Showing 1 - 5 of 5 publications
November 2019

Simplifying Property Tax Administration in Africa: Piloting a Points-Based Valuation in Freetown, Sierra Leone

by Kevin Grieco, Abou Bakarr Kamara, Niccoló F. Meriggi, Julian Michel, Wilson Prichard & Graeme Stewart-Wilson

The current method of property valuation in Freetown, Sierra Leone is highly inaccurate and generally regressive, as it does not take subjective property characteristics that are major determinants of value into account. The newly elected Mayor Yvonne Aki-Sawyerr made revenue mobilisation a central pillar of her ‘Transform Freetown’ agenda. As a means of achieving this,…

Read more
September 2017

Linking Property Tax Revenue and Public Services

by Wilson Prichard

In practical terms most property tax reforms are, first and foremost, efforts to increase tax revenue. But the ultimate goal of tax reform is, of course, broader: expanding tax revenue in order to finance the provision of valuable publicly-provided goods and services. Tax reform is only socially desirable if tax revenue is, in fact, translated…

Read more
September 2017

Central-Local Government Roles and Relationships in Property Taxation

by Tom Goodfellow

Should central or local governments be responsible for collection and administration of property taxes? There is great variation in practice across the continent, but one particularly significant divide is that between francophone and anglophone countries. The former commonly adopt centralised systems, while the latter usually decentralise key aspects of property taxation such as collection and…

Read more
September 2017

Strengthening IT Systems for Property Tax Reform

by Wilson Prichard & Paul Fish

The introduction of improved IT systems has long been hailed as a powerful – potentially transformative – tool for strengthening local property taxes. Yet in practice this promise has rarely been achieved on a sustainable basis in Africa, despite significant investment. The challenge lies in understanding why new IT systems have failed to deliver promised…

Read more
November 2017

Valuation for Property Tax Purposes

by Nyah Zebong, Paul Fish & Wilson Prichard

Improving processes for valuing properties lies at the heart of efforts to improve the overall effectiveness of property taxation. Effective property taxation is impossible without efficient property valuation. I practice, however, valuation rolls across most of Africa are incomplete and severely out-of-date, thus dramatically reducing potential property tax yield. This is, at least in part,…

Read more