Purpose

The role of local authorities is crucial in addressing the essential needs of communities, and they possess the right to impose property taxes on all properties within their territory. Property taxes are levied on all properties, contributing to approximately 60% of the local authority’s finances. However, their role in this policy is not frequently understood, primarily in executing property tax reassessment. Hence, this paper aims to reveal property tax reassessment implementation and identify its key challenges.

Design/methodology/approach

The latest tone of the list record was extracted from the local government division, Ministry of Housing and Local Government Malaysia, to answer the research objective. The data were received on November 2021 by email. Furthermore, through the literature review, the most significant challenges in property tax reassessment were identified, compared and presented.

Findings

The results highlight that property tax reassessment implementation in West Malaysia is at the level of concern where only two councils have the latest tone of the list. However, larger councils have a higher performance compared to smaller councils. The findings also reveal various challenges in property tax reassessment, such as insufficient human resources, inadequate property systems and software and lack of financial capacity. Others include a shortage of competent assessors, lower public education, political interference and socioeconomic uncertainty.

Practical implications

This study offers practical implications to policy and decision-makers in the West Malaysian local authorities. Despite inferior performance by West Malaysian local authorities, there is a need for conducting property tax reassessment activity to ensure the quality and uniformity of the assessment. This study suggests that local government stakeholders and managers should devote more attention to formulating long-term plans and promoting the property tax reassessment practice. The property tax reform could solve the current situation of substandard reassessment activity.

Originality/value

This study explains, compares and interprets the actual statistical data through the figures and summarises the challenges of property tax reassessment activity among local authorities.

中文翻译：

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地方当局重新评估财产税：实施及其主要挑战

目的

地方当局的作用对于满足社区的基本需求至关重要，他们有权对其领土内的所有财产征收财产税。财产税对所有财产征收，约占地方当局财政的 60%。然而，他们在这项政策中的作用并不经常被理解，主要是在执行财产税重新评估方面。因此，本文旨在揭示财产税重新评估的实施情况并确定其主要挑战。

设计/方法论/途径

名单记录的最新语气摘自马来西亚住房和地方政府部门地方政府部门，以回答研究目标。数据于 2021 年 11 月通过电子邮件收到。此外，通过文献综述，确定、比较和提出了财产税重新评估中最重大的挑战。

发现

结果凸显，西马的产业税重新评估实施情况令人担忧，只有两个议会拥有最新的清单基调。然而，与较小的议会相比，较大的议会具有更高的绩效。调查结果还揭示了财产税重新评估中的各种挑战，例如人力资源不足、财产系统和软件不完善以及缺乏财务能力。其他因素包括缺乏称职的评估人员、较低的公共教育、政治干预和社会经济不确定性。

实际影响

这项研究为西马来西亚地方当局的政策和决策者提供了实际意义。尽管西马地方当局表现不佳，但仍需要进行财产税重新评估活动，以确保评估的质量和统一性。本研究建议地方政府利益相关者和管理者应更多地关注制定长期计划和推动财产税重新评估实践。房产税改革可以解决目前重估活动不合格的现状。

原创性/价值

本研究通过数字来解释、比较和解释实际统计数据，并总结地方当局财产税重新评估活动面临的挑战。