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The role of local authorities is crucial in addressing the essential needs of communities, and they possess the right to impose property taxes on all properties within their territory. Property taxes are levied on all properties, contributing to approximately 60% of the local authority’s finances. However, their role in this policy is not frequently understood, primarily in executing property tax reassessment. Hence, this paper aims to reveal property tax reassessment implementation and identify its key challenges.

The latest tone of the list record was extracted from the local government division, Ministry of Housing and Local Government Malaysia, to answer the research objective. The data were received on November 2021 by email. Furthermore, through the literature review, the most significant challenges in property tax reassessment were identified, compared and presented.

The results highlight that property tax reassessment implementation in West Malaysia is at the level of concern where only two councils have the latest tone of the list. However, larger councils have a higher performance compared to smaller councils. The findings also reveal various challenges in property tax reassessment, such as insufficient human resources, inadequate property systems and software and lack of financial capacity. Others include a shortage of competent assessors, lower public education, political interference and socioeconomic uncertainty.

This study offers practical implications to policy and decision-makers in the West Malaysian local authorities. Despite inferior performance by West Malaysian local authorities, there is a need for conducting property tax reassessment activity to ensure the quality and uniformity of the assessment. This study suggests that local government stakeholders and managers should devote more attention to formulating long-term plans and promoting the property tax reassessment practice. The property tax reform could solve the current situation of substandard reassessment activity.

This study explains, compares and interprets the actual statistical data through the figures and summarises the challenges of property tax reassessment activity among local authorities.

The focus in professional learning is often on formal activities such as workshops, conferences and courses. There is also a tendency to focus on formal programmes of coaching and mentoring in teacher education. Emphasising the formal activities means that everyday informal learning in educational settings is overlooked. Informal coaching and mentoring could be utilised to support teachers' career-long professional learning.

This is a conceptual paper which draws on the author's research and seeks to expand what is considered as professional learning within teacher education – namely, informal coaching and mentoring. To understand how to support this professional learning, the lens of social practice is used with an emphasis on learning environments and learning practices.

Coaching and mentoring can be identified in informal encounters in the staffroom, school corridors and many places and situations. Findings are presented in relation to the importance of informal learning from and with colleagues and the role of headteachers.

More attention has been paid to informal learning, but there is still a need for what could be termed an “informal turn”. Understanding that informal coaching and mentoring afford professional learning opportunities to the teachers who both provide and receive coaching and mentoring can help to support their learning. Recommendations are provided on how educational settings can facilitate and support these professional learning opportunities while preserving their informality.