I am a school teacher. I live on a one-acre lot next door to a famous hotel in Negril. You have given my land a value similar to that of the hotel. Why am I expected to pay the same amount of tax?

Although your property is being used as a private dwelling house, your land is similar in value to that of the hotel. The valuation took into account the potential use of your land for resort development and not its existing use for a private dwelling house. You may apply on the prescribed form to the Land Taxation Relief Board for Statutory Relief. Forms are available from the Collector of Taxes or the NLA Customer Service offices.