Exploring the impacts of assessment tax revaluation towards local communities: a ratepayer’s perspective.

Assessment tax revaluation has become a significant issue in urban areas like Penang Island, where rising property values and tax increases can create financial strain for low- and middle-income families, leading to housing insecurity and dissatisfaction with local government services. These challenges often reduce tax compliance and public trust, especially when there are perceived inconsistencies in assessment practices, lack of transparency in revenue use, and inadequate communication from authorities. This study aims to examine Using a qualitative approach, in-depth interviews with local property owners were analyzed through thematic analysis using NVivo software. The findings reveal key themes such as varying levels of public understanding, the importance of effective communication, perceived fairness, financial impact, service quality, and administrative effectiveness, particularly the need for accurate and up-to-date property data. These insights are crucial for developing fairer, more transparent, and responsive tax policies that support sustainable local government revenue while meeting the needs and expectations of the community.