Clarendon Municipal Corporation Property Tax Brochure

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Your property tax is key to improving the value of home ownership. If you disagree with the assessed value of your land  You may serve a Notice of Objection at the Commission of Land Valuations within 60 days of receiving the Notice of Valuation  You may complete a Declaration of Value form indicating the amount you believe to be the more accurate value of the land  You should pay 75% of the property tax liability while the objection is being considered

 The placement of a caveat (lien) on property, preventing its sale or use in any business transactions  Forfeiture of property and its sale to recover property tax owed

CLARENDON MUNICIPAL CORPORATION

Laws related to property Property Tax Mobile Unit coming to a location taxes near you!!!!!  Property Tax Act  The Tax Quick and easy payment (Collection) Act  Land Taxation Relief Act  The Land Valuation Act  The Quit Rents CLARENDON MUNICIPAL Act LEGAL ACTIONS THAT CAN BE TAKEN AGAINST YOU

 Issuing of summonses for action through the courts  Issuing of levy warrant for seizure of goods or chattels and its auction to recover sums outstanding  Issuing of levy warrant for the seizure of money, bonds, securities etc. to recover sums outstanding

CORPORATION 3 Sevens Road, May Pen Tel.: 876-986-2216/2234/2403 Fax: 876-986-9583 E-mail: clarendonpc@mlgcd.gov.jm Website: clarendonpc.gov.jm

For more information call Tax Administration Jamaica 902-9488 or 902-9443

VISION To advance local communities through efficient, effective and creative planning, cooperative efforts and citizens' inclusion

MISSION A modernised Clarendon linking people to possibilities for prosperity


Property tax pays for essential services provided by and supervised by municipal corporations Exemptions from property tax

Introduction

Property tax is used to fund property related services: streetlights, solid waste collection and disposal, improvements in the social infrastructure and support for the Corporation’s administration. Clarendon has consistently had one of the lowest property tax inflows. High compliance levels will allow the Clarendon Municipal Corporation to provide more and better community related services.

 Buildings used exclusively for Church worship, that is, church yards, burial grounds, rectories etc.  Educational institutions and properties owned by the Council of Legal Education  Land owned by govt. and local authorities Options for payment  Hospitals, charitable or cultural 1. Payment in full organisations approved by the Minister and 2. Biannually: April 1 & October 1 used solely for that purpose 3. Quarterly: April 1, June1, October 1 and January 1 Property Tax Relief

Relief may be granted by the Minister of Property tax is a fee charged on all properties All persons in possession of land: owner, Finance & Public Service to persons who in Jamaica. occupier, tenant, mortgagee or any other have difficulty in paying, as follows: person in possession.  Reduction in rate for agricultural purposes What does it pay for?  Statutory relief where the valuation  Expansion and maintenance of streetlights What is my valuation (potential use) is higher than current use number?  Collection and disposal of garbage Visit iMap Jamaica at  Special Discretionary Relief based on  Community infrastructure and civic www.nla.gov.jm/map.asp decision by the Clarendon Municipal improvements e.g. parks’ Corporation’s Special Discretionary Relief Where is it payable?  Rehabilitation of parochial roads committee in instances where hardship  Online at www.nla.gov.jm/map.asp prevents payment  Administrative support to the Municipal  The Property Tax Mobile Unit Corporation How is land valued?  At any collectorate/tax office On the unimproved value, that is, without When is it due? MAY PEN- 7 Windsor Avenue st the value of buildings, crops etc. Value is Property tax is due on the 1 of April each CHAPELTON Main Street based on land size, zoning, potential for year. LIONEL TOWN - Bustamante Drive development, access to municipal and commercial services etc. What is property tax?

Who pays property tax?


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