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Property Tax Regimes in East Africa

Property Tax Regimes in East Africa

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The report covers three basic issues: property tax legislation and practice, the significance and magnitude of property tax revenue, and the prospects of property taxation in the three East African countries - Kenya, Uganda and Tanzania.
The report covers three basic issues: property tax legislation and practice, the significance and magnitude of property tax revenue, and the prospects of property taxation in the three East African countries - Kenya, Uganda and Tanzania.

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03/26/2014

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In Kenya, land is valued using the
market value. Property tax assessment is
the responsibility of the local authority,
which must identify a valuer to prepare
the valuation roll. Te valuer can either be
a council employee, from the Ministry of
Lands or from the private sector. Te valuer,
as an individual, is responsible for gathering
the necessary land information, ascertaining
a value, and producing the valuation roll for
the local council. Te council then tables
valuation roll, informs the public, and handles
the objections. Te valuation is then certifed
by the council and used for taxation purposes.

Valuation rolls were to be prepared every fve
years but this was changed to every ten (10)
years in 1991. However, the law does provide
for the production of supplementary tax rolls

19

CHAPTER 4

PROPERTY TAX REGIMES IN EAST AFRICA

on an annual basis as required. Te various
valuation rolls are not kept up to date. Many
of the current valuation rolls date back to the
early 1980s, with sporadic and ad hoc issuance
of incomplete supplementary valuation rolls.

Tis cannot be attributed to the availability
of valuers. Kenya has a long tradition in the
training of valuers, dating back to late 1960s.
As at the end of 2009, the total number of
those who have been registered as valuers stood
at 428. However, currently there are a total
of about 282 registered valuers, out of whom
about 130 are licensed and practicing valuers.

Local authorities do not have the capacity
to systematically maintain and coordinate
their fscal cadastre information. With the
exception of Nairobi, Mombasa, Nakuru and
Kisumu, local authorities depend on the Rating
Department under the Ministry of Lands to
create and update their valuation rolls.

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