Ms$.$ Pang was a Hong Kong resident and migrated to the US for more than a decade ago. She returns to Hong Kong to visit her relatives and friends three to four times each year spending about a week each time. In the year $2022,$ Ms$.$ Pang acquired a local residential property during her stay in Hong Kong. The purchase consideration was partially settled by a mortgage loan from a bank in Hong Kong.

The property was then leased to a tenant, Mr$.$ Cheng, under the following terms:

$($i$)$ Term of lease: four years from $1$ July $2022$

$($ii$)$ Monthly rental: $$18,000$ payable in advance on the first day of each month

$($iii$)$ Rent free period: $1\mathrm{.}5$ months from $1$ July $2022$

$($iv$)$ Premium: HK$$36,000$ payable on $1$ July $2022$

$($v$)$ Rental deposit HK$$36,000$ payable on $1$ July $2022($refundable$)$

$($vi$)$ Rates: HK$$3\mathrm{.}000$ per quarter, payable by Ms$.$ Pang

$($vii$)$ Management fee: HK$$1,500$ per month, payable by Ms$.$ Pang

Due to financial difficulties, Mr$.$ Cheng has only paid HK$$11,000$ per month as rental since January $2023$ and from April $2023,$ Mr$.$ Cheng did not pay any rent to Ms$.$ Pang at all. Finally, Mr$.$ Cheng moved out from the property on $31$ July $2023$ and cannot be traced anymore $($the IRD agreed with Ms$.$ Pang on the irrecoverable rent as bad debt on the same date$).$

Ms$.$ Pang has become more cautious in the property leasing market and finally she leased the property to another tenant, Mr$.$ Tsang, for a one$-$year leasing term, with annual rental amount of HK$$120,000$ fully payable in advance. Rates and management fee, both in the same amount as last year, are fully payable by Ms$.$ Pang. The new lease was effective on $1$ September $2023.$

Ms$.$ Pang has incurred HK$$55,000$ and HK$$86,000$ mortgage loan interest for the years ended $31$ March $2023$ and $2024$ respectively.

Please provide a Property Tax Computations $2022/23$ and $2023/24$ for Ms$.$ Pang showing her property tax payable.