Denpasar weighs changes to land and building tax valuations for 2027

In brief: Denpasar officials reviewed simulations for the city's 2027 property tax assessments on 22 October 2026. The exercise could inform future NJOP values, but it has not produced an approved schedule of revised valuations or individual tax bills.

A simulation is guiding the city's 2027 plans

Mayor I Gusti Ngurah Jaya Negara chaired a meeting where Denpasar's regional revenue agency, Bapenda, presented the results of its assessment review. Officials said the work draws on property market developments and information from Indonesia's National Land Agency (BPN). Researchers, academics and professional valuers are also involved in examining the options.

The city wants a tax framework that reflects credible valuation data while considering residents' ability to pay. Those are the stated aims of the review, not a promise that every property owner's bill will stay unchanged. According to the city administration, the simulation results will feed into the formulation of its 2027 policy.

What NJOP does — and does not — tell an owner

NJOP, short for *Nilai Jual Objek Pajak*, is a property's assessed value for tax purposes. It is relevant to PBB-P2, the local tax on land and buildings in rural and urban areas. A revised assessment could therefore affect a future tax calculation, but an NJOP figure is neither the tax rate itself nor proof of a property's achievable selling price.

Neither the city announcement nor the 23 October report from ANTARA sets out approved new NJOP values for individual properties, a new rate schedule or amounts payable in 2027. Owners cannot yet translate the October discussion into a reliable percentage change in their own annual bills.

The geographical limit is just as important. Denpasar is a city within Bali province; its proposals cannot be assumed to apply to property in Badung, Gianyar or other local jurisdictions. For a purchase or a long-term holding decision in Denpasar, the current tax notice remains a reference point, while any 2027 estimate will need to be revisited once final local rules and property-specific assessments are available. Contract terms may also determine which party ultimately bears the cost where a property is rented or used by someone other than its owner.