Owner and occupier information
Provide the deceased owner’s name, property address, death date, will status and executor or administrator details. The beneficiary or resident next-of-kin table records age, identity, relationship, beneficiary status and actual occupancy. It also asks whether the person claims owner-occupier rates on another residential property. These distinctions identify the estate’s facts rather than treating all relatives as eligible beneficiaries.
Why transfer has not occurred
The form asks for reasons such as resident minors, a missing beneficiary supported by a police report, or other valid circumstances. Financial difficulty is accompanied by a reference to legal-aid assistance. Explain the actual obstacle and provide the requested supporting material. Completing this appeal does not itself extend the tax rates, establish inheritance rights or transfer property ownership; IRAS must assess the request under the applicable owner-occupier treatment.
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.
Read the official PDF ↗