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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.

This underscores individual and social implications for how mental disorders and mental well-being are constructed, conceived of and treated. Further, this paper aims to examine positive psychology’s role in supporting the advancement of a broader systemic and contextual approach to mental health. With that aim, this paper connects data on mental health and well-being with peace studies to describe the systems of value and social ecologies underpinning mental disorders, using public happiness/Felicitas Publica as a possible framework to enhance public mental health while intervening at the local level (Bruni and Zamagni, 2007; Marujo and Neto, 2013, 2014, 2016, 2017, 2021; Marujo et al., 2019).

Theoretical foundations and data on positive peace and mental well-being are described with the intention to propose a systemic, contextual, relational, communitarian, economic and sociopolitical perspective of well-being that goes beyond individual bodies and/or brains and, instead, views mental disorder and mental health as social currency (Beck, 2020).

The interventions using dialogic, conversational and community approaches are a possible path to promote peace, mental health and public happiness.

Examining the interplay between the fields of positive psychology, mental health and cultures of peace, this work contributes to the broadening of research and subsequent intervention topics through transdisciplinary approaches while reinforcing the role of systemic and social determinants and complementing the prevalent medical model and intraindividual perspective of mental health and well-being.

Adopting positive psychology to address mental health through public happiness concepts and interventions opens opportunities to respond to the ebb and flow of social challenges and life-giving opportunities. Therefore, the paper intends to articulate actor-related, relational, structural and cultural dimensions while moving away from discrete technocratic and individual models and pays attention to the way their implementations are aligned with both individual and social needs.

The work offers an inclusive, equalitarian, politically sensitive approach to positive mental health and positive psychology, bringing forward a structural transformation and human rights-based approach perspective while rethinking the type of social and political solutions to mental health issues.

Creating a critically constructive debate vis-à-vis the fluidity and complexity of the social world, the paper examines mental health and positive psychology simultaneously from a “hardware” (institutions, infrastructures, services, systems, etc.) and a “software” (i.e. individuals and community/societal relations).