In keeping with the announcement made by the Minister of Finance and the Public Service, the Honourable Audley Shaw, as of April 1, 2010 properties with unimproved values up to $300,000 attract a flat rate of $1,000.00 up from $600.00.  Properties with unimproved values exceeding $300,000.00 attract an additional 0.75% for each additional dollar. 

Property tax payment may be made in full or in half-yearly or quarter yearly installments.  Half yearly installments are to be made on April 1 and October 1 each year, while quarterly installments are to be made on April 1, July1, October 1 and January 1.  Whether payment is in full or in installments, first installments made after April 30 may attract a 10% penalty.

To make it more convenient for property owners, the tax Administration has made a number of options available for paying property tax:

• Persons may visit any of the 29 tax offices located across the island Mondays to Fridays between 9:00am and 4:00pm.
  
• Persons in Portmore may also visit the Portmore tax office on Saturdays between the hours of 10:00am and 4:00 pm.
• Payments maybe made online at www.jamaicatax-online.gov.jm
• During the month of April to July the Inland Revenue Department will be carrying out “out-stations” operation particularly in the rural  areas.  Please note Inland Revenue Officers assigned at “out-stations’ will wear their staff IDs and receipts will be issued for all
  payments made.

Persons who are in arrears for previous years are also reminded that outstanding Property Tax or face penalties.

For more information and details of the schedule for outstations operations, persons may contact the Tax Administration Customer Care Centre at 1-888-Tax-HELP (1-888-829-4357) –local; 1888-GO-JATAX (1888-465-2829) – USA; This e-mail address is being protected from spam bots, you need JavaScript enabled to view it or visit www.jamaicatax.gov.jm

New Property Tax Rates -What you pay

Consequent on the new property tax rates which took effect on April 1, 2010, the table below shows the property tax liabilities for selected properties:

Property Tax Question and Answer

Q What is property tax?

A Property Tax is a charge levied on all property in Jamaica.

Q Who pays property tax?

A All persons in possession of land; such a person is defined by the Property Tax Act as the owner, occupier, mortgagee in possession or other person in actual possession of such property.

Q Are any property owners exempt from paying property tax?

A The following categories of land are exempt from the payment of Property Tax:

• Buildings exclusively used for religious worship, churches yards, burial grounds and Rectories,
• Educational institutions and properties owned by the Council of Legal Education,
• Government-owned lands,
• Lands owned by the Local Authorities,
• Hospitals, and
• Lands owned by charitable or cultural organisations approved by the Minister and used solely for the purposes of such organisations.

Q How is property tax calculated?

A All properties with an unimproved value of up to J$300,000.00 is charged a flat rate of J$1,000.00. Properties with values exceeding J$300,000.00 will attract an additional 0.75% for every additional dollar.

Q How is land valuated?

A Valuation in Jamaica is based on the unimproved value of the land, that is, the price which the owner would expect to receive if he were selling the land alone disregarding the value of any improvements such as buildings and crops. Several factors determine the (unimproved) value of land, including: Size of the parcel of land, Zoning and type of land, Potential for development, Topography (elevation & other surface features), Soil classification, Access to municipal & commercial services, and Neighbourhood characteristics.

Q What if you disagree with the assessed value of your property

A You may serve a Notice of Objection on the prescribed form at the Commissioner of Land Valuations within 60 days after receiving the Notice of Valuation. You may also fill in a Declaration of Value form indicating the amount that they believe is the more accurate value of the land. The landowner should pay 75% of the tax liability while the objection is being considered.

Q What actions can the government take to recover unpaid property taxes?

A Under the Tax Collection Act the tax collector may take the following actions:

• Request Direct Payments from Accountant General in cases where property tax is owed by Public Officers.
• Issue summonses for arrears and penalties owed, if persons fail attend Court, a Warrant of Disobedience may result, where they may be imprisoned for up to three (3) months or an ?Ex Parte order can be made.
• Levy Warrant or Distrain on Goods/Chattel  seizure of goods and auction of same to recover outstanding property tax
• Levy Warrant Distrain on Securities, etc. seizure money, bonds, securities, etc and disposal to recover outstanding Property Tax.
• Caveat on the Property (lien):- This blocks the person from transacting any business with the property, such as sale or collateral.
• Forfeiture of Property:- The property may be seized and sold to recover property tax owed.
• Collect from People in Possession-payments may be demanded from persons in possession of or occupying the property. E.g. owner, occupier, renter, mortgagee, leasee or other person in actual possession of the property.

Q. What are the laws that relates to property tax

A. The Property Tax Act; Land Taxation (Relief) Act; The Land Valuation Act; The Tax (Collection) Act

What Your Property Tax Pays For

Property taxes are used to finance property-related services in communities throughout Jamaica. Property Tax pays for:

• Maintenance and expansion of street lighting,
• Collection and disposal of solid waste,
• Community infrastructure and civil improvements,
• Administration of Local Authorities,
• Repairs to fire stations, and
• Rehabilitation of parochial/farm roads.