Role of the Land Valuation Division in Property Rating by District Assemblies in Ghana's Upper East Region

Petio, Maxwell Kwotua

doi:10.5130/cjlg.v12i0.3265

Cited by 5 publications

(7 citation statements)

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“…Land taxation, currently referred to as property taxation or rating in Ghana, is one of the oldest tax forms [61]. In Ghana, this tax is paid with respect to a developed land or an immovable property [62]. Property tax differs amongst countries as it is paid in respect of; the land only in Kenya and Jamaica, buildings and improvements on land in Kosovo, and Tanzania, or to both in Canada, Germany, Japan, some parts of Australia, the United Kingdom, Indonesia, Thailand, Guinea, and Tunisia [62].…”

Section: Land Valuation Processesmentioning

confidence: 99%

“…In Ghana, this tax is paid with respect to a developed land or an immovable property [62]. Property tax differs amongst countries as it is paid in respect of; the land only in Kenya and Jamaica, buildings and improvements on land in Kosovo, and Tanzania, or to both in Canada, Germany, Japan, some parts of Australia, the United Kingdom, Indonesia, Thailand, Guinea, and Tunisia [62]. In Ghana, District Assemblies are the governmental institutions charged with the responsibility of preparing and levying property tax or rates in their areas of jurisdiction as per Section 144 of Act 936 [63].…”

Section: Land Valuation Processesmentioning

confidence: 99%

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Transparency of Land Administration and the Role of Blockchain Technology, a Four-Dimensional Framework Analysis from the Ghanaian Land Perspective

Ameyaw

Vries

2020

Land

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Existing studies on blockchain within land administration have focused mainly on replacing or complementing the technology for land registration and titling. This study explores the potential of using blockchain technology to enhance the transparency of all land administration processes using an integrative review methodology coupled with a framework analysis. This study draws on the Ghanaian land administration perspective to make this insightful. It appears possible to apply a permissionless public blockchain across all land administration processes. This integrates all departments, processes, and stakeholders of land administration to enhance openness, improve availability and accessibility to information, and foster participation for transparency simultaneously. This can change the transparency variation in land administration to be more equal and homogenous regardless of land type. This, however, depends on the standardization of processes across the divisions, as well as negotiation and consensus amongst all stakeholders, especially with chiefs. Limitations include: limited storage and scalability, as well as huge electricity consumption for operation. This study’s policy implications are a review of all paper-based land transactions, a comprehensive digitization of land administration processes, public–private partnership on blockchain-based land administration, and professionals and stakeholder education on the technology.

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Section: Land Valuation Processesmentioning

confidence: 99%

Section: Land Valuation Processesmentioning

confidence: 99%

Transparency of Land Administration and the Role of Blockchain Technology, a Four-Dimensional Framework Analysis from the Ghanaian Land Perspective

Ameyaw

Vries

2020

Land

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“…The experience of Wa Municipal Assembly, however, shows that property rating can generate up to 30% of IGF -but to date the challenges identified in this study have prevented the contribution from being even higher. Although these challenges may be peculiar to Wa Municipality, they would seem to be no different from other municipalities in the Country (Boamah 2013 andPetio 2013). The difficulties include: non-enforcement of the law for defaulters, problems with funding revaluation surveys, insufficient staffing and low technical capacity of the few staff available.…”

Section: Conclusion and Recommendationsmentioning

confidence: 99%

“…Constitution and the Local Government Act 1993 to provide political and administrative guidance and to supervise other administrative authorities in their district, as well as take responsibility for overall development in their areas of jurisdiction (Petio 2013). Section 10 of the Act empowers them with three sources of revenue: the DACF, ceded revenue, and locally-generated revenue raised through local taxation, rents and levies.…”

Section: District Assemblies In Ghana Are Mandated With Extensive Powmentioning

confidence: 99%

Property rating potentials and hurdles: what can be done to boost property rating in Ghana?

Kuusaana

2015

CJLG

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Population growth in many of Africa’s towns and cities has outpaced local authority capacity to provide efficient management, infrastructure and financing. There is already debate over the capability and capacity of urban local governments to provide basic services to a growing population, due to budget constraints and inability to raise the required local-level revenue. This paper looks at how the potential of property rating can be harnessed to generate the bulk of revenue needed for local-level development, despite the huge default rates across Ghana. Focusing on Wa Municipality as a case study, the study finds that the major hurdles to property rating are poor property data systems, political interference, non-enforcement of the law, low budget deficit in financing revaluation, insufficient staffing, and insufficient technical capacity of the few staff available at the municipal valuation and rating divisions. Despite these constraints, however, field data still indicates that property rating in Ghana, and especially in Wa Municipality, can generate up to 30% of local government revenue needed. This is conditional on streamlining current challenges and improving resources for the rating and valuation units. There is extensive non-payment of property rates in Wa Municipality due to lack of awareness of the purpose of this tax, of how to pay and of the penalties for defaulting payees.

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“…In a previous study, Boamah (2013) examined the factors militating against property rate mobilisation in the Offinso South Municipality and found that there existed an inefficient property tax administration system and high public disdain towards the tax. Petio (2013) studied the role of the Land Valuation Division (LVD) in the Upper East Region but failed to highlight the technicalities involved in the tax assessment. Adem and Kwateng (2007) in their study of the Accra metropolis outlined the challenges confronting real property taxation in Ghana.…”

Section: Introductionmentioning

confidence: 99%

Property taxation and its revenue utilisation for urban infrastructure and services in Ghana

Mabe

Kuusaana

2016

Property Management

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Purpose – The purpose of this paper is to discuss property taxation and examine the extent of its contribution to financing urban infrastructure/services in Ghana. Dwelling on existing literature, it analyses the contribution of property tax to local level internally generated funds (IGF) and expenditure on urban infrastructure/services financed from IGF. Design/methodology/approach – Using a case study approach with a combination of both quantitative and qualitative research, this research was carried out in the Sekondi-Takoradi metropolis in the Western region, Ghana based on its economic and social diversity, business and economic opportunities and different land tenure systems. Data were collected through expert interviews and questionnaires, with a baseline study from 2006 to 2013. To check the veracity of data, triangulation of data were adopted. Findings – The study revealed that property rate accounted for 28 per cent of IGF of the Sekondi-Takoradi Metropolitan Assembly (STMA). This revenue was expended mostly on waste management, education, social services, street lights and health facilities. For the period between 2006 and 2013, property rates revenue alone was able to finance not less than 84 per cent of total expenditure from IGF. It was estimated that if the challenges to property taxation were resolved in Ghana, the tax could finance the entire annual IGF budget of the STMA on urban infrastructure and services over and above the expended expenditure with a surplus margin of 13 per cent. Practical implications – This paper makes available empirical evidence of property tax contribution to IGF of STMA that could stimulate and enhance revenue mobilisation of other local government authorities. Debate on property tax revenue contribution towards financing urban infrastructure/services is also stimulated. Originality/value – There exist many researches on property tax, however, none of these studies have examined the exact contributions of property rating revenue in financing urban infrastructure and services. This paper is the product of the original research conducted in Sekondi-Takoradi metropolis.

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Role of the Land Valuation Division in Property Rating by District Assemblies in Ghana's Upper East Region

Abstract: District Assemblies in

Cited by 5 publications

References 5 publications

Transparency of Land Administration and the Role of Blockchain Technology, a Four-Dimensional Framework Analysis from the Ghanaian Land Perspective

Transparency of Land Administration and the Role of Blockchain Technology, a Four-Dimensional Framework Analysis from the Ghanaian Land Perspective

Property rating potentials and hurdles: what can be done to boost property rating in Ghana?

Property taxation and its revenue utilisation for urban infrastructure and services in Ghana

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