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?

If the Valuation is correct but I cannot pay the taxes, what can I do?

You may apply to the Ministry of Finance for Special Discretionary Relief.

My tax this year has increased significantly over last year’s tax. I will not be able to pay it all at once. Can I make arrangements with the Collector?

Yes, you can make arrangements with your Collector of Taxes. 

The value given to my land seems reasonable but the tax is too high, how can I object?

The Land Valuation Act provides for objection to value only and not to tax. However, if you are experiencing hardship in paying the tax, you may apply to the Ministry of Finance for Special Discretionary Relief.

I disagree with the value you have placed on my land. I need to have it changed. What can I do about it and to whom do I apply?

You may object on the prescribed form to the Commissioner of Land Valuations within 60 days of the date of issue of the Notice of Valuation. This form is available from the NLA Customer Service offices or Collectorates island wide.

I have not yet received my Valuation or Assessment Notice. How am I expected to pay my tax when I don’t know what it is?

You may contact your Collector of Taxes or the NLA Customer Service offices for this information.

My parcel of land was given a much higher valuation than that of my neighbour although both are about the same size. Why is this so?

The difference in valuations could be due to some physical defect in your neighbour’s land such as a gully course running through it.

There are no roads leading to my land. It is very rocky and steep. No one wants to buy it. Why was it given such a very high value?

Special advantages of your land also have to be taken into account, for example, proximity to resort or urban areas.

No one visited my property to value it and yet I was sent a Notice of Valuation. How is this possible?

There are approximately 650,000 parcels of land in Jamaica. It is not possible for valuers to make a detailed inspection of all properties. Most properties are valued using “mass appraisal techniques” which do not necessitate inspection of each site. However, there is a process for dealing with special cases.

How was the value of my land arrived at?

The price paid for properties sold in your area or a similar area is used to arrive at the value of your land.