Property tax is a form of taxation payable by real estate owners on their holdings because of their ownership or possession of the property. In Malaysia, a property tax revaluation is done once every five years or within an extended period as determined by the state government. However, the Ministry of Housing and Local Government Malaysia has recorded that most local authorities have not revalued their property for almost 35 years. Thus, the researchers conducted a focus group interview to identify the impediments in a revaluation of property tax among local authorities. The participants consisted of forty-three (43) officers from twentytwo (22) local authorities in the West of Malaysia. Data from focus groups identified were transcribed and analyzed using thematic analysis. Findings from the focus group revealed four (4) main impediment factors, namely (1) lack of knowledge in property tax revaluation paperwork, (2) lack of workforce, (3) cost constraints, and (4) time-consuming.

This study aims to determine flood victims’ satisfaction towards housing relocation at Kuala Krai, Kelantan, during the post-occupancy period. The evaluation of satisfaction criteria of housing relocation is derived from the literature review conducted. Throughout this study, a questionnaire survey was used to obtain the required data. This quantitative research method employed a questionnaire survey to identify flood victims' satisfaction towards housing relocation established from the selected 13 criteria. The data were collected from 80 out of 100 targeted respondents among the flood victims in Kuala Krai residing in this area. The data obtained were analysed using the Statistical Package for Social Sciences (SPSS) version 23.0 software. The data were also interpreted in a table and ranked according to the mean score range. Hence, this study's overall findings indicate that the respondents were not satisfied with the relocation building's performance, particularly on housing design, indoor air quality, waste management, public amenities, public transportation, safety and were most dissatisfied with public areas. Therefore, it is hoped that this study's findings will be benefited mainly to improve the post-disaster housing construction for the flood victims in the future since the satisfaction level for every element is highlighted in this study.

Abstract. Floods can cause damage like slightly damaged, significantly damaged or destroyed to homes and possessions as well as disruption to communications. Inherently, victims should be given temporary or permanent houses depending on the degree of damage to their houses. Therefore, an assessment on the levels of damage must be carried out in the aftermath of a flood as a direction for recovery effort, for example housing resettlement. The fact is, in Malaysia, there is still no standardized damage assessment used by the relevant authorities in assessing the degree of housing damage after a disaster. As a result, errors in assessing the degree of housing damage and providing inaccurate type of assistance might occur. Thus, this research emphasis on the understanding the degree of house damage and recommend the significant input in developing the damage assessment model in Malaysia. To achieve the objective, this research applies a self-developed model that is derived from the literature review (framework or model of the degrees of housing damage after flood) and the observation at the case study area to see the actual conditions of the affected houses. After that, questionnaires were distributed to 50 respondents consist of engineers (n=10), architects (n=10), quantity surveyors (n=10), real estate valuers (n=10) and building surveyor (n=10) by using purposive sampling to gauge their perceptions on attributes of degree of housing damage and eventually conducting a focus group consist of ten (10) technical experts involved in MERCY Malaysia in assessing the housing damage for model validation. The findings indicate that the degree of damage can be classified as 'minor', 'major' and 'destroyed'. Research findings will give input in the form of a Housing Damage Assessment Framework for the government, NGOs, MERCY, insurers or other appropriate bodies involve in assessing or evaluating the condition of houses affected by floods.

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The development charge is levied to developers if the project is approved for either the conversion of land use, the increment of plot ratios or density, which increases the land value. To date, seven (7) states have implemented the development charges at their local authorities. Each state has a different interpretation of the policy, framework and development charges practices. An interview using a focus group was conducted to identify issues after the implementation of the development charges. Eight (8) local authorities were selected as research samples. Findings from the focus group have discovered five (5) main issues; namely duration, the collection of data, individual application, payment method, and unstandardized rate. Keywords: work procedure, development charge, local governments, issues and challenges.Keywords: Procedural Issues; Development ChargeeISSN: 2398-4287 © 2019. The Authors. Published for AMER ABRA cE-Bs by e-International Publishing House, Ltd., UK. This is an open access article under the CC BYNC-ND license (http://creativecommons.org/licenses/by-nc-nd/4.0/). Peer–review under responsibility of AMER (Association of Malaysian Environment-Behaviour Researchers), ABRA (Association of Behavioural Researchers on Asians) and cE-Bs (Centre for Environment-Behaviour Studies), Faculty of Architecture, Planning & Surveying, Universiti Teknologi MARA, Malaysia.DOI: https://doi.org/10.21834/e-bpj.v4i11.1668