transfer following death.
• Changes in correspondence addresses should be reported to MBJB.
• Owners should notify MBJB of relevant building alterations or demolition.
• Outstanding assessment tax may result in recovery action.
• Instalment applications are subject to MBJB approval.
• Remission and refund applications are subject to eligibility and official assessment.
• Valuation objections must comply with statutory grounds and deadlines.
• All supporting documents must be accurate and complete.
• Official payment receipts should be retained.
• An administrative service provider cannot guarantee tax reductions or refunds.
  

Compound & Legal Penalties

• Late payment of MBJB Assessment Tax may result in reminder notices, additional charges, arrears recovery action, and other enforcement measures under the applicable law.
• MBJB states that a Reminder Letter may be issued when Assessment Tax is not paid by the prescribed deadline.
• The amount stated in the Reminder Letter must generally be settled within fifteen (15) days from the date the notice is posted or delivered.
• If payment remains outstanding, MBJB may issue a Notice (Form E), requiring settlement within another fifteen (15) days from the date of posting or delivery.
• Continued failure to settle the outstanding amount may lead to enforcement proceedings, including seizure of movable property under the relevant statutory provisions.
• Where applicable, proceedings involving the sale of immovable property may be pursued through the appropriate court process.
• MBJB's published notice charges include:
• Reminder Letter: RM6.00.
• Notice (Form E): RM11.00.
• Form G (Seizure): RM33.00.
• Additional statutory costs, enforcement expenses, interest, or other recoverable amounts may apply depending on the circumstances and relevant legal provisions.
• Outstanding Assessment Tax may complicate property sales, ownership transfers, financing, tenancy arrangements, or related administrative processes.
• Inaccurate property or ownership information may result in delays, requests for clarification, or the need to correct MBJB records.
• The actual outstanding balance, applicable charges, and enforcement status must be confirmed directly with MBJB.
• This service does not guarantee cancellation of penalties, withdrawal of notices, or suspension of enforcement action.

Frequently Asked Question