Property Tax Act – Valuation Review Board (Appeals Procedure) (Amendment) Regulations 2013 [No. S 839/2013] comes into operation on 1 January 2014

9 January 2014

The Property Tax Act – Valuation Review Board (Appeals Procedure) (Amendment) Regulations 2013 was published in the Government Gazette, Electronic Edition, on 30 December 2013, and shall come into operation on 1 January 2014.

The Regulations amend the following parts of the Valuation Review Board (Appeals Procedure) Regulations:

  • Regulations 2, 3(1)(c), 4(1) and (2), 8(1) to (5), 10 and 14(2)(a);
  • Paragraphs 4, 6 and 8 of the First Schedule; and
  • Paragraph (a) of the Second Schedule.

Following the amendments, property owners who wish to appeal to the Valuation Review Board (VRB) may lodge the notice of appeal in the form set out in the First Schedule at the following address within 30 days (instead of 21 days) after service of the notice conveying the Chief Assessor’s or the Comptroller of Property Tax’s decision regarding their objection:

Secretary
Valuation Review Board
1 Supreme Court Lane #B1-03
Supreme Court
Singapore 178879
Tel. no.: 63327814

The filing fee payable for each appeal lodged with the VRB in accordance with the Second Schedule is S$50 for a residential property taxed at owner-occupied tax rates, and S$200 for any other property.

Source: Government Gazette