Property Tax FAQ
Questions & Answers
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 When is property tax due?
A Property tax becomes due on April 1 each year and may be paidn in full, half yearly or quarter yearly installment. Half yearly installments are to be made on April1 and October 1 each year while quarterly installments are to be made on April 1, July 1, October 1, and January 1. Whether payment is made in full or in installments, first payments made after April 30 may attract a 10% penalty.
Q Where do I pay my property tax?
A You may pay your property tax at any of the 29 tax offices located islandwide. You may also pay online at www.jamaicatax-online.gov.jm
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
Q. What Your Property Tax Pays For
A.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.