Identify the notice type
The annual bill charges the next year’s tax in advance and includes a GIRO schedule where applicable. A valuation notice may establish Annual Value for a new property or revise an existing value after market or physical changes. The sample rates use the owner-occupied schedule from 2025 and non-owner-occupied schedule from 2024, so treat sample amounts as illustrations.
Transfers and remission notices
The page also shows notices granting qualifying reconstruction remission and notifications after a transfer. New owners can be liable for property-tax arrears, so lawyers should settle outstanding amounts and privately apportion current-year tax. IRAS does not apportion tax between buyer and seller. Check the property, period, Annual Value and occupancy classification on the actual notice before relying on a sample.
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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