An analysis on the implementation of property rates and its effect on property rent and values
MetadataShow full item record
This report analyzes the implementation procedure of property rates in Kampala district. Using survey evidence, this paper identifies the policies and guidelines put in place to enforce tax assessment and implementation, and current operations carried out by city council in reference to this procedure. It also looks into the impact of property rates on the tax payers, especially landlords or other property owners and tenants. The analysis demonstrates that even though the policies and guidelines by KCCA are well stipulated, they are not exactly implemented by the various officials. Challenges and issues faced by the council include incompetence and corruption of the authority, lack of sensitization and mobilization of the tax payers and lack of accountability for revenue collection. Furthermore, these rates portray a hike in living costs through increased rent prices from landlords to tenants.