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By Jason Lim, REN 84424 · IQI Realty · Checked on 14 November 2026
Every Johor Bahru home sits under a local council, which sends your assessment tax bill, approves renovations, licenses businesses and looks after street lights, drains and parks. The short answer: Greater Johor Bahru is split between four councils, MBJB (Johor Bahru), MBIP (Iskandar Puteri), MBPG (Pasir Gudang) and MPKu (Kulai). Assessment tax is due twice a year, by 28 February and 31 August. The quickest way to know which council covers a home is to look at the name printed on its assessment bill.
Quick answer
- How many councils: Johor has 16 local authorities (pihak berkuasa tempatan, PBT). Four of them cover Greater Johor Bahru: MBJB, MBIP, MBPG and MPKu.
- Which one is yours: check the council named on the assessment (cukai taksiran) bill. Area names such as Skudai or Tebrau do not follow council lines.
- Assessment tax: paid to the council twice a year, by 28 February and 31 August (MBJB). It is a different bill from quit rent, which goes to the land office.
- Rates: Johor councils’ rates ranged from 0.01% to 0.7% when five councils revalued in 2023; the Local Government Act 1976 allows up to 5% (The Star, December 2023).
- Complaints: MyAduan Johor covers MBJB, MBIP, MBPG and MPKu since 1 April 2026 (The Star, September 2026).
- Councillors: appointed by the state, not elected.
What a local council does, and what it does not
Land matters such as titles, quit rent and state consent for foreign buyers sit with the Johor state government and its land offices. Local councils run under the Local Government Act 1976 (Act 171), the Street, Drainage and Building Act 1974 (Act 133) and the Town and Country Planning Act 1976. MBJB lists 12 functions, including planning, road maintenance, waste management, business licensing and property tax.
For a homeowner, it helps to know which office to call:
| Issue | Usually handled by | Notes |
|---|---|---|
| Assessment tax (cukai taksiran, often called cukai pintu) | Local council | Two payments a year. |
| Renovation permits, building plans, awnings and fences | Local council | Under section 70 of Act 133; see my renovation permit guide. |
| Planning permission and local plans (zoning) | Local council, with PLANMalaysia@Johor | See how to check zoning and the local plan. |
| Business licences, signboards, hawkers | Local council | A shared state licensing guideline since November 2022. |
| Street lights, roadside drains, public parks, roadside trees | Local council (some through contractors) | Lodge reports on MyAduan Johor in Greater JB. |
| Quit rent (cukai tanah), land titles, transfers, state consent | Land office or PTG Johor | Not the council; see quit rent vs assessment tax. |
| Water supply | The state water operator | See electricity and water bills in JB. |
| Public sewerage | Indah Water (IWK), regulated by SPAN | IWK took over the public sewers in the MBJB and MBPG areas on 1 December 2021. |
| Condo common property disputes | Your JMB or MC, then the Commissioner of Buildings (COB) and the Strata Management Tribunal | See the Strata Management Tribunal in Johor. |
The four councils of Greater Johor Bahru
Three are city councils (Majlis Bandaraya) and one is a municipal council (Majlis Perbandaran). Boundaries can cut through a neighbourhood, so the bill decides.
| Council | Status and facts | Areas buyers often ask about |
|---|---|---|
| MBJB, Majlis Bandaraya Johor Bahru (Johor Bahru City Council) | City since 1 January 1994. 373.18 km², 24 councillor zones; about 296,000 assessed holdings in 2018. | The city centre, JB Sentral and Bukit Chagar, much of Tebrau and Mount Austin, and Johor Jaya and Ulu Tiram, which MBJB took over in 2016. |
| MBIP, Majlis Bandaraya Iskandar Puteri (Iskandar Puteri City Council) | Johor’s second city council, upgraded in 2017. | Iskandar Puteri, Medini, Bukit Indah, Gelang Patah, parts of Skudai, and Forest City, where MBIP issues business licences. |
| MBPG, Majlis Bandaraya Pasir Gudang (Pasir Gudang City Council) | City since 22 November 2020. About 35,956 hectares and 533,868 residents at the time. | Pasir Gudang and the east side, including Permas Jaya. |
| MPKu, Majlis Perbandaran Kulai (Kulai Municipal Council) | Municipal council. It last revalued its assessment list in 2019. | Kulai, Senai and the townships around them. |
Beyond Greater JB, the Pengerang council was set up in 2017 to cover the petrochemical hub in the south-east and became a municipal council in 2020. Pontian has its own municipal council, and both were added to the Johor-Singapore Special Economic Zone in July 2024, alongside MBJB, MBIP, MBPG and MPKu. Kluang, Batu Pahat, Muar, Kota Tinggi and the other districts each have at least one council of their own. See my JS-SEZ incentives guide.
How to check which council covers a home
- Ask the seller for the latest assessment bill. The council’s name and the account number are printed on it. Your lawyer needs it anyway (see subsale arrears and apportionment).
- For a new launch, the advertising permit names the approving council.
- If in doubt, call the council’s assessment or valuation department with the address or lot number.
Assessment tax: how it works in Johor
Assessment tax is the council’s property rate. The council values each holding, puts it in a valuation list and charges a rate on that value for each class of property (residential, commercial, industrial, vacant land). The Local Government Act 1976 allows a rate of up to 5%. When five Johor councils revalued in 2023, the state said their rates were no higher than 0.7% and as low as 0.01% (The Star, 8 December 2023). Pengerang’s notice that year set 0.06% for residential and 0.45% for industrial holdings.
Due dates and paying from abroad
- Two payments a year. MBJB’s information booklet sets the January–June half due by 28 February and the July–December half by 31 August. Check your own council’s bill for its dates.
- Ways to pay. Council counters, council websites and online banking; owners abroad usually pay online. Keep the receipts (see property documents to keep).
- If you miss a deadline. Expect a reminder slip and late charges set by your council. Continued non-payment can lead to legal action and a warrant of attachment, and arrears must be cleared before a sale or refinance (SAYS, March 2026).
- Arrears matter when you buy. MBJB reported more than RM200 million in unpaid assessment tax in September 2023. In a subsale, your lawyer checks that the seller has paid up to the completion date.
Revaluations and objections
Councils are meant to revise their valuation lists every five years under section 137 of Act 171, but most Johor councils had last done so in 2013. In 2023 MBJB, MBIP, MBPG, Kluang and Pengerang issued new lists based on 2020 values, and the state said 40.4% of the 807,441 owners concerned would see no change. About 2.46% of owners objected (The Star, October and December 2023). Ten of the other councils were revaluing for 2025.
A new valuation list comes with a short window for written objections; in 2023 the deadlines ran from late October to mid-November. Owners abroad should keep their correspondence address with the council up to date (see managing JB property from overseas).
For a full yearly budget, see landed home running costs and condo running costs in JB.
Not sure which council covers a home?
Send me the listing or address. I’ll tell you which council it falls under and ask the seller for the latest assessment and quit rent bills, so you see the running costs before you offer.
WhatsApp JasonPermits and approvals homeowners deal with
Most homeowners meet their council through permits. The main ones:
- Renovations and extensions. Section 70 of Act 133 requires the council’s prior written permission to erect a building, and adding new foundations, a bigger structure or a new roof counts. MBJB publishes standard sketch plans for small works on landed homes; its December 2022 checklist lists plan processing from RM7 per m² on the ground floor (minimum RM70). Condos also need the management’s written approval. See my renovation permit guide and illegal extensions in subsale houses.
- Building plans and completion. Applications go through the councils’ One Stop Centre (OSC 3.0 Plus) system. A new home’s Certificate of Completion and Compliance (CCC) is issued by the professional who supervised it and lodged with the council (see the CCC explained).
- Business licences. Running a business from home, or letting units as a hostel, can need a council licence. MBIP said in September 2026 it had found 57 unauthorised structural changes since 2022, mostly for high-density rentals. See running a business from a residential property and short-stay rental rules.
- Planning and land use. Before you buy next to empty land, check the local plan for what can be built there. Land conversion and subdivision go through the land office, not the council.
Complaints: MyAduan Johor and other channels
MyAduan Johor is the state’s integrated complaints system. It lets residents lodge a report and track it, with two-way updates. It started with MBJB on 1 August 2025 and expanded to MBIP, MBPG and MPKu on 1 April 2026. By 14 September 2026 it had received 16,265 complaints and resolved 13,030, according to the state housing and local government committee chairman (The Star, 28 September 2026). Common topics were street lights, trees, roads, drains and cleanliness. The older national Public Complaints Management System (SISPAA) is to be merged into it later (The Star, December 2025).
Tips for a useful report:
- Be precise. Give the street, a map pin and a dated photo.
- Pick the right body. A blocked roadside drain is a council matter; a leaking water main is for the water operator; a broken lift or corridor light in a condo is for your JMB or MC first.
- Neighbour problems. An illegal extension next door goes to the council’s building department; a boundary wall argument may need your lawyer (see neighbour and boundary disputes).
Condos: the council, the COB and your management body
In a condo, the management body (the developer, then the JMB and later the MC) runs the common property and collects maintenance fees. The council still bills assessment tax and approves permits. Under the Strata Management Act 2013, a Commissioner of Buildings (COB) is appointed for each local authority area. The COB oversees management bodies and handles complaints about them. Unresolved disputes over fees, by-laws or repairs can go to the Strata Management Tribunal. See JMB vs management corporation.
Foreign owners and buyers
Council rules do not depend on nationality: foreign owners pay the same assessment tax and need the same permits. Buying rules for foreigners are state matters: Johor’s RM1 million minimum for most residential property, state consent with an approval fee of 3% (minimum RM30,000), and stamp duty of 8% for foreign buyers since 1 January 2026. See the Johor foreigner minimum price guide and state consent in Johor. If you are coming on MM2H, I coordinate with a MOTAC-licensed MM2H agent, and approval is decided by the authorities (see MM2H property support).
General information only, not legal or tax advice. Rates, fees and procedures differ between councils and change; check with your council and your lawyer.
Where to buy if this matters to you
- JB Sentral and Bukit Chagar: MBJB’s city centre, near the CIQ.
- Mount Austin: family homes and condos in MBJB’s area.
- Tebrau, Setia Indah and Molek: established MBJB neighbourhoods.
- Iskandar Puteri: newer townships under MBIP, near the Second Link.
- Bukit Indah and Gelang Patah: gated landed estates under MBIP.
- Skudai, Tampoi and Kempas: council lines cross these areas, so check the bill.
- Permas Jaya and Senibong: the east side, much of it under MBPG.
- Kulai and Senai: MPKu’s townships near the airport.
Compare them on my JB property map.
More Johor living guides: Quit rent and assessment tax · Moving in: utilities and internet · Sewerage bills and septic tanks · Flood risk in JB · Temporary Occupation Licences in Johor · Objecting to higher assessment tax · Boundary wall and fence permits
Frequently asked questions
Which local council covers my home in Johor Bahru?
Check the council named on the assessment (cukai taksiran) bill. Greater Johor Bahru is split between MBJB, MBIP, MBPG and MPKu, and boundaries can cut through areas such as Skudai and Tebrau, so the bill is more reliable than the area name.
What is the difference between MBJB and MBIP?
Both are city councils. MBJB (Johor Bahru City Council, a city since 1994) covers the city centre, much of Tebrau, Mount Austin, Johor Jaya and Ulu Tiram. MBIP (Iskandar Puteri City Council, a city since 2017) covers Iskandar Puteri, Medini, Bukit Indah, Gelang Patah, parts of Skudai and Forest City.
When is assessment tax due in Johor Bahru?
Twice a year. MBJB sets the first half due by 28 February and the second half by 31 August. Late payment can bring reminder notices and late charges, and arrears must be cleared before a sale or refinance.
Is assessment tax the same as quit rent?
No. Assessment tax (cukai taksiran or cukai pintu) is paid to the local council and funds local services. Quit rent (cukai tanah) is paid to the state through the land office. Owners pay both.
How do I make a complaint to the council in JB?
In MBJB, MBIP, MBPG and MPKu areas, use MyAduan Johor, which lets you track your report. Other councils take complaints at their counters, hotlines, websites or through SISPAA. For problems inside a condo, start with your JMB or MC.
Are Johor local councillors elected?
No. Councillors are appointed by the Johor state government under the Local Government Act 1976. In April 2024 the state approved 384 councillors for its 16 councils for a two-year term.
Buying or owning a home in JB?
Tell me the area and the type of home you want. I will tell you which council covers it, get the latest assessment and quit rent bills from the seller, and flag any permit questions for your lawyer before you offer. You can also book an appointment for viewings, or a Zoom consultation if you are abroad.
Sources: MBJB, information booklet (functions, area, assessment due dates, complaints), updated June 2018; RTM Berita, “Johor lulus lantik 384 ahli majlis PBT”, 20 April 2024; Utusan Malaysia, on Pasir Gudang’s city status, 22 November 2020; The Star, “Two local councils added to special economic zone”, 22 July 2024; New Straits Times, “New local authority launched to oversee Johor’s PIPC”, January 2017; Malay Mail, on the Pengerang Municipal Council, 7 March 2020; The Star, “It’s the property value that’s up, says exco man”, 21 October 2023; The Star, “Not meant to burden the people”, 26 October 2023; The Star, “Objections to new assessment tax rates at under 3%”, 8 December 2023; SAYS, on missed assessment tax payments, 19 March 2026; The Star, “MyAduan Johor to include more councils by Q2 2026”, 23 December 2025; The Star, “Johor steps up complaint handling”, 28 September 2026; Street, Drainage and Building Act 1974, Part V, section 70 (as published by the National House Buyers Association), checked November 2026; MBJB, checklist for minor renovation permit plans (MBJB/OSC/UT/P2_14), December 2022; KPKT, OSC 3.0 Plus manual (as published by MBJB), checked November 2026; Pihak Berkuasa Tempatan Negeri Johor, Garis Panduan Pemerkasaan Pelesenan Negeri Johor, 1 November 2022; The Star, “MBIP cracks down on illegal hostels”, 26 September 2026; The Star, on MBIP business licences in Forest City, 21 July 2026; Bernama, on IWK taking over the public sewerage systems of MBJB and MBPG, 11 October 2021; PLANMalaysia@Johor, list of development plans for the whole state, updated 4 December 2023; Attorney General’s Chambers, Laws of Malaysia portal: Local Government Act 1976 (Act 171) and Strata Management Act 2013 (Act 757), checked November 2026
Jason Lim, REN 84424, IQI Realty Sdn. Bhd. E (1) 1584/6. General information checked on 14 November 2026, not legal or tax advice. Council boundaries, rates, fees and complaint channels change; confirm with your local council, the land office and your lawyer before you commit.