Property Taxes

Persons who are destitute and need institutional care must contact the Poor Relief Office and speak with a Poor Relief Officer. That officer will carry out further investigations to see it the need exists.  The officer will then contact the Matron at the Infirmary to see if space is available at the institution and if that is so, that officer will recommend that the person for admission to the Infirmary.

Property taxes are used to finance property-related services in communities throughout Jamaica. Property Tax pays for:

• Maintenance and expansion of street lighting,
• Collection and disposal of solid waste,
• Community infrastructure and civil improvements,
• Administration of Local Authorities,
• Repairs to fire stations, and
• Rehabilitation of parochial/farm roads.

The Property Tax Act; Land Taxation (Relief) Act; The Land Valuation Act; The Tax (Collection) Act

You may pay your property tax at any of the 29  tax offices located islandwide.  You may also pay online at www.jamaicatax-online.gov.jm

Property tax becomes due on April 1 each year and may be paid in full, half yearly or quarter yearly instalment.  Half yearly instalments are to be made on April1 and October 1 each year while quarterly instalments are to be made on April 1, July 1, October 1, and January 1.  Whether payment is made in full or in instalments, first payments made after April 30 may attract a 10% penalty.

All properties with an unimproved value of up to J$300,000.00 is charged a flat rate of J$1,000.00. Properties with values exceeding J$300,000.00 will attract an additional 0.75% for every additional dollar.

The following categories of land are exempt from the payment of Property Tax:

• Buildings exclusively used for religious worship, churches yards, burial grounds and Rectories,
• Educational institutions and properties owned by the Council of Legal Education,
• Government-owned lands,
• Lands owned by the Local Authorities,
• Hospitals, and
• Lands owned by charitable or cultural organisations approved by the Minister and used solely for the purposes of such organisations.

All persons in possession of land; such a person is defined by the Property Tax Act as the owner, occupier, mortgagee in possession or other person in actual possession of such property.

Property Tax is a charge levied on all property in Jamaica. 

Yes. However you have  to make all the applications at the same time and request a waiver from the Council.