The stability and growth of Malta’s property market depend on transparent and fair tax assessment systems. Surely, improvements should include using the Promise of Sale (POS) date for all valuations and exempting bank-financed residential purchases from mandatory inspections. The current legal framework gives the Commissioner broad oversight and enforcement powers to ensure duty is collected on the true property market value. Under the Duty on Documents and Transfers Rules, the valuation date is typically the POS date. Certainly, to address annual price increases, a mandatory reduction should apply to assessed values if inspections occur more than three months after the POS date.