Rating and Valuation Department - Rates (2024)

Under the Rating Ordinance, any aggrieved person can serve on the Commissioner of Rating and Valuation a "proposal" to alter an entry in a new Valuation List or an "objection" against a correction, deletion or addition to an existing Valuation List.

1. Proposal

Following a general revaluation, a new Valuation List is declared by the Commissioner in the month of March and is made available for public inspection up to 31 May of the same year. Any person who is aggrieved by an entry in the Valuation List may object to the new rateable value by submitting a "Proposal" in the specified form (Form R20A) on or before 31 May of the year.

i. Grounds of Submitting Proposal

The person making the proposal must be aggrieved on one of the following grounds:

1. that a tenement for which he is liable to pay rates has been valued above its proper rateable value;
2. that a tenement included in a Valuation List ought to be omitted therefrom;
3. that a tenement which ought to be included in a Valuation List has been omitted therefrom; or
4. that a tenement included in a Valuation List has been valued below its proper rateable value.

ii. Mode of Serving Proposal

Proposal (Form R20A) may be served by post or in person at the Department's Office. Members of the public may also submit their proposal (Form e-R20A) by using the "Electronic Submission of Forms" service provided at the Department's website. Service by fax will not be accepted.

iii. Notice of Decision

Upon receiving a valid proposal, the Commissioner will review the assessment and may confirm or alter the entry in the Valuation List. The decision must be issued before 1 December of the year in which a new List comes into force.

2. Objection

Whenever the Commissioner issues a notice of alteration to a Valuation List by way of a correction, a deletion or an interim valuation, an aggrieved owner or occupier may, within 28 days after the service of the notice by the Commissioner, serve on the Commissioner a notice of objection in the specified form (Form R23A/B/C). The Commissioner does not have the discretion to accept late objections.

i. Grounds of Submitting Objection

The objection must be made on one of the following grounds:

1. the proposed correction is wrong;
2. the tenement to be deleted ought not to be deleted; or
3. the tenement which is subject to an interim valuation is valued above its proper rateable value or is not liable for assessment to rates.

ii. Mode of Serving Notice of Objection

Notice of Objection (Form R23A/B/C) may be served by post or in person at the Department's Office. Members of the public may also submit their objection (Form e‐R23A/B/C) by using the "Electronic Submission of Forms" service provided at the Department's website. Service by fax will not be accepted.

iii. Notice of Decision

After reviewing an objection, the Commissioner may confirm, vary or set aside the interim valuation, the deletion or the correction to the Valuation List. The Commissioner is required to issue decisions on the objections within 6 months after the expiration of the 28-day objection period.

3. No Suspension of Payment upon Objection

Even if a proposal or an objection is lodged, rates and/or Government rent must be paid as demanded and late payments will be subject to a surcharge. If the rateable value is amended as a result of the proposal or objection, the alteration will be backdated to the relevant date the rateable value takes effect and adjustment to the rates and/or Government rent will be made in subsequent demands.

4. Appeal

A person on whom a Notice of Decision has been served may, if still unsatisfied with the Commissioner's decision on the proposal or objection, lodge an appeal with the Lands Tribunal within 28 days of the service of the Notice of Decision. A fee is payable on lodging the appeal.

Forms used for appeals and advice on appeal procedures may be obtained from the Lands Tribunal at:

Lands Tribunal Building
38 Gascoigne Road
Kowloon
Tel. No.: 2771 3034

5. Objections and Appeals under the Government Rent (Assessment and Collection) Ordinance

Please refer to the Government Rent section under Our Services for details.