Penang Reviewing 350 Land Tax Appeals After Rate Revision

GEORGE TOWN — More than 350 landowners have submitted appeals following Penang’s latest land tax revision, with state land administrators currently reviewing each case, Chief Minister Chow Kon Yeow said. The appeals are being assessed at district level after the state introduced enhanced grounds for review and a 50% rebate to ease the impact of higher assessments.

Chow said the state had taken into account concerns raised by stakeholders, including Ratepayers Penang, which questioned transparency in the appeal and rebate mechanisms.

Land Tax Appeals

He stressed that the rebate serves as an immediate buffer, as land tax rates can only be formally reviewed once every 10 years under Section 101 of the National Land Code.

Addressing claims that Penang’s structure contradicts the Code, Chow said Section 101(3)(b) clearly allows states to impose different rates based on land class and description. This is crucial for about 230,000 First Grade titles lacking clear land categories, many of which are now used commercially despite historically low assessments.

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