Property Tax
Act No. 2 of 1997 is an Act to provide for the imposition and collection of tax on real property and for connected matters.
Valuation takes into account the following:
-
Location
-
Land prices in the area
-
Development potential
-
Type of land
-
Size of land and other relevant factors
-
Condition of building
When the tax is due:
Current rates available:
Classification
|
Land %
|
Building %
|
Agricultural | 0.0 | 0.0 |
Agricultural Idle | 0.2 | 0.0 |
Amenity
|
0.1
|
0.1
|
Commercial
|
0.5
|
0.3
|
Hotel
|
0.3
|
0.02
|
Industrial
|
0.3
|
0.2
|
Institutional
|
0.1
|
0.1
|
Residential | 0.2 | 0.3 |
Reserve
|
0.1
|
0.0
|
Waste
|
0.1
|
0.0
|
Where are the taxes payable?
The rights of the Taxpayer to object and appeal: