I have stopped renting out my property. Why is it still taxed at the non-owner-occupier residential tax rates?

When the lease on your property ends and you have moved back into your home, you have to reapply for the owner-occupier tax rates for your property using ‘Apply/Withdraw Owner-Occupier Tax Rates’ digital service.
If the lease is pre-terminated, you can apply for the owner-occupier tax rates via our 'Apply/Withdraw Owner-Occupier Tax Rates' digital service with supporting documents to show that the lease has been pre-terminated. You may refer to the section above on “Applying for owner-occupier tax rates” for some examples of supporting documents that you can provide to show that the lease has been pre-terminated.
This information is sourced from IRAS