Transfer and valuation
Before completion, obtain the property-tax requisition and resolve arrears. Lawyers privately apportion the year’s tax and the seller’s lawyer files the transfer notice within one month. Annual Value for land is 5% of estimated freehold market value, with a 10% property-tax rate; this is different from a completed residential building’s rental valuation.
Post-transfer checks
Verify the acknowledgement, correct mailing address and the new account balance. Joint owners share payment responsibility. The page directs payment within one month of the acknowledgement and provides GIRO options. Collective-sale sites have a separate e-Tax guide; do not assume the ordinary land calculation resolves every redevelopment classification or remission.
Official source
A concise, independent Apex Gateway guide based on the official English source, not a reproduction of the complete document. Consult the original for full conditions, exceptions and subsequent updates.
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