The purpose and the deceased owner’s details
This is an appeal to extend Owner-Occupier Tax Rates (OOTR) for a property still held under deceased ownership. Identify the deceased property owner, property address and date of death. Answer whether the deceased left a will. The form itself does not state the usual extension period, an automatic qualifying rule or an appeal deadline. It is a request for IRAS to assess the circumstances, rather than a document that transfers ownership.
Executor or administrator information
The form provides four lines for executors or administrators. It then asks for beneficiaries named in the will, beneficiaries under intestacy or shariah law where there is no will, or next-of-kin residing in the property. These are alternative descriptions of the persons to be identified according to the estate’s facts. Do not describe a resident relative as a beneficiary without answering the form’s separate beneficiary question.
Complete each beneficiary or resident column
There are four person columns. For each person, provide name, age, NRIC number and relationship to the deceased; answer whether the person is a beneficiary under the will or applicable intestacy/shariah law; answer whether the person is staying in this property; and answer whether they are claiming OOTR on any other residential property. Identity, inheritance status, actual occupancy and another owner-occupier claim are four separate factual checks. The second-page occupancy questions continue the same table from page one.
Explain the obstacle to transferring ownership
Tick the applicable reason and provide the related information. For beneficiaries below the legal age to transfer property, name the minors residing in the property. For a missing beneficiary who cannot be found, provide a copy of the police report concerning that person. The form also permits other valid reasons with space to explain them. Where financial difficulties prevent transfer, it points to seeking assistance from Legal Aid. It does not prescribe a numerical legal age, grant legal-aid eligibility, or guarantee acceptance of any listed reason.
Official source
This article independently explains the substantive contents of the official PDF, including the relevant conditions, procedures and annexes. The linked document remains the authoritative source for its original wording, and later changes should be checked separately.
Read the official PDF ↗