You can apply for property tax deferral for land approved for development as announced in Budget 2009 if you are a business owner and has a valid Provisional Permission (PP) or Written Permission (WP) to develop your land at the time of application.
Please refer to the e-tax guide on Property Tax Deferral for Land Approved For Development (Budget 2009) (75KB) and FAQs (55KB) for more information on the eligibility criteria and application details.
You are required to complete and submit the Property Tax Deferral for Land Approved For Development Application Form (55KB).