The flat rate which is applicable to unimproved values up to $300,000 has increased from the previous $600.00 to $1,000.00. For unimproved values exceeding $300,000.00, a rate of $1,000 now applies to the first $300,000 and for every dollar thereafter 0.75 per cent.

 

The public is reminded that Property Tax for the fiscal year 2010 – 2011 is now due and payable at the new rates. Payments may be made in full or in half-yearly or quarterly instalments. Half-yearly instalments are to be made on April 1 and October 1, while quarterly instalments are to be made on April 1, July 1, October 1, and January 1. 

 

Please note that any Property Tax, whether payment is in full or a first instalment, made after April 30 may attract a 10% penalty.

 

To make it more convenient for property owners, the Tax Administration has made a number of options available for paying Property Tax: 

 

            1. Persons may visit any of the 29 tax offices located across the island to make their payments. Please note that the King Street, Cross Roads, Constant Spring, Montego Bay, Spanish Town & Savanna-La-Mar Tax Offices are equipped with electronic drop boxes which may be used to make cheque payments, instead of joining the cashiering line. 

            2. Persons may also pay their Property Tax on Saturdays between the hours of 10:00am to 4:00pm at the Portmore tax office.

            3. Payments may be made via the Tax Administration’s online payment portal at www.jamaicatax-online.gov.jm. The eService offers a very convenient option as it gives access to persons both locally and overseas on a 24 hour basis, from their homes, offices or elsewhere. Online users need to have available the valuation number(s) of the property(s) and a valid major credit card.

            4. Additionally, during the months of April to June, the Inland Revenue Department, will carry out “out-stations” operations, at scheduled times and places, particularly in the rural areas. This will allow persons an alternative to visiting a Tax Office to make their Property Tax payments. Please note that ALL Inland Revenue officers assigned at out-stations will wear their staff ID and a receipt will be given for all payments made. 

 

Persons who are in arrears for previous years are also reminded that outstanding Property Taxes amounts are overdue and are to be paid and may be done using any of the options outlined.