8. If I received a Property Tax assessment and found that the net assessable value (NAV) and the tax charged are incorrect, what should I do?

You must lodge a written notice of objection with this Department within one month after the date of issue of the assessment, stating the grounds of objection clearly.

You should find out why the NAV was incorrect. If the assessment was an estimated assessment raised under section 59(3) of the Inland Revenue Ordinance, you must submit a completed tax return together with your objection letter.

If you are eligible for, and wish to select, Personal Assessment, you should double-check your tax returns to ensure that your selection is valid.

Pending the ultimate settlement of the objection, you should pay as indicated on the demand note or follow the Assessor's advice as regards tax payment - whether you have to pay a lesser amount of tax or the full tax in the first instance.