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, churchyards, 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
● Properties owned by charitable or cultural organisations approved by the Minister and used solely for such organisations.
Q. How is property tax calculated?
A. Properties with an unimproved value of up to J$100,000.00 will be charged a flat rate of J$1,000.00.
Properties with values exceeding J$100,000.00 up to J$1,000,000.00 will attract an additional 1.5% for every additional dollar above J$100,000.00. Properties with values exceeding J$1,000,000.00 will attract an additional 2.0% for every additional dollar.