What is the procedure for challenging an assessment of property rates? Is the affected party required to follow the same procedure provided under the Tax Administration Act, 2015?
Regulation 15 of the Local Government Authorities Rating (Collection of Property Rates) Regulations, 2020 (GN No.1 of 2020) requires a rate payer aggrieved by the decision or demand notice pertaining to property rate to challenge the decision or demand notice in the same manner prescribed under the Tax Administration Act, 2015. Hence the property rate payer is required within 30 days from the date of receipt of the rate assessment notice or demand notice or rate decision to lodge an objection to the rate assessment or demand notice either electronically or manually to the Commissioner General of TRA.
Contrary to the usual way of objections under the Tax Administration Act, the property rate payer is not obliged to pay one third of the assessed rate as a condition for the admission of the objection.
Where the rate payer is still aggrieved by the final determination of property rate made by the Commissioner General of TRA, she/he may appeal to the Tax Revenue Appeals Board in accordance with the Tax Revenue Appeals Act. From there he/she may appeal to the Tax Revenue Appeals Tribunal and finally to the Court of Appeal.