Our late brother's property was rented out prior to his passing. As the tenancy has ended, can we apply for the onwer-occupier tax rates (OOTR)?

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No. As the owner-occupier tax rates were not applied on the residential property prior to the owner’s passing (i.e. the property was rented out or vacant), the concession is not applicable, and the property will continue to be taxed at the non-owner-occupier residential tax rates. Please arrange to have the property legally transferred to the beneficiaries. IRAS will review the OOTR based on the new owner’s eligibility.

Our late brother's property was rented out prior to his passing. As the tenancy has ended, can we apply for the onwer-occupier tax rates (OOTR)?

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