If IRAS raises your property’s Annual Value (AV), read the Valuation Notice before deciding whether to object. Check the new AV, the date it takes effect and whether your concern is with the valuation itself or with the property-tax rate applied. IRAS provides an objection route for the AV or its effective date. A query about owner-occupier rates uses a different route.
If you have grounds to object, record the deadline and collect evidence that supports the value or date you are proposing. Keep paying property tax as required while the matter is being considered.
- Identify the property, notice date, new AV and effective date.
- Separate the assessed value from the rate or a change in relief.
- Check which filing window applies.
- State the amount or date you are asking IRAS to reconsider and why.
- Keep the payment schedule and objection reference on separate lines.
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Work out which part of the bill changed
Open the IRAS guide to reading a bill and Valuation Notice. Compare the previous and current figures for the same property. Write down what changed in the AV, the rate category and any adjustments shown. An increase in the bill does not by itself identify which figure caused it.
IRAS’s explanation of Annual Value describes it as an estimate of gross annual rent, excluding furniture, furnishings and maintenance fees. The actual amount you agreed with a tenant may help you understand the case, but the assessment draws on the rental evidence and valuation approach IRAS describes. Keep the timing and terms of any example clear.
| Concern | First check | Appropriate route to explore |
|---|---|---|
| AV appears higher than supported by relevant rental evidence | Comparable properties and assessment period | Object to Annual Value if there are grounds |
| The revised AV started on a date you believe is incorrect | Notice, effective date and supporting records | Object to the effective date where applicable |
| The bill shows the wrong occupancy category | Actual residence dates and the rate shown | IRAS owner-occupier rates process |
| A payment or credit is unclear | Bill period and receipts | Payment or account enquiry |
Back to contents · Next: Mark the deadline that applies to the document
Mark the deadline that applies to the document
IRAS objection guidance says an owner may object to a proposed AV or effective date within 30 days from the date of the Valuation Notice. IRAS also describes a route for objections to the AV in the Valuation List, with a deadline of 31 December of the year of that list. Check which route applies to the document and assessment you want reviewed.
Use the official Object to Annual Value digital service. IRAS asks for the desired AV, effective date and grounds, including supporting evidence. Save your submission reference and the supporting records. Follow the payment instructions for the bill while you wait, as IRAS states that tax remains payable during an objection or appeal.
Keep the evidence focused on the actual assessment
For each rental comparison you are relying on, write down the period, property type, size, location and any material difference you know about. Distinguish a signed rental figure from an advertisement. If you cannot verify important details, say so. If your concern is about the effective date, explain which document supports the date you propose. A short evidence list lets IRAS see which item supports which part of the objection.
Back to contents · Next: Worked example when the notice and rate are both questioned
Worked example when the notice and rate are both questioned
A household sees a higher AV and a rate category it did not expect. It checks the new notice and finds two possible issues. The first concerns when the revised AV applies. The second concerns whether the owner-occupier rate should apply after a move. The household records the notice date and gathers documents relating to the assessment timing. It then uses the appropriate IRAS route for the occupancy question.
The household pays the tax due while the assessment issue is reviewed. It stores the payment confirmation separately from the objection reference. If IRAS responds to one matter before the other, the family can see which part of the bill still needs a follow-up.
Write a short summary to accompany the evidence
Use three lines. Identify the assessment and the effective date shown. State the alternative figure or date you are asking IRAS to consider. Then identify the evidence supporting the request. Attach material that bears directly on the issue. Keep a copy of the submission and use the objection service to check its status. If a second bill arrives meanwhile, check its period and payment instructions against your record.
Back to contents · Next: Frequently asked questions
Frequently asked questions
Can I object because the tax rate seems too high?
Use the AV objection route for a valuation or effective-date issue. For a question about owner-occupier rates, check IRAS’s separate process. See eduKateSG’s property-tax timeline for moving out or back in.
Should I wait for the result before paying?
Follow the payment due date on the bill. IRAS says property tax remains payable even if an objection or appeal is pending.
What if IRAS rejects part or all of my objection?
Read the decision promptly. IRAS describes a 30-day window from the decision notice for an appeal to the Valuation Review Board when an objection is disallowed or partially allowed. Check the official appeal instructions for your case.
Back to contents · Next: Next steps and official sources
Next steps and official sources
Put the notice date, effective date and payment due date on one sheet. Decide which issue you are asking IRAS to review and prepare only the evidence that bears on that issue.