How Neighboring Councils Shape Property Tax Reassessment: The Roles of Relational Capital and Process Innovation

Asma Senawi; Atasya Osmadi; Siti Fairuz Che Pin

doi:10.2478/remav-2026-0020

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How Neighboring Councils Shape Property Tax Reassessment: The Roles of Relational Capital and Process Innovation

Real Estate Management and Valuation

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By: Asma Senawi , Atasya Osmadi and Siti Fairuz Che Pin

Open Access

|Mar 2026

Authors

Asma Senawi

asma5126@uitm.edu.my

Department of Built Environment Studies and Technology, Faculty of Built Environment, Universiti Teknologi MARA Perak Branch, Seri Iskandar, Perak, Malaysia

Atasya Osmadi

a.osmadi@usm.my

School of Housing, Building and Planning, Universiti Sains Malaysia, Penang, Malaysia

Siti Fairuz Che Pin

sitif288@uitm.edu.my

Department of Built Environment Studies and Technology, Faculty of Built Environment, Universiti Teknologi MARA Perak Branch, Seri Iskandar, Perak, Malaysia

DOI: https://doi.org/10.2478/remav-2026-0020 | Journal eISSN: 2300-5289

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Language: English

Submitted on: Aug 19, 2025

Accepted on: Feb 24, 2026

Published on: Mar 3, 2026

Published by: Real Estate Management and Valuation

In partnership with: Paradigm Publishing Services

Publication frequency: 4 issues per year

Keywords:

property tax,

relational capital,

process innovation,

neighboring councils,

policy diffusion

Related subjects:

Business and economics,

Political economics,

Political economics, other

© 2026 Asma Senawi, Atasya Osmadi, Siti Fairuz Che Pin, published by Real Estate Management and Valuation
This work is licensed under the Creative Commons Attribution 4.0 License.

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