Lebak Regency Exempts Small Rice Fields from Property Tax 2026

Lebak Regency in Banten will waive Property Tax (PBB) for agricultural plots smaller than 5,000 square metres, effective 2026. Regent Mochamad Hasbi Asyidiki Jayabaya announced the measure on 5 December 2025.

The regional original revenue (PAD) loss was initially projected at IDR 10 billion, but after data correction it was revised to IDR 5.35 billion. The shortfall will be covered by other PAD sources, notably dividends from regional-owned enterprises (BUMD), and is supported by Law No 1/2022 which sets lower PBB rates for food‑production land.

The exemption aims to boost farmers’ purchasing power, as they form the backbone of Lebak’s economy, and to encourage BUMD to improve performance. The policy reflects the local government’s effort to balance fiscal sustainability with agricultural support.