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Places & Spaces
J$1,000,000.00 will attract an additional 2.0% for every additional dollar.
• Lodge a Caveat (lien) on the Property which blocks the person from transacting any business with the property, such as sale or assignment as collateral. • Forfeiture of Property, meaning the property may be seized and sold to recover property tax owed. be demanded from persons in possession of or • Collect from ‘People in Possession’. Payments may occupying the property such as owner, occupier, possession of the property.
Strata corporation calculations are a little different. All
the units in a Strata Corporation are covered by one (1)
valuation number. According to the Registration of Strata Titles Act, owners of strata units and the corporation are jointly and severally liable for all property tax payable in respect of that parcel. Therefore what happens is that the name of the first owner, that is the owner of lot one
(1), will appear on the property tax data base. This means that the Collector of Taxes can recover any outstanding property tax for an entire strata complex from an individual strata lot owner. It is therefore important that
renter, mortgagee, leasee or other person in actual
Property Tax is due and payable on the 1st of April in
property owners in Strata Corporations ensure that other owners pay their respective amounts due. No one wants to be held accountable for other people’s delinquency. (This is where a strong strata management committee is delinquent owners).
each year. Payments can be made annually, biannually
or quarterly. However payments made after the 30th of penalty. Amounts unpaid a full thirty (30) days from the 30th of April will attract a further fifteen percent (15%) pay on time!
April are considered late and attracts a ten percent (10%)
vitally important and may have to take legal action against
penalty per annum. The penalty alone is enough reason to
There are some exceptions however when it comes to paying these taxes as some properties, persons and organizations have been given exemptions. These
The Tax Administration Jamaica (TAJ) is happy to take your hard earned money by any means necessary, so there are 29 tax offices/outlets across the island
include buildings exclusively used for religious worship,
church yards, burial grounds and rectories; educational
available for you to make payments, using cash, credit or debit cards. Additionally, the King Street, Cross Roads, Constant Spring, Montego Bay, Spanish Town and
institutions and properties owned by the Council of Legal
Education; Government-owned lands; lands owned by the or cultural organisations approved by the Minister and used solely for the purposes of such organisations.
local authorities; hospitals, and lands owned by charitable
Savanna-La-Mar tax offices are equipped with electronic drop boxes which may be used to make payments by cheque to avoid the long lines. To further facilitate tax
payments, during the months of April to June, TAJ will But these operations only accommodate non-cash accepted and a ready receipt will be generated.
under the Tax Collection Act, recover monies owed by enforcing several actions such as: • Request direct payments from the Accountant is owed by Public Officers.
If your property taxes remain unpaid the government can,
conduct “out-station” operations in several rural areas. transaction therefore ONLY debit or credit cards will be
General’s Department in cases where property tax
Home owners who are tech savvy can pay online via the tax portal at www.jamaicatax-online.gov.jm. This is an as they can make payments at any time of the day, especially good alternative for owners who are overseas, regardless of their location, using a credit card. Those in Jamaica will also avoid the long wait in the slow moving lines at the tax offices. Online users should first ensure
• Issue summonses for arrears and penalties
owed, if persons fail to attend court, a Warrant imprisoned for up to three (3) months
of Disobedience may result, where they may be • Levy a warrant on goods/chattel, seizure of property tax
that they have the valuation number(s) of the property(ies) an old one or on a previous property tax receipt. Persons without these can call the Tax Administration Jamaica’s Customer Care Centre at 1-888-TAX-HELP. Source: jamaicatax.gov.jm
goods and auction of same to recover outstanding
available. This can be seen on a property tax notice, even
• Levy warrant on securities, etc. seizure money, bonds, securities, etc and disposal to recover outstanding property tax.