You may object to the Annual Value and/or its effective date.
Information for all property owners and tax agents

IRAS will be launching an enhanced version of myTax Portal on 12 August 2024. This enhancement aims to provide a more seamless and intuitive tax filing experience.

In conjunction with the roll out of improved digital services, we will be transiting to a new form for lodging of an objection against the annual value assessment for properties. Please note the following important changes:

1) Decommissioning of Old Objection Form

  • Objections lodged using the old form must reach IRAS via post or email by 29 July 2024, 12:00 PM.
  • Any submissions using the old template and received by IRAS after 29 July 2024, 12:00 PM will be rejected.

2) Introduction of New Objection Form

The “Object to Annual Value” digital service will also be temporarily unavailable from 4 August 2024, 2:00 AM to 12 August 2024, 8:00 AM. During this period, you may continue to submit your objections via post or email, in the new form template.

On this page:

Basis of Objection

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).

Filing an Objection

To file an objection, you can use our 'Object to Annual Value' digital service.

    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:

    1. Tax rates are too high.
    2. There is no rental income as property is owner-occupied .
    3. 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 'View Property Dashboard' digital service.

    Checking Status of Objection

    To check the status, you can use our 'Object to Annual Value' digital service.

    Filing an Appeal

    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.

    FAQs

    You have disallowed my objection to the AV. Can I appeal?

    Yes. You can appeal to the Valuation Review Board (VRB) within 30 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 should state the grounds of your appeal and indicate whether you are represented by any agent.

    Do I need to pay property tax if my objection/appeal is outstanding?

    Yes. Property Tax is payable even if your objection/appeal is outstanding.

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