The Regional Revenue Agency (Bapenda) of Kabupaten Bekasi is running a waiver of PBB-P2 administrative sanctions from 1 to 31 August 2026. The legal basis is Acting Regent of Bekasi Decision No. 100.3.3.2/KEP.566-BAPENDA/2026, dated 30 July 2026, alongside the Acting Regent's Circular Letter dated 31 July 2026. The programme runs with the regency's 76th anniversary events.
It carries a single provision: PBB-P2 arrears through tax year 2025 are released from late-payment penalties, provided the principal is settled within August. The Head of Bapenda Kabupaten Bekasi, Iwan Ridwan, has urged residents to make full use of the window, while Acting Regent Asep Surya Atmaja has noted that the remaining time is now measured in days.
So if you have read a headline about a "Bekasi property tax discount" and assumed the principal is being cut, that assumption does not hold on the regency side. What disappears is the penalty.
Why two Bekasis run two different rules
They are separate local governments. Kota Bekasi and Kabupaten Bekasi each set their own PBB-P2 policy, each with its own legal instrument and its own calendar. The near-identical names are why residents mix the two programmes up so consistently.
| Kabupaten Bekasi | Kota Bekasi | |
|---|---|---|
| Payment window | 1–31 August 2026 | 1 August–9 September 2026 |
| Penalty on arrears | Waived, arrears through tax year 2025 | Waived 100%, arrears through tax year 2025 |
| Current-year principal | Payable in full | Cut by assessment book (Book I 17% down to Book V 2%) |
| Principal on old arrears | Payable in full | 81% cut for tax year 2020 and earlier, conditional on 2021–2026 being settled first |
| Instrument | Acting Regent Decision No. 100.3.3.2/KEP.566-BAPENDA/2026 (30 July 2026) | Bapenda Kota Bekasi 2026 regional tax relief programme |
The Kota Bekasi side, including how to read your own assessment book, is broken down separately in Kota Bekasi's 2026 PBB relief programme. Only one thing needs checking first: which administration your taxable object falls under. That is printed on the SPPT, not something to infer from the street address.
Look at the "Letak Objek Pajak" line and the issuing Bapenda on your most recent SPPT PBB-P2. Houses in Tambun, Cibitung, Cikarang, Setu and Tarumajaya fall under Kabupaten Bekasi. Houses in Bekasi Utara, Bekasi Barat, Medan Satria and the other city districts fall under Kota Bekasi.
The people most affected are sellers on the regency side
PBB attaches to the taxable object, not to a person. When a house changes hands, the arrears sitting on it move too, and late-payment sanctions accumulated over several years can grow until they rival the principal itself.
That is where 31 August stops being a tax notice and starts being a scheduling problem. In practice, the PPAT and the BPHTB validation desk generally ask for proof that the current year's PBB is settled before the deed of sale is processed. If the property you are selling carries old arrears, there are two paths:
- Settle the principal before 31 August 2026. The penalty is gone, the file is clean, and the payment receipt goes straight into the transfer-of-title bundle.
- Settle after the window. The principal is the same figure, but the penalty that would have been waived comes back into the calculation.
The gap between those two paths is not symbolic. On arrears that have been running for several years, the administrative sanction can be a bigger line than the most recent year's principal.
Which is why, if you are selling a house in Tambun or Cibitung to move into a new landed home in Bekasi Utara, the order matters. Clear the old property's tax status first, then lock the signing date on the new one. Relocation plans slip most often over a single document stuck at the validation desk.
What to actually do
- Pull your most recent SPPT PBB-P2. The taxable object number and the assessed amount are both on it, and those are the first two things you will be asked for.
- Check prior-year arrears with Bapenda Kabupaten Bekasi or the available payment channels. Do not rely on memory — an SPPT that never reached the owner still counts as an assessment.
- Settle the principal inside the 1–31 August 2026 window. Counting from 23 August 2026, that leaves eight days.
- Keep the receipt. It gets requested again at BPHTB validation, at the drafting of the deed of sale, and at title transfer.
- If the property is already under a sale agreement, tell your PPAT about the arrears now rather than on signing day.
Transfer files stall routinely over one small missing component, and under the newer service standard a returned file means starting at the back of the queue again. The consequences are covered in the 10-working-day title transfer standard.
If your house has no arrears at all
Then this programme passes you by, which is the good outcome. The waiver only touches late-payment sanctions, and an owner who has always paid on time has no sanction to forgive.
Still worth doing: make sure the current year's SPPT is settled before year-end, and keep the receipt filed with your other property documents. How to read an SPPT, including the NJOP components and how late penalties are calculated, is set out in our guide to PBB for first-time homeowners in Bekasi.
For sellers, PBB is one of several tax lines that surface at the notary's desk. The seller's side, final income tax on the transfer of rights, is worked through in the 2.5% final tax on selling a house, and the buyer's side in our BPHTB guide for first-time buyers.
Note: this article is general and educational, not tax advice. The terms, amounts and period of the programme are set by Bapenda Kabupaten Bekasi and are subject to change. For your own taxable object, confirm directly with Bapenda Kabupaten Bekasi before paying.
If you are looking at a ready-stock unit in Bekasi Utara
When the plan is to sell an older house in the regency and move into a two-storey landed home in the city, two tax positions run in parallel and tend to wait on each other. The old side decides when the money lands; the new side decides when signing can be scheduled.
Two things worth asking the sales team before signing anything: how long the unit you want can be held while the old house sells, and the likely annual PBB assessment for that unit type once the SPPT is issued in your name. The second figure joins the recurring annual costs alongside estate maintenance and electricity, and it is far more comfortable to know before signing than when the first SPPT arrives.
Selling an old house while eyeing a new unit?
The Kingspoint team can walk you through the document order and signing schedule for ready-stock Emerald 70 units on Jl. Raya Perjuangan, Bekasi Utara, including the recurring annual costs to expect.
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