You can object to the Annual Value (AV) and/ or its effective date. You should not be objecting to the
property tax rates
as they are fixed according to the occupancy status of the property (owner-occupied or non-owner-occupied).
To file an objection, you
can use our e-Service “Object
to Annual Value”.
In your objection, you need to state your desired 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:
- Tax rates are too high.
- There is no rental income as property is owner-occupied .
- Financial hardship.
Deadline for Filing Objections
You may object to the proposed AV and/or effective date of assessment within 30 days from the date of the Valuation Notice informing you of the AV of your property.
You may 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 VL 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 can use our e-Service "View
Property Portfolio" > select the intended property address you wish
to check.
You can appeal to the
Valuation Review Board
within 30 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.