Properties exempt from property tax

1. All buildings held in trust exclusively for public religious worship or for religious worship and for use as classrooms, together with the lands immediately attached to them and used as churchyards or burial grounds;

2. All buildings and lands belonging to and used by a registered charitable organisation, and not falling within the description of any other paragraph in this list;

3. All buildings and lands belonging to and used by the University of the West Indies and the Council of Legal Education;

4. All buildings and lands belonging to Primary Schools, Agricultural, Industrial or Vocational Schools approved by the Minister Responsible for Education.

5. All buildings and lands belonging to Secondary Schools receiving any payment out of the Consolidated Fund;

6. All buildings and lands, belonging to Secondary Schools, Commercial Schools or Preparatory Schools with not less than twelve scholars in average attendance and certified by the Minister responsible for Education to be efficient;

7. All property belonging to the Crown, the Government of Jamaica or any Parish Council, or the Kingston and St. Andrew Corporation;

8. All freehold property vested in the Commissioner of Lands and in the occupation of the Crown, the Government of Jamaica, a Parish Council, the Kingston and St Andrew

Corporation or the holder of a public office by virtue of his employment;

9. All buildings belonging to any church used as rectories, caretaker cottages or church halls, together with the lands immediately attached and belonging to them, so long as the area of land so exempt does not exceed one (1) acre;

10. All buildings and lands belonging to and used solely for the purposes of any private hospital approved by the minister;

11. All buildings and lands belonging to any social, cultural organisation approved by the minister and used solely for the purposes of such organisation.