Where property markets are still developing, there is little sales data on which to base valuations. As a result, it is more difficult to assign accurate property valuations, there is greater scope for abuse, and these valuations are more likely to be contested.In peri-urban or rural areas where property markets are almost non-existent, a value may be largely theoretical, and it may not be possible to sell the property due to lack of demand, contested or unclear land titles, or communal land holdings. This may in turn lead to sharp disagreements about appropriate valuation for tax purposes and, in some True valuescases, large discrepancies between the notional value of a property and taxpayers’ ability to pay.

Authors

Nyah Zebong

Dr. Nyah Zebong has over 11 years of experience working with the Ministry of Finance in Cameroon on tax policy and administration issues including compliance, audits, appeals and collection. He wrote his doctoral thesis on taxation of the extractive industries, focusing on tax anti-avoidance and transfer pricing, and has been a visiting lecturer of tax law. He is now the Project Leader for ICTD’s African Property Tax Initiative (APTI).

Wilson Prichard

Wilson Prichard is an Associate Professor at the University of Toronto, a Research Fellow at the Institute of Development Studies, Chair of the Local Government Revenue Initiative (LoGRI) and former Executive Officer of the International Centre for Tax and Development (2020-2024). His research focuses on the relationship between taxation and citizen demands for improved governance in sub-Saharan Africa.
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