Adoption of the hybrid technique in the property rating methodologies
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Uganda's property tax system is governed by the LGRA of 2005 as amended which provides the legal basis for the assessment, valuation, billing and collection of rates on different properties These property rates are levied on properties that are income generating and those that appear on valuation lists. However, there is a lot of tax avoidance since there is reliance on information that is provided by the tax payers.The main purpose of this study was to find out whether the techniques being used in assessing property rates are effective, to establish the existing gaps, to evaluate the costs and benefits of the proposed technique and to find out whether the proposed combination of techniques would solve the gaps in the current techniques that are used in assessing property rates. This research was conducted using questionnaires and interview guides plus the review of various literatures about the techniques used in property rating. The questionnaires and interview guides helped gather information from KCCA and MLHUD valuers since they are well versed with the assessment of property rates plus the tax payers (property owners). The information that was provided was further analyzed so as to make meaningful conclusions as to whether the combination of value-based techniques and area-based techniques would cover up the gaps that are in the current techniques that are used in the assessment of property rates.