Property Taxes which are due and payable on the first day of April in each year represent the single most important source of revenue for the Local Authorities in Jamaica. Property Taxes account for over thirty percent (30%) of the budgets of the Local Authorities (Parish Councils, KSAC & Portmore Municipal Council) and are used to fund a range of property related services as well as to support the administration of the Local Authorities and for community development. Among the services which property taxes are used to fund are:

  • Solid waste collection and disposal;
  • Payment for the streetlight services;
  • Maintenance of parks and gardens;
  • General civic improvement;
  • Funding aspects of the councils administration; and where possible
  • Rehabilitation of the Parochial Road Network. 

The objective of improving collections and compliance is even more urgent as the Local Authorities will no longer be benefiting from deficit financing from central government to address any shortfall in expenditure and therefore, the revenues realized from Property Taxes must address all its mandated expenditure items. As a consequence, the projected expenditure associated with Property Taxes amount to over $8 Billion (for fiscal year 2013/14) is disaggregated as follows:-

  • Solid Waste Collections & Disposal           -        $3 Billion;
  • Streetlight Services                                     -        $5 Billion (include arrears of $2B);
  • Support to Councils Administration          -        $150 Million; and
  • Community Support and Beautification    -        $160 Million.

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

  • Expansion and maintenance of street lighting
  • Collection and disposal of garbage
  • Community infrastructure and civic improvements
  • Rehabilitation of parochial/ farm roads
  • Provision of Minor Water Supply

Under the programme of Local Government Reform, taxes collected for properties in each parish will remain in the parish and will be used by the Local Authorities/ Parish Councils to pay for property-related services.

  • Under the new property tax system, the tax burden is more fairly shared among property owners
  • Property taxes are collected in each parish by the Tax Administration of Jamaica on behalf of the Parish Council and the KSAC. Property owners can pay property taxes at any of the 28 tax offices. These funds will be credited, by next day, to the Parish in which the property is located.