What is meant by the term “Mass Appraisal Techniques”?

This is a system whereby parcels of land within a particular locality are grouped and valued based on similarity in a number of features such as size, location, use, topography and access.

Is it because I have a big modern house on my land that you have taxed me so high? 

The size of your house does not determine your tax. It is the value of your land only that is taken into account in calculating your tax.

You say that the valuation is based on “open market value”, that is, the price for which land is currently being sold. I am not selling my house or land. Why is the valuation so high?

Although the land may not be up for sale, the law requires the Commissioner of Land Valuations to assume that the land is vacant and for sale.

Where can I get Property Tax Relief forms or Objection forms and to whom do I send them?

These forms may be obtained from the Collectors of Taxes islandwide and the NLA Customer Service offices, and should be returned to these offices.

Since I changed my address some five years ago, I have not received my Valuation or Assessment Notice. Am I still liable for the tax?

Yes. You need to advise the Land Valuation Division and the Collector of Taxes (in the area where the land is situated) of your new address.

My mother keeps getting Valuation and Assessment Notices for land which she sold some ten years ago. She keeps throwing them away. How can I get them to stop sending her these Notices?

She should advise the NLA Customer Service offices of the change in ownership of the property. The forms relating to transfer of ownership should be completed and returned to the NLA Customer Service offices.

I am a pensioner and a widow, but my application for Special Discretionary Relief was not approved. Why?

Yes. Being a pensioner or a widow or both does not automatically qualify you for Special Discretionary Relief. Approval is based on proof of your inability to pay. 

Information given on applications is checked for validity. False information will result in your application not being considered.

My application for Special Discretionary Relief was returned. It was not processed. Why?

It is likely that you may not have answered all the questions on the application. The application cannot be processed if important information is omitted. Please answer all questions. Information given is held in confidence.

I am eighty-two years old and have no other source of income but my pension. It is difficult for me to pay the new tax on my property. Can I be considered for relief?

Yes. The Ministry of Finance grants Special Discretionary Relief in genuine cases of hardship where elderly persons/pensioners find it burdensome to pay the Property Tax. Application forms are available at all Collectorates.

I am a farmer. I have been told that agricultural land is taxed at a reduced rate, is this so?

Yes. A relief of 50% of the tax is granted in cases where the land is used exclusively or principally for Agricultural purposes. Application (Derating) forms are available at the Collectorate nearest you.