Objection to Rateable Value

You will be notified of the new rateable value in the April to June quarterly rates and/or Government rent demand which will be issued at the end of March or early April. A leaflet will be sent with each demand to explain the revaluation and what action to take if you disagree with the rateable value.

Through the Department’s website and Property Information Online platform, you can obtain the following free and chargeable services :

Free Services :-

1. Property data on saleable area and age of private residential properties (excluding village type houses), if you currently are a payer of rates or Government rent, by making use of the Assessment Number and the PIO Enquiry Code printed on the latest quarterly demand;
2. New rateable values after a general revaluation during the period when the newly declared Valuation List and Government Rent Roll are made available for public inspection (from around mid-March up to 31 May);
3. Monthly average rents of different classes and types of properties;
4. Analysis on the level and range of the latest rateable values of domestic flats in selected residential developments; and
5. Year built of the buildings in Hong Kong.

Chargeable Services :

1. Property Information on saleable area, age and permitted occupation purposes of private domestic properties (excluding village type of houses); and
2. Rateable values contained in the Valuation Lists and/or Government Rent Rolls for the latest 3 years.

Rateable value is an estimated annual rental value of a property at a designated valuation reference date, assuming that the property was then vacant and to let from year to year, on the basis that the tenant undertakes to pay all usual tenant’s rates and taxes, whilst the landlord undertakes to pay the Government rent, the costs of repairs and insurance and any other expenses necessary to maintain the tenement to a state to command that rent.

The reasons why the rent that you paid is not the same as the rateable value assessed may be as follows:

1. The agreement date of the rent that you paid is different from the valuation reference date;
2. The rent that you currently paid may be negotiated on renewal of your previous lease;
3. The rent that you currently paid may be a stepped rent;
4. There may be some specified terms and conditions in the tenancy agreement that you need to bear the repair fees, insurance and other fees of the property that should be paid by the landlord;
5. Improvements you have made to the property may not affect your rent but may affect the rateable value; and
6. The rateable value is based on a representative value derived from the analysis of a bundle of rental evidence of similar properties in the vicinity, but not solely your property.

The above examples are for reference only. The reported rents will be adjusted to accord with the definition of rateable value and to account for the difference in time between the rent commencement date and the valuation reference date or other circumstances.

The new Valuation List and Government Rent Roll listing the rateable values of all assessed properties will be available for public inspection after the declaration of the Valuation List and Government Rent Roll in mid-March and up to 31 May each year. During this period you may visit the Enquiry Counter of this Department on 15th Floor of Cheung Sha Wan Government Offices for inspection of the List and Rent Roll. Alternatively, you may also search for entries of the List and Rent Roll on the Department’s website or its Property Information Online website.

You can lodge a proposal to alter the new rateable value after the declaration of the Valuation List and Government Rent Roll from mid-March up to 31 May of the year. It should be made on the specified form Form R20A which is available at the Enquiry Counter of the Department and the Home Affairs Enquiry Centres of Home Affairs Department, or can be downloaded from the Forms Section of the Department’s website. If you are paying rates and Government rent together, you only need to lodge proposal against the rateable value in the Valuation List provided that the rateable value for charging rates and rent is the same. However, if the rateable value for rent is different, you will need to object to both.

The proposal must be submitted on or before 31 May of the year. The Commissioner has no discretion in accepting late submission of proposal.

You will be notified of the result of your proposal through the specified form (Form R22A – Notice of Decision) before 1 December of the same year. The Notice of Decision will either confirm the original assessment or provide the revised rateable value if altered, or confirm whether or not the property is liable for assessment to rates, as the case may be.

You can contact the responsible officer of your case by calling the telephone number printed on the Notice of Decision (Form R22A). Colleagues of this Department will provide the necessary assistance.

The Commissioner may at any time make an interim valuation of a tenement which is not included in the Valuation List and/or Government Rent Roll and is liable for assessment to rates and/or Government rent. This applies mainly to newly completed tenements or tenements which have undergone structural alterations.

Whenever the Commissioner serves a notice of an amendment to a Valuation List and/or Government Rent Roll by way of an interim valuation, the owner or occupier who is not satisfied with the assessment made for his property may, within 28 DAYS, serve on the Commissioner a notice of objection in the specified Form R23A (Notice of Objection to an Interim Valuation) stating the grounds of objection, i.e. the tenement which is subject to interim valuation is valued above its proper rateable value or is not liable for assessment to rates and/or Government rent.

Generally for newly constructed properties, rates and/or Government rent of the completed premises will be payable from:-

1. Domestic Properties- 90 days from the date of issue of the occupation permit/consent to assign/consent to lease/certificate of compliance (whichever is applicable), irrespective of the date on which the premises were first occupied.
2. Non-domestic Properties- 180 days from the date of the occupation permit/consent to assign/consent to lease/certificate of compliance (whichever is applicable) or the date on which the premises were first occupied, whichever is the earlier.

This Department will inform you of the rateable value and the amount of rates and/or Government rent payable in a Notice of Interim Valuation (Form R6) together with a First Demand for Rates and/or Government Rent. These are sent to you at your correspondence address by ordinary post generally within 8 months from the date on which rates and/or Government rent become payable.

This Department will state the saleable area of a newly-built domestic property, but excluding village house, on the Notice of Interim Valuation when it is first assessed to rates and/or Government rent.

Other free and chargeable services provided by the Department can be found in the above Question 4.

If you consider that the property is valued above its proper rateable value or is not liable for assessment to rates and/or Government rent, you may, within 28 DAYS of the service of the Notice of Interim Valuation, serve on the Commissioner a Notice of Objection. Copies of the specified Form R23A are available from the Enquiry Counter of this Department and the Home Affairs Enquiry Centres of Home Affairs Department or can be downloaded from the Forms Section of the Department’s website. Notices of Objection are carefully considered by professional staff of the Department. A Notice of Decision will be issued within six months after the expiry of the 28-day period either advising you that the original rateable value will be maintained, or advising you what alteration to the rateable value is to be made.

You can contact the responsible officer of your case printed on the Notice of Decision (Form R24). Colleagues of this Department will provide the necessary assistance.

If you are not satisfied with the decision, you may appeal to the Lands Tribunal within 28 DAYS of the service of the Notice of Decision. A fee is payable on lodging the appeal.

Rates and Government rent, based on the original rateable value, must be paid as demanded and late payments will be subject to surcharge. If the rateable value is amended as a result of the objection or appeal, adjustments to the rates and rent will be made in subsequent demands.

Yes. If you consider that the property should not be deleted from the Valuation List and/or Government Rent Roll or that the proposed correction is wrong, you may, within 28 DAYS of the service of the Notices, serve on the Commissioner Notices of Objection. Copies of the specified Forms R23B & R23C (Notice of Objection to a Deletion from the Valuation List and/or Government Rent Roll and Notice of Objection to a Correction to the Valuation List and/or Government Rent Roll respectively) are available from the Enquiry Counter of this Department and Home Affairs Enquiry Centres of Home Affairs Department, or can be downloaded from the Forms Section of the Department’s website.