To mark Indonesia's 81st Independence Day, the Regional Revenue Agency (Bapenda) of Kota Bekasi is running a local tax relief programme from 1 August to 9 September 2026. The head of Bapenda Kota Bekasi, Muhammad Solikhin, said the package covers both a cut to the principal of the land and building tax for rural and urban areas (PBB-P2) and a waiver of administrative penalties.
If you own a house in Bekasi Utara, this window is worth using. But it is not one discount. Three separate provisions sit inside a single programme, and each one is aimed at a different owner.
Three provisions people keep reading as one
First, a reduction in the 2026 PBB-P2 principal. The size follows your assessment book: Book I 17 percent, Book II 8 percent, Book III 5 percent, Book IV 3 percent, Book V 2 percent.
Second, a 100 percent waiver of penalties on PBB-P2 arrears for tax years 2025 and earlier. That covers the late-payment sanction, not the principal itself.
Third, an 81 percent reduction of the principal for tax years 2020 and earlier. This one carries a condition that is easy to miss: the taxpayer must already have settled, or been exempted from, PBB-P2 for 2021 through 2026. Old arrears cannot be cut on their own while recent years sit untouched.
Beyond PBB-P2, the penalty waiver also reaches advertising tax, groundwater tax, and the specific goods and services taxes on food and beverage, hotel services, parking, and arts and entertainment for tax periods through June 2026. That part matters to shophouse owners already trading, not to residential owners.
The discount shrinks as the bill grows
The Book I to Book V structure in PBB-P2 groups taxpayers by the size of the assessment itself, not by the size or location of the house. Book I holds the smallest assessments, Book V the largest.
| Assessment book | 2026 principal reduction | Roughly who |
|---|---|---|
| Book I | 17% | Smallest assessments, typically older houses or narrow plots |
| Book II | 8% | Landed houses in the lower-middle assessed value range |
| Book III | 5% | Many landed cluster houses fall in this group |
| Book IV | 3% | Large houses, shophouses, some commercial property |
| Book V | 2% | Largest assessments, mostly commercial and industrial |
Notice which way the numbers run. The percentage falls as the assessment rises, so a bigger tax bill does not bring proportionally bigger savings. For a two-storey landed house around Jl. Raya Perjuangan, the realistic principal cut sits in the low single digits, not the teens.
So if you own a newer house and you pay on time every year, the saving here is honestly small. Take it anyway, since the only requirement is paying inside the stated period. Just do not defer other plans on the assumption that this is a large discount.
Your assessment book is printed on the SPPT PBB-P2 document. It is not something you calculate yourself. If you are unsure which book applies, bring your latest SPPT to the Bapenda Kota Bekasi counter and have it confirmed before you pay.
The biggest winner is the second-hand buyer who inherited arrears
This is where the other two provisions stop being footnotes. Property tax attaches to the object. When a house changes hands, arrears sitting on it become the new owner's problem, and late-payment penalties accumulated over several years can grow past the principal they were charged on.
For a second-hand buyer in Bekasi Utara who discovers old arrears on the property, the combination of a full penalty waiver through tax year 2025 and an 81 percent principal cut for 2020 and earlier is a far larger saving than 5 percent off the current bill. The order is fixed, though: clear 2021 through 2026 first, and only then can the older arrears be reduced.
So if you are in the middle of buying a second-hand house and the closing falls within the next few weeks, check the property's tax status now rather than after the deed of sale. That gap in timing decides whether those arrears land inside the relief window or outside it.
This window is thinner than February's
Kota Bekasi ran a comparable programme from 20 February to 30 April 2026. The principal reductions then were more generous at the lower end, and the reduction offered on old arrears at that time stood at 87 percent.
The comparison is useful for exactly one purpose: closing off the thought that it is better to wait for the next round because these usually get bigger. The last two windows moved the other way. Nothing guarantees a third window this year, and if one arrives, there is no basis for assuming it will be more generous.
What to prepare if you plan to use it
- Have your latest SPPT PBB-P2 to hand. The tax object number and the assessed amount are both on it, and those are the first two things you will be asked for.
- Check whether the property carries arrears from earlier years. If it does, ask about the settlement order, because the 81 percent reduction requires 2021 through 2026 to be cleared first.
- Pay inside the 1 August to 9 September 2026 window. After that date the reduction and the penalty waiver no longer apply automatically.
- Keep the payment receipt. It gets requested again when you process the deed of sale, the title transfer, or a mortgage application.
That receipt is not standalone paperwork. Title transfer files are routinely held up because the current year's property tax has not been settled, and under the new service standard a returned file means your place in the queue starts again from the back. We covered that sequence in the new 10-working-day title transfer standard.
Note: this article is general and educational, not tax advice. The amounts, conditions, and period of the relief programme are set by Bapenda Kota Bekasi and may change. For your own tax object, confirm directly with Bapenda Kota Bekasi before making any payment.
What this means for ready-stock buyers in Bekasi Utara
If you are closing this year, you probably will not have an SPPT in your own name while this programme is running. Until the parent title is split and the object is recorded under your name, the tax on that unit still sits with the previous party.
The useful move now is not chasing this year's discount but asking the sales team two things before closing: when the first SPPT in your name is issued, and roughly what the annual assessment looks like for the unit type you are taking. That figure joins your recurring annual costs alongside estate management fees and electricity, and it is more comfortable to know before signing than when the first bill arrives.
How to read an SPPT and its assessed value components is broken down in our guide to property tax for first-time buyers in Bekasi. The acquisition duty, which people often confuse with annual property tax even though it is a different tax paid at a different moment, is covered in our BPHTB guide for first-time buyers.
Want the annual property tax range for an Emerald 70 unit?
The Kingspoint team can walk you through when the first tax bill is issued in a buyer's name and what the other recurring annual costs look like for ready-stock units on Jl. Raya Perjuangan, Bekasi Utara.
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