Comparative Analysis of Property Rate Charge between Local Authorities in Peninsular Malaysia

Abstract

The local authority Act 171 of 1976 intended uniformity in operations among local authorities, however, certain provisions were observed as hindrance to attainment of its objective thus the basis of the study. The study was conducted on a qualitative approach using purposive sampling technique with valuation officers to local authorities as respondents for interview. Documents were sought and acquired from local authorities, analyzed and used as triangulation to interview. Data was transcribed before categorization, sub-themes were found and refined before the final themes were formulated. Findings revealed non uniformity in operation within local authorities especially on areas of percentage rate charges and classification of properties/uses based on which rates percentages were applied thus diversity within intended uniformity.

Keywords:    Rating, taxation, fairness, vertical, horizontal