PROPERTY TAX AND YOU

DO YOU have questions about Property Tax? If the answer is YES, then here are some Frequently Asked Questions.

1. What is property tax?

Property Tax is a charge levied on property listed on the Valuation Roll in Jamaica.

2. Who pays property tax?

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.

3. When does Property Tax payment become due?

Property Tax payment becomes due on April 1, at the start of each Financial Year. However, property owners or persons in possession of the property have until April 30 to make payment.

4. How do persons check previous balances on their property tax?

Property tax balances may be checked using TAJ’s online query feature via www. jamaicatax.gov.jm. Property owners must have their valuation and strata lot number ready to check status of their property tax, going back seven years.

5. What if you disagree with the assessed value of your property?

Ans. You may serve a Notice of Objection on the prescribed form at the Commissioner of Land Valuation within 60 days after receiving the Notice of Valuation. You may also complete 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.

6. Where can you get additional information?

For more information, forms and guidance on Property Tax operations, persons may contact Tax Administration Jamaica Customer Care Centre at 888-TAX-HELP (888-829-4357) – local; 1-888-GO-JATAX (1-888465-2829) – USA or visit the Property Tax Hub on TAJ’s website at www.jamaicatax.gov.jm or email taxhelp@taj.gov.jm.