About Property Valuation
Property valuation occurs once at least every five years.
The Ministry of Local Government is currently undertaking property valuations in newly created cities, targeting properties to be taxed in the next five years.
USAID is supporting the Ministry of Local Government to conduct the comprehensive GIS enabled property valuations in the 10 cities, as part of the Domestic Revenue Mobilisation for Development (DRM4D) effort.
The cities undergoing the valuation exercise are Mbale, Soroti, Hoima, Fort Portal, Arua, Jinja, Mbarara, Masaka, Lira and Gulu – all of which are former municipalities that recently attained city status.
Property valuations for the purposes of property rates are carried out by licensed and accredited government property surveyors.
The surveyor will assess the age, characteristics and condition of the property, and will determine the property’s rental value, taking into consideration market rental values of neighbouring properties with similar characteristics. However, this doesn’t mean the property must be rented; business premises that are owner occupied are still eligible to pay property rates; it is merely a measure of property value.
The firms that have been contracted to perform the valuations are:
- REDAH informatics Ltd for Mbale, Soroti, Hoima and Fort Portal.
- GMT Consults Ltd for Arua and Jinja
- Knight Frank Uganda Ltd. for Mbarara, Masako Lira and Gulu.
Property valuations commenced in early 2022, and will proceed concurrently in all of the Cities so as to be completed by June of 2022.
Steps in the Valuation Process
- The first step in the property valuation process is identifying the property.
- Every valuer, in writing, enters in, surveys and values any property within the area for which he/she acts.
- The valuer identifies him/herself to the property owner after which he values the property.
- A valuation list is made and three copies are sent to the local authority concerned.
- The local authority then publishes the list in at least one newspaper and or gazette.
How to Appeal/Object
Any person who is not happy with:
- The inclusion of a property in the draft valuation list that you believe should be exempt from having to pay property rates (for example, a residential home in which the owner lives)
- Value of the property stated, or any other statement made or omitted from the draft valuation list, or
- The entire property being assessed as a business when only part of the property is used for business
May complete a notice of objection. This notice of objection is to be given to the local authority at any time before the expiration of 21 days from the date of publication of the notice.
If the valuer agrees that they made a mistake that the property has been wrongly included in the draft valuation list, or any statement was wrongly made or omitted about the property the valuation court may, on application by either party, order the property to be valued again whether or not notice of objection was served.
Hearing from the Valuation Court
When the valuation court has completed the hearing of all the objections to the draft valuation list and changes have been made, the chairperson will certify the draft valuation list under his or her signature in the form set out in the Schedule to this Act and published by the Local Government in any newspaper.
