File an Objection
You may object to the Annual Value and/ or its effective date. You need not object to the property tax rates as they are fixed according to the occupancy status of the property (owner-occupied or non owner-occupied).
How do you file the Notice of Objection?
You may log in to myTax Portal with your SingPass > Other PT e-Services (left-hand menu) > File objections to Annual Value.
If you have already e-Filed your objection, you can check the status of your objection via the same e-Service.
In your objection, you need to state your desired Annual Value (AV), effective date and the grounds of your objection, including any evidence to support your desired AV.
The following are not valid grounds for objections:
1) Tax rates are too high.
2) There is no rental income as property is owner-occupied.
3) Financial hardship.
4) Property is vacant and I am unable to rent out my property.
When should you file the objection?
(a) Within 21 days of the Valuation Notice
You can object to the proposed AV and /or effective date of assessment within 21 days from the date of the Valuation Notice informing you of the AV of your property.
(b) Any time in the year
You can also object to the AV of your property as shown in the Valuation List (VL) at any time in the year even if you do not receive a Valuation Notice. The Valuation List contains the AVs of all properties. Objections to the AVs in the VL have to be made by 31 Dec of the year of the VL.
To check the current AV of your property, you may log in to myTax Portal with your SingPass > View Property Portfolio/ Change Mailing Address (left-hand menu).
File an Appeal
You may appeal to the Valuation Appeal Board within 21 days of the notice of our decision to disallow or partially allow the objection.
In your Notice of Appeal, you would have to state the grounds of your appeal and indicate whether you are represented by any agent.
A fee of $50 is payable for residential properties taxed at owner-occupier tax rates, and $200 for any other types of properties.
Property tax is payable even if you have filed an objection / appeal.
Yes. You may appeal to the Valuation Review Board (VRB) within 21 days of the notice on the outcome of your objection. You need to pay the following appeal fees to VRB:
$50 for residential property taxed at owner-occupier tax rates
$200 for any other property
In your appeal, you would have to state the grounds of your appeal and indicate whether you are represented by any agent.
Property Tax is payable even if your objection/ appeal is outstanding.