|
|
The Government has put in place mechanisms by which persons may seek relief from Property Tax where special circumstances apply. There are three types of relief available, namely: Statutory Relief, Agricultural Derating and Special Discretionary Relief. Statutory Relief Granted in cases where the valuation takes into account a potential use of the land which is higher than its existing use. For example, you may own and live in a house which is situated in a growing commercial area. In this case, the valuation will reflect the potential of the land to be used as offices or shops. Applications should be made to the Commissioner of Land Valuations, 8 Ardenne Road, Kingston 10. Agricultural Derating Granted where the land is in bona fide use for agriculture and is in substantial agricultural production. Derating allows a reduction of 50% of the tax assessed. Applications should be made to the Secretary, Land Taxation Relief Board, 1-3 King Street, Kingston. Special Discretionary Relief Granted in genuine cases of hardship where a taxpayer finds it burdensome to pay the Property Tax. If, despite statutory relief, there remains a genuine inability to pay, for example in the case of a pensioner or a widow, the taxpayer may apply for a reduction in property taxes. Applications should be made to your local Parish Council Office or the KSAC office. APPLICATION FORMS ARE AVAILABLE FROM THE COLLECTORS OF TAXES ISLANDWIDE A message from the Ministry of Finance & Planning.
|
