Owning Guide
How to Object to Your Property's Annual Value (and the Honest Odds)
Your property tax rests on the Annual Value IRAS assigns, so if it looks too high you can object. But the grounds are narrow, the deadlines are short and IRAS reports that almost all residential objections fail. Here is how the process works and what to check first.
What you can object to
You can object to the Annual Value (AV) and/or its effective date. You cannot object to the tax rates, which are fixed by whether the property is owner-occupied or not; see the property tax guide. The AV is IRAS's estimate of the annual rent the property could fetch, based on comparable market rents.
Valid and invalid grounds
IRAS says these are not valid grounds and will be rejected:
- Tax rates are too high
- There is no rental income because the property is owner-occupied or vacant
- Financial difficulty
- For newly completed properties, issues about property tax apportionment with developers
What can work is evidence that the AV is higher than market rents for comparable properties. In your objection you state the AV you want, the effective date and your grounds, with supporting evidence. Rental data is published by HDB (for flats) and URA (for private homes).
Deadlines
- Within 30 days of the date on the Valuation Notice that tells you your AV.
- You can also object to the AV in the Valuation List at any time during the year, even with no notice, but by 31 December of the year of that list.
You can check your current AV on IRAS's View Property Summary service, and IRAS's "Check Annual Value of Property" service lets you look up any property for $2.50 a search. File through IRAS's "Object to Annual Value" digital service.
Outcomes and appeal
- Objections to residential AVs are generally resolved within 6 months to a year, and complex cases take longer.
- IRAS says 98% of residential AV objections are unsuccessful, with no change to the original assessment, because most AVs are found in line with market rents.
- If IRAS disallows or only partly allows your objection, you may appeal to the Valuation Review Board within 30 days of the notice of decision.
- You still must pay the property tax by the due date. Any overpayment is refunded if the bill is revised. A 5% late penalty applies if you do not pay.
Before you file
- Check your AV against what the property would rent for, using HDB or URA rental data for similar units.
- Check that the effective date is right, for example if there was a change to the property.
- Check that you are getting owner-occupier rates if you qualify; that is a separate application rather than an objection.
- Weigh the effort: with the low success rate, only file with real evidence.
If you let the property, see rental income tax: the property tax you pay is deductible against rent.
FAQ
Can I object because my property tax is too high?
Not on the grounds of tax rates. You can object to the Annual Value or its effective date if you have evidence it does not reflect market rents.
How long do I have to object?
30 days from the date of the Valuation Notice, or by 31 December of the year for objections to the AV in the Valuation List.
Do I still have to pay while my objection is pending?
Yes. Property tax is payable even if you have filed an objection or appeal, and excess payment is refunded if the bill is revised.
How often do objections succeed?
IRAS reports that 98% of residential AV objections are unsuccessful.
Where can I appeal if IRAS rejects my objection?
To the Valuation Review Board, within 30 days of the notice of IRAS's decision.
Related guides
- Rental Income Tax Singapore: Deductions & the 15% Rule
- Renting Out Your Whole HDB Flat: Rules and Quota
- Is Profit From Selling Property Taxable in Singapore?
Figures current as of October 2026, from IRAS pages. The statistics quoted are IRAS's own and can change. This guide is general information only and is not tax advice.
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