The National Rating Bill, 2022

SPECIALISSUE

Kenya Gazette Supplement No.185(National Assembly Bills No.55)

REPUBLIC OFKENYA

KENYA GAZETTE SUPPLEMENT

NATIONALASSEMBLYBILLS,2022

NAIROBI,15thNovember,2022

CONTENT

Bill for Introductioninto theNational Assembly

The National RatingBill,2022

PRINTEDANDPUBLISHEDBYTHEGOVERNMENTPRINTER,NAIROBI

PAGE

1395

Clause

PARTI-PRELIMINARY

• I-Short title.
• 2-Interpretation
• 3-Purpose and objects of the Act.
• 4-GuidingPrinciples.
• 5-Application of the Act.
• 6-Use of technology.

PARTII-RATING

• 7-Duty to levy rates.
• 8-Rateable owner.
• 9-Forms of rating.
• 10-Notice of rating
• 11-Publication ofrating area.
• 12-Annual rental value rating.
• 13-Area rating.
• 14-Setting ofrate struck
• 15-Notice ofrate.
• 16-Payment of rates.
• 17-Remission ofrates.
• 18-Discounts and waivers.
• 19-Enforcement ofpayment ofrates.
• 20-Contribution in lieu ofrates.

PARTIII-APPOINTMENT ANDPOWERS OF

VALUERS

• 21-Criteria tobeavaluer.

THENATIONALRATINGBILL,2022 ARRANGEMENT OF CLAUSES

• 22-Appointment of valuer.
• 23-Responsibilities of a valuer.
• 24-Powers ofvaluer.
• 25-Responsibilitiesofthe Chief GovernmentValuer. PARTIV-VALUATIONFORRATING
• 26-Generalbasisofvaluation.
• 27-Declaration ofrateable areas.
• 28-Methods ofvaluation.
• 29-Preparation of valuation rolls and supplementary
• valuation rolls.
• 30Contentsofdraftvaluationrollanddraft
• supplementaryvaluation roll.
• 31-Alterations of the valuation roll and supplementary
• valuation roll.
• 32-Depositofdraftvaluationrollanddraft
• supplementary valuation roll.
• 33-Publicationof theRoll
• 34-Objections.
• 35Uncontesteddraftvaluation rollsanddraft
• supplementary valuation rolls.
• 36-Exemptions.

PARTV-NATIONALRATINGTRIBUNAL

• 37-Establishment of National Rating Tribunal.
• 38-Composition of theTribunal.
• 39-Jurisdiction of the Tribunal
• 40-Proceedingsof theTribunal.
• 41-Oath ofoffice.
• 42-Quorum.
• 43-Disclosure ofinterest
• 44-Tenure.

• 45-Technicaladvice.
• 46-Arrangement ofbusiness
• 47-Powers of the Tribunal.
• 48-Remuneration of members of the Tribunal.
• 49-Staff of the Tribunal.
• 50-Vacancy of the Tribunal.
• 51-Evidence.
• 52-Penalty for failure to comply with Tribunal's lawful
• order.
• 53-Appeals.

PARTVI-MISCELLANEOUS

54-Notices.

• 55-Repeal.

PART VII-PROVISIONS ONDELEGATED LEGISLATION

• 56-Regulations.
• 57-Savings and transition,

SCHEDULES

First Schedule-Application For Remission of the WholeorPartofthe Rate Payable by the Owner a Ratable

Property.

First Schedule-Contribution in lieu of rates forms.

Third Schedule-Rates Objection Form.

Fourth Schedule-Oath or Solemn Affirmation of Allegiance of the Chairperson/Memberofthe Tribunal.

THENATIONALRATINGBILL,2022

ABill for

AN ACT of Parliament to provide a comprehensive framework for imposition of rates on land and buildings by county governments; to provide for then valuation of rateableproperty;to provide for the appointmentand powersofvaluers;toprovide for the establishment,powers and functions of the National RatingTribunal and for connected purposes

ENACTEDbytheParliamentofKenya,asfollows

PARTI-PRELIMINARY

• 1.This Act may be cited as the National Rating Act, short ite. 2022.
• 2.InthisAct,unlessthe contextotherwise requires-

"annual rental valuemeans the amount of annual rental valuearrived at based on the

• (a)actual annual rent realisable on the rateable property;or
• (b)annual equivalent of comparable rents or annual rent paid on leased land orwouldbepayablewere the land to beleased in the openmarket;

"area rate"includes a flat rate,graduated rate or differential rate adopted by the county government for purposesofthisAct;

"Cabinet Secretary"means the Cabinet Secretary for the time being responsible for mattersrelating to land;

"Chief Government Valuer"means the principal advisor totheNational Government andcounty governments on valuation;

"County Executive Committee membermeans the county executive committee member for the time being

responsible for matters relating to land in a county;

"contribution in lieu of ratesmeans the amountof

rates payable to a county government by the National Interpretation.

Government in respect of all public land held by the National Government within the county;

"discountmeans any amount of property rates, deducted from what isrequired to bepaid;

"exclusion" means public property to which imposition of rates andvaluation for rating is exempted;

"exemption"in relation to rating,means specified land

use that is not rateable by a county government under this Act:

"improvements",in relation to land,means all work done ormaterial used on,in or under a parcel of land by the expenditureofmoneyor labour in sofar as the effect of the work done ormaterial used is to increase or decrease the value of the land,but does not include machinery,which is not fixed onto the land,or can be dismounted or removed from the land;

"improved site value means the value of a vacant parcel ofland including any improvements thereon;

""improvement value means the residual amount found bydeducting thevalueof theunimproved land from the market value of theland;

"landhas the meaning assigned to it under Article

260 of the Constitution and,in relation to rateable property includes improvementsmade,whereapplicable;

marketvaluemeans the estimated amount forwhich a rateable property should exchange on the valuation date between awillingbuyer and awilling seller in arm's length transaction,after proper marketing and,where each party acts knowledgably,prudently,and without compulsion and

free from encumbrances;

"occupierin relation to rateable property,means a person who is in physical possession of premises, or a person who has responsibility for and control over the condition ofpremises orthe activities carried on,orcontrol over access to enter thepremises;

"premises"means any lands and structure erected thereon,

'publiclandhas the meaning assigned to it under

Article 62of the Constitution;

"property rate means the actual amount of money on thevaluationroll and any other form ofratingspecified

payable by a rateable owner as tax on their property based inthisAct;

"rateable owner'means a person in whose name a

particular property is registered and,includes any of the persons specified under section 8;

"rateable propertymeans property on which a county government may levy a rate,but does not include property fullyexcluded and exemptedfrom thelevying ofrates;

"rateable valuemeans the net value of the rateable

property,if the property is sold or leased on the open marketat thetime ofvaluation;

"rate struck"means the percentage of tax rate levied on theassessed valueor rateable valueofproperty tobe

determined from time to timeby a county government;

area under section 27;

"Registrar" has the meaning assigned to it under section2 of theLand Registration Act,2012;

No.3of2012.

"remission" means partial or total discharge of

payment of rates due including interest and penalties;

"supplementary valuation rollmeans a roll prepared in accordance with section30(5);

"time ofvaluationmeans a specific date on which the valuationsare deemed to have been carried out during the preparation of the valuation roll or supplementary roll;

"Tribunalmeansthe National RatingTribunal established under section 37;

"unimproved site value" means the value of vacant

landbutdoesnotincludetheyalueof any improvements;

"valuation roll' means a roll prepared in accordance with section 29;

"valuermeans a valuer registered and licensed to

practice as a valuer in accordance with theValuers Act;

"waivermeans total or partial discharge from paying

the amount of interest and penalties due on property rate.

• 3.(1) The objects and purpose of this Act are to
• (a)giveeffect to Articles 190(1) and209 (3)(a)of the Constitution by providing
• (i)for a uniform legislativeframework;and
• (ii)mechanisms on how the county governments shallundertakevaluation for rating and imposition ofrates on rateableproperty;
• (b) enhanceuseofappropriatetechnologyin
• undertaking valuation forrating and ratingrelated purposes;
• (c)provide for the role of the Chief Government Valuer inrespect to collation ofall valuation rolls prepared and deposited any county government.
• 4.(1)Eachcounty government shall, in implementingtheprovisionofthisAct-
• (a) adhere to the national values and principlesof governance set outunder Article 10 of the
• Constitution,
• (b) ensure conformity to the values and principles of
• public service set out under Article 232 of the Constitution;and
• (c)conform to theprinciplesofpublic finance set out under Article2l0of the Constitution.
• (2)Without prejudice to the generality of subsection
• (1),a county government shall-
• (a) ensure fair and equal treatment to all rateable owners,
• (b) ensure that the burden of property rating is shared
• fairly amongst theratepayers;
• (c)take cognizance of the needs of the county and promote imposition ofrates to boost social and economic development in the respective county;

Cap532.

Purpose and

objects of Aet.

Guiding. Principles.

• (d)conduct effectivepublicparticipation and conduct create public awareness of the importance of imposition of rates and,its impact on delivery of services within the county;
• (e)determine the criteria to be applied that property
• ratingisfair,objective,reasonable and justby
• 1 for different categories ofratebale properties;
• identifying exemptions for certain uses of
• rateablepropertiesfrompaymentofrates;
• (iii)specifying circumstances applicable when considering interest on defaulters,discount, remission and waiver;and
• (iv)increasingrates taxbases.
• (f)providecriteria for the determination of
• categoriesofrateableproperties forpurposes of levying of different rates;and
• (ii)exemptrateablepropertyuses.
• (g)taking into account the effect of imposition of rates on specific group of persons within the county;
• (h) taking into account the effect of tax rates on public property held on behalf bythe National Governmentonallpublicrateablepropertywithin the respective county;and
• 1 ensuring prudent and responsible use of funds collected for the purposes of this Act to enhance service deliveryin the county.
• 5.This Act shall apply to all rateable property within therespective county government.
• 6.Each county government shall establish or employ implementation of thevaluationroll orthe supplementary valuation roll.

PARTII-RATING

• 7.(1) A County government may levy rates on land andbuildings in accordance with theprovisions of thisAct and any county legislation.

Application of the

AcL.

Useof technology

Duty to levyrates.

• (2)Without prejudice to the generality of subsection
• 1),countylegislation shall bein compliancewith this Act.
• (3)Each countygovernment shall ensure that expenditure ofthe revenue collected under subsection (1)
• adhereswith
• (a)the principles of public finance set out in Chapter Twelve of the Constitution ofKenya;

No.17of2012.

• (b) the national values andprinciples set out in Article 232 of the Constitution,and
• (c)the fiscal responsibility principles provided in section 107 of the Public Finance Management
• Act,2012.
• 8.(1) For the purposesof this Act,a rateable owner
• means-
• (a) in relation to property in land,a person who holds whether freehold or leasehold where the unexpired residue of the term is not less than twenty-one years and there is an intention to confer ownership:
• (b)in relation to an interest in the rateable property registered in favor of another,means the name of the person registered against that interest;
• (c)in case of succession,the executor,executrix or appointed administrator in accordance to the Law of Succession Act;
• (d)in the case of the trust property,the appointed and registered trustees ineluding the public trustee in accordancetotheTrusteesAct,Trustees (Perpetual succession)Act,or the Public Trustees Act;
• (e)in case of bankruptcy or insolvency,the person
• accordance with the Insolvency Act,2015;
• () in relation to sectional properties,a holder of a sectional property under the Sectional Properties Act,2020;
• (g)an occupier of therateable property;or

Rateable owner.

Cap160.

Cap 167.

Cap164.

Cap168.

No 18of2015.

No.21of2020.

• (h) a beneficial owner who is receiving profits and
• rentfrom therateable property;
• (2)Arateable owner shall
• (a)provideaccurate,reliableandsufficient information on therateable propertyforpurposes ofvaluation upon request by the CountyExecutive Committeememberora designate of the County ExecutiveCommitteememberappointedin writing;
• (b)promptly pay land rates as they fall due; and
• (c)where rateable property is jointly owned,jointly and severally with the other registeredproprietors beliable to pay rateswhen they fall due.
• 9.(1) Rates shall be levied by the county government ofeach county
• (2) A county government may,adopt any of the followingformsofrating forpurposes oflevyingproperty
• rates-
• (a)annual rental value rating;
• (b)area rating;
• (c)unimproved site value rating;or
• (d)a site value rating in combination with an improvement rating.
• (3)Where any of the forms ofrating specified under subsection (2) is adopted in respect of a ratingarea,no other form ofratingshallbeadopted inrespect ofthe same area during the validity of the rating method adopted earlier.
• 10.(1) Prior to the adoption of any form of rating,the County ExecutiveCommitteemember shall,issuea notice of not less than sixty days inviting comments from the members of public in respect to the method of rating proposed to be adopted.
• (2)A notice under subsection(1) shall
• (a) be published in the Gazette and in at least two newspapers circulation;

Forms of rating.

Notice of rating.

• (b) be cireulated through electronic media including
• widelyknownlocal television stations,localradio broadcasting and road shows to inform thepublic of the proposed property rating for purposes of determiningtheratespayable;
• ()contain such other information including
• briefexplanation ofpropertyrating;
• (i) the commencement date of the rating process;
• (ii)process to be undertaken during the exercise and the stages involved;
• (iv) who shall be conducting the exercise;
• (v)the methods of rating proposed to be adopted and areas to be rated;and
• (vi)avenuestoraiseobjectionsorseek clarifications on rating and the procedure to be followed.
• (3)A notice under this section shall be published in
• English and Kiswahili languages and,where appropriate,a local language.

11. Where a county government adopts any form of rating for purposes of rating in a county,the County Executive Committee member shall publisha notice in the Gazette demarcating on a county spatial plan showing different formsofrating tobe applied in different areas.

• 12.(1) A county government shall consider the annual rental value in determining the value of the rateable property in respect of area rating.
• (2)Subject to subsection (l) a county government shall take into account the different categoriesofproperties
• for purposes of payment of rates including
• (a)residential properties;
• (b)commercialproperties;
• (c)mineral lands that do not fall under industrial lands;
• (d)agricultural properties;or

Publication of

rating area.

Annual rental value rating.

• (e) any other category of properties as maybe
• prescribed by legislation enacted by the respective county.
• (3) The Cabinet Secretary may, in consultation with
• the National Land Commission,prescribe guidelines on the royaltiespayable onnatural resources,forestryland and its products forpurposes of rating.
• (4) The Cabinet Secretary may make Regulations for theeffectiveimplementation ofthissection.

Arearating.

Setting of rate

struck.

Notice ofrate.

13. A county government may adopt any method of area rating for purposes of levyingrates including 2. (a)a flat rateupon an area of land; 3. (b)a graduatcd rate upon area of land according to the acreage,or 4. (c)a differential flatrate or differential graduated rate upon area of land according to such use, that the land isput or capable of beingput. 5. 14.(1) The County Executive Committee member responsible for finance shall set up the rates struck in the Finance Actof therelevantfinancial yearforconsideration, approval and passing by the County Assembly. 6. (2)In setting up the rate struck,the County Executive Committeemember shall takeintoconsideration thevalues and use of rateable property and prevailing economic situation. 7. (3)The County Executive Committee member shall provide groundsandcircumstancesinforming the determination of therate struckforthe applicable financial year. 8. 15.(1) Every rate levied by a county government underthisActshall become duefor the financial yearfor which it is levied.

• (2) Where any rate is due for payment, the rate shall

10. become payable on such day in the same financial year as may be appointed by the County Executive Committee member. 11. (3)Where the County Executive Committeemember appoints the day for payment of rates and the amount of

rate payable,the County Executive Committee member shall publish a notice in the Gazette to that effect at least sixty daysprior to the due date.

• (4) For the purposes of this Act,the valuation roll or
• any supplementary valuation roll in force on the day on which any rate is payable shall be conclusive evidence of allmatters included in such roll.
• 16.(1) Where the County Executive Committee member issues a notice under section 15,it shall be the duty of every rateable person liable to pay the amounts
• (a)at the authorized bank account;
• (b) through any existing and regulated electronic payment system platform as may beprescribed by the CountyExecutive Committeemember;or
• (c)such other means as the County Executive Committee member may by notice in the Gazette appoint.
• (2)The County Executive Committee member may
• or one-off payments.
• (3) Where County Executive Committee member charges simple interest on property rates,the simple interest shall not exceed the prevailing Central Bankrate.
• (4)Forpurposes of this section,a part of a month shall be computed as onemonth.
• 17.(1) A rateable owner may apply to a county government before the rate payable is due or within fourteen days after therate payableis due for a remission of the whole or any part of theratepayable by therateable owner on a rateableproperty.
• (2) An application for a remission under subsection (1)shall be in Form I set out in the First Schedule and shall inter alia contain the reasons for which the remission is sought.
• (3) The county government shall upon receiving an application under this section, respond in writing to the application within thirty days ofthe dateofreceipt of the application.
• due-

Payment of rates.

Remissionof

rates.

• (4) Where for any reason the county government declines to grant a remission, the county government shall
• provide thegrounds forfailure togrant theremission.
• (5)Where the county government does not respond to the application under this section upon the expiry of sixty days,theremission shall be deemed to have been granted.
• (6) A remission ofrates shall expire at the end of the
• next financial year or after twelve months,whichever is sooner.
• (7) The county government shall provide details on
• grant of remission of rates in their respective county legislation.
• (8) The county government shall in proposing any rates payable under this Act,the Regulations made thereto ora countylegislation takeinto considerations-
• (a)the percentages of remission to be offered;
• (b)instances where remission of a percentage of the rates payable may be granted;and
• (c)instanceswhere remission of thewhole of the rates payable may be granted.
• 18.(1) A county government shall in their respective countylegislationprovidefor criteria forgrantof discounts andwaiversonpartial orwholeof thepayableinterest and penalty rates due to it by the rateable owner.
• (2)Without prejudice to the generality of subsection (1),the county government shall in enacting their county legislation take into consideration
• (a)rateable owners who make timelypayment and are consistent;
• (b) the specification on the maximum percentage of rates that may be discounted or waived;
• (c)the period in relation to which the discount or
• waiveris to be considered for,
• (d) the circumstancesto be considered;and
• e) theprocedure to be applicable for one to seekfor a discount or waiver.

Discounts and waivers,

• 19.(1) Where any person fails to pay any rates or interest due from them,as provided forunder section 16 of this Act,within the time specified for payment,a county government may cause a written demand to be made upon such person to pay within sixty days after service and consequences for failure to pay within the specified timelines.
• (2)Where any person having been properly served
• with demand defaults in paying the rates, the county governmentmay
• (a)levy a penalty at the prevailing Central Bankrate;
• (b) deny certain county services;
• (c)institute a suit against the defaulter;
• notifying the Registrar in charge of land,or
• (e)apply any methods to recover rates as specified under this Act or any other method as authorized
• by any otherlaw.
• (3)Where any rate or any part thereof remains unpaid after the day on which the same became payableand the rateable owner has been notified to make payment and defaults at the lapse of the notice period,the county government may,for the purpose of recovering the rates
• due-
• (a) appoint a receiver on the rateable property to
• recoverrent from tenants and occupiers;
• (b)in case of a matter involving succession under the Law of SuccessionAct and where the property is yet to be transferred to beneficiaries,apply to be
• considered as a beneficiary;
• (c)attachment of debts:or
• (d)auction the rateable property at the current market value in accordance to the providedproceduresto recover the rates due.
• (4) The county government shall in their respective countylegislationprovidefor details onimplementationof this section.

Enforcementof

payment of rates.

Cap160.

• 20.(1) Where any land for which rates are due is publiclandheld by a National Governmententityand is locatedwithinthejurisdictionofanycounty government, the county government shall for purposes of assessing the contribution in lieu of rates payable to the county government in respect of that parcel of land,cause the valuer to either prepare a draft valuation roll,assess the rental value rateorany other form ofratingon therateable property in the area of the county government.
• (2)TheNationalLandCommissionshall,in consultation with the Cabinet Secretary,make Regulations toprescribefor-
• (a) all public land that should be included in the valuation roll;
• (b) all public land excluded from appearing on the valuation roll for ratingpurposes; and
• (c)all public land exempted forpurposes of appearing on thevaluation roll.
• (3)TheNational Government entity responsible for the payments of rates which may be due in respect of any publicland heldbytheNational Governmentshallremit to the county government, an annual contribution in lieu of rates levied under this Act for each and every financial year.
• (4) For the purpose of claiming rates under this section, the county govermment shall in three months before the rates fall due, lodge a claim to the National Treasury through theNational Lands Commission as the contribution in lieu of rates.
• (5) A claim for rates under this section shall be in Form. 2 set out in the Second Schedule and may be accompanied by an introductory letter and any other relevant documentation.
• (6)The National Land Commission shall upon receipt of a claim under this section evaluate the claim and recommend to the Cabinet Secretary Ministry of Landsto further review before submission to the Cabinet Secretary, National Treasury for the rates due to be paid accordingly.

Contribution in

lieu of-rates.

PARTIII-APPOINTMENTANDPOWERS OF VALUERS

21.(1)For purposes of this section-

""lead valuermeans a valuer qualified as provided

under subsection(3)of this section.

• (2) A person shall not undertake any valuation as a leadvaluerunlessasprovided under this section.

2. (3)Forpurposesofthis section a leadvaluer shall 3. (a)be registered by the Valuers Registration Board in 4. accordance with the Valuers Act;and 5. (b)have a minimum of seven years'experience in valuation from their date of registration by the Valuers Registration Board. 6. 22.(1) A county government shall appoint a valuer to

Appointment of valuer.

• undertake valuation,and prepare a main valuation roll or appointed timeofvaluation.

No.33of2015

• (2)Whereaprivatevaluerisconsideredfor shall adhere to the provisions set out in the Public
• appointment under subsection (1),the county government Procurement and Asset Disposal Act,2015.
• 23.(1) a valuer is appointed under section 22,the
• valuer shall be responsiblefor
• (a)valuingallrateablepropertiesusingthe
• recommended form of rating within the county government;
• (b)preparing a valuation roll ofall the rateable properties recommended for valuation within the county government;
• signing and certifying the valuation roll;
• (d)preparing a supplementary valuation roll,where
• necessary:
• (e)providing a conclusive well documented basis of
• valuation report accompanied by the maps and plans and any other documentation to the county government;

Responsibilities of

a valuer.

Criteria to bea

valuer.

Cap.532.

• upon request,advising the county government on rating matters or on the implementation of the valuation roll;and
• (g)if summoned,appearing as a witness in the
• proceedingsbefore theTribunal.
• (2) The valuer shall in collating thedata mentioned in subsection(1)(b) and (d)adhere to the guiding principles and obligations ofprocessing personal data as provided in the Data Protection Act,2019.

24. (1) For the purposes of preparing a draft valuation

• roll or draft supplementary valuation roll,the valuer shall, on production of written authority signed by the relevant officerof thecountygovernmenthavethepower to
• (a) enter into or upon any rateable property at all reasonable time between eight o'clock in the forenoon and five o'clock in the aftermoon for purposes of inspecting any land within the area of the county government in respect of which a rate on the value of the land is,or is to be,imposed;
• (b) inspect and make extracts from all land registers and other records or any deeds or instruments belonging to or in the custody or possession of any public officer or any other person in which are contained particulars of any land,whether that person is or is not interested in the land;
• (c) inquire from an occupier of a rateable property questions on matters that may be necessary to enable the valuer to correctly value that property;
• and
• (d)require,by notice in writing,therateable owner or occupier of any land to provide the valuer,either in writing or orally withparticularsregarding the rateable property which the valuer reasonably requiresforpurposes ofvaluing the property.
• (2) A person commits an offence under this section
• where theperson
• (a)willfully neglects to furnish the particulars under subsection (1) (d) within twenty-one days after
• being called upon so to do;

No24of2019

Powersof valuer

• (b)knowinglyfurnishestoavaluer anyfalse particulars;
• (c)willfully hinders or obstructs a valuer in the conferred on him under this section.
• (3) A person who commits an offence under this section shall be liable, on conviction,to a fine not exceeding one hundred thousand shillings or imprisonment for a term not exceeding six months,orboth.
• (4)The court may upon convicting a person under this section issue an order to the effect that the person supplies anyparticulars lawfully demandedby thevaluer.
• 25.(1) The Chief Government Valuer may upon request by a county government cause a valuation to be
• undertaken for therespective county government.
• (2)The Chief Government Valuershall from timeto
• time develop Guidelineswithrespect to standardization and harmonization on preparation and implementation of yaluation rolls.
• (3) The Chief Government Valuer shall upon request
• by any person,advise on preparation ofvaluation rolls for rating areas.
• (4) The Chief Government Valuer shall maintain a depository andrecord of all valuationsrolls prepared by
• each county government.
• (5)For purposes of ensuring harmonized and standardised valuation rolls and rating on rateable areas
• across the counties,the Cabinet Secretary,in consultation with theChiefGovernmentValuershalldevelop Regulationsthereto.
• (6)The Regulations contemplated under subsection (5)shall provide for intergovernmental rating and valuation
• standards andprocedures inaccordancewith the requirements of theIntergovernmental Relations Act,2012

PARTIV-VALUATIONFORRATING

• 26.(1) For the purposes of a valuation roll or supplementary valuation roll,thebasis ofvaluation shall be the market value of a rateable property.

Responsibilities of Chief Government Valuer.

No.2of2012.

General basis of valuation.

• (2)A yaluer may forpurposes of arriving at thevalue ofland under this section,adopt any suitable method of valuation that conforms to the local yaluation standards, international valuation standards and consider existing physical and land use plans.
• (3)Wherea valuationroll orsupplementaryvaluation roll includes the value of theunimproved land,thevalueof any improvementsand the value of the land,the valueof improvementsthereon shallnotexceed the amountarrived atby deductingthevalueof theunimproved landfrom the valueof theland.
• 27.All areas within a county government shall be a
• rateable area forpurposes of thisAct.
• 28.(1) A yaluer shall in undertaking valuation,use a suitable method taking into considerations the prevailing nationalandinternational valuationprinciples.and standards.
• (2)The Cabinet Secretary shallmakeRegulations for the better carrying into effect theprovisions of thisSection.
• 29.(l) A county government shall cause preparation ofa valuation roll tobeundertaken in every five years on therateablepropertieswithin the county.
• (2) The county government may extend the life of the exceeding two years subject to approval by the county assembly.
• 30.(1) Every valuer shall prepare a draft valuation roll or draft supplementary valuationroll listing all properties within the county in such amanner as to show to thebest of his knowledge and opinion in respect of every rateable property.
• (2)A draft valuation roll or supplementary valuation
• roll shall include
• (a) the description,situation and area of the land
• valued,
• (b) the name and address of the rateable owner;
• (c)the use of property;

Declaration of

rateable areas.

Methodsof

valuation,

Preparation of valuation rolls and supplementary valuation rolls

Contents of draft valuationroll and draft supplementary valuation roll.

• (d) the site value;
• (e)the assessment for the improvement rate;and
• (f) any other necessary information regarding that property.
• (3) Where the county government has reason to believe that a supplementary valuation roll needs to be supplementaryvaluation roll tobeprepared where
• necessary.
• (4) The county government shall,in preparing a supplementary valuation roll,rely on data or information that was used in the preparation of the valuation roll to assign values tobe adopted on theproperties contained in a supplementaryvaluationroll.
• (5)A supplementary valuation roll shall include only those alterations and additions to thevaluation roll which arepermitted by this section.
• (6)The draft supplementary valuation roll shall take
• into account-
• (a)anyrateableproperty omitted fromvaluation;
• (b)any newrateable property;
• (c)any rateable property which is subdivided or consolidatedwith otherrateableproperty;
• (d)re-categorization of the rateon the change ofuse of the rateable property;
• (e)any rateable property which,from any cause particular to such rateable property arising since decreased in value,and include such valuation in a
• the time of valuation has materially increased or supplementaryvaluationroll.

31. A county government may alter a valuation roll or

• supplementaryroll forthepurposeof
• (a) correcting a clerical error or omission not affecting therateable value;
• (b) correcting an error as to,or recording a change in the name of an occupier or rateable owner,or

Alterations of the valuationroll and supplementary valuation roll.

• (c)correcting an error in the description or address of
• a rateableproperty.
• 32.(1)When adraftvaluationrollordraft supplementary valuation roll,hasbeen finalised,the valuer shall
• (a) sign and enter the date on the roll;and
• (b) transmit the roll accompanied by relevant maps and plans and summarized basis of valuation report depending on themethod ofappraisal used, to the CountyExecutive Committee Member for tablingbefore the CountyAssembly
• (2) Whereacounty government requires a summarized valuation report,the summarized valuation
• report shall for purposes of information for consideration contain information includingbut not limited to-
• (a) the valuation methodology used;
• (b) the basis for thevaluation of the rateable property;
• (c) the date of the valuation of the rateable property;
• (d)any other relevant information obtained by the valuer during thevaluation ofthe rateable property;and
• (e) the signature and seal of thevaluer.
• (3)The CountyExecutive CommitteeMembershallin addition forward a copy of the draft valuation roll or draft supplementary valuation roll tothe Chief Government Valuer for purposes of section 25(4) of this Act,
• (4) The Chief Government Valuer shall within thirty CountyExecutiveCommitteeMemberfortheir
• days of the receipt of the draft valuation roll or draft supplementaryvaluationroll submit a written report to the consideration.
• (5)The County Executive Committee Member shall Government Valuer shall consider the report and submit the draft valuation roll and draft supplementary valuation
• upon receipt of the written report from the,the Chief roll and the accompanying documents to the County Assembly for tabling.

Deposit of draft valuationroll and draft supplementary valuation roll.

• (6)The County Executive Committee Member shall before be submitting the report under this section to the CountyAssemblyconductpublicparticipationfor commentson the draft valuation roll or draft supplementary valuationroll forpurposes of thissection.
• (7) Upon tabling,the draft valuation roll or draft supplementary valuation roll shall be availableforpublic inspection and any person may,during ordinary business hours,inspect it and take copies or extracts from it.
• (8) Where any person seeks to inspect the valuation
• report,the person shall pay the preseribed fee,if any to cover the costs of making copies and disseminating the copies.
• 33.(1) The County Executive Committee member shall publish a notice in English,Kiswahili and where twenty-one days after its adoption.
• (2)A notice under subsection(1) shall be
• (a)published in the Gazelte and in at least two
• newspapers ofnationwide circulation;
• (b)through a radiobroadcasting via a stationpopular in that county:
• (c)any approved social media through a verified
• account.
• (d)in respect of every draft valuation roll or draft supplementary valuation roll invitingmembers of the public to inspect the roll and raise any objections.
• (3)The notice specified in subsection (2) shall
• (a)state that the roll is open for publicinspection for a period which may not be less than forty-five days from the date ofpublication of thatnotice;and
• (b) invite any person who wishes to lodgean objection in respect of any matter in,or omitted the notice within the stated period to make such
• from,the roll to do so in the manner specified in objections.
• (4) The county government shall when undertaking processing of data for purposes of raising an objection,

Publication of the Roll.

adhere to the principles of processing data in accordance to No.24 of 2019. section30 of theDataProtectionAct,2019.

34. (1) Any person may lodge an objection with the 2. County Executive Committeemember atanytimebefore the expiration of forty-five days from the dateof publication of the notice,where the person is aggrieved 3. (a) by the inclusion of any rateable property in,or by the omission of any rateable property from, the draftvaluationroll ordraft supplementary valuation roll;or 4. (b)by anyvalue ascribed in any draftvaluationroll or draft supplementary valuationroll toanyrateable property,or by any other statement made or omitted tobemadein the same with respect to any rateable property. 5. (2)An objection under this section shall be lodged in Form 3 set out in the Third schedule and shall be accompanied,on the payment of a non-refundable objection fees ofnot less than ten thousand shillings and on the prescribed form. 6. (3)A person shall before lodging an objection -with 7. the County Executive Committee Member,file a notice of intention to lodge an objection which notice shall clearly set out the grounds for the objection.

• (4) The County Executive Committee Member may, where no notice of intention to lodge an objection is filed by theintended objector,admit an objection and consider the same where they have reasons to believe that it was not

9. possible under the circumstance,for the objector to file the notice.

• (5) The County Executive Committee Member shall within twenty-one days after the date onwhich a notice of objectionis lodged therateableproperty

11. (a) send a copy to the rateable owner where the than therateable owner,and 12. (b)notify and give copies of all the objections receivedinrespect to therateableproperties to the valuer who undertook preparation of the draft

Objections.

valuation roll or draft supplementary valuation

roll.

• (6) Despite the provisions of this section,a county government may,in its county legislation constitute a County ValuationBoard tohearand determineobjections valuation or supplementary valuation roll or any other dispute that may arise from rates determination and enforcements of rates payment at the first instance,before submission ofa dispute to theTribunal
• (7) The details on the composition and procedure of the envisaged County Valuation Board shall be specified in the specific County legislation.

3. (8)The Cabinet Secretary may,in consultation with the National Land Commission,make rules prescribing the mechanisms of hearing and determining objections lodged inrelation to thepublicland contained in a valuationroll or a supplementary valuationroll. 4. 35.(1) Where upon the expiration of the period of forty-five days specified in section 34,no objection has been received,or where all objections duly received have been withdrawn before the day fixed for the first sitting of the Tribunal,the County Executive Committee member shall endorse upon the draft valuation roll or draft supplementary valuation roll and sign a certificate to that effect.

• (2) The County Executive Committee member shall publish a notice,in the Gazette and a newspaper of wide circulation within the respective county,that the valuation roll or supplementary valuation roll has been signed and certifiedunder this seetion.

6. (3)Objectionsto any valuation roll or supplementary valuation roll shall apply only to specificrateable property forwhich objectionshavebeenraised. 7. (4)The rateable properties for which no objections have been raised,the rates will be deemed due and payable the objections notwithstanding. 8. 36.(1) For purposes of this section-

"public purposes"has the meaning assigned by section

2of theLand Act,2012.

Uncontested draft

valuation roll and draft supplementary valuation roll.

Exemptions.

No.6of2012.

• (2)A County Executive Committee member shall not charge rates for land that is used exclusively for public purposes.
• (3)Valuation for purposes of rating shall not be conductedwithrespect to any land that is used for purposes of-
• (a)public religious worship;or
• (b) cemeteries, crematoria, burial grounds or grounds forburning of the dead;
• (c)public health facilities;
• (d)public educational institutions and libraries;
• (e) dams;
• (f)way leaves;
• (g)museums and national monuments; or
• (h)public outdoor sports.

Provided that nothing in this subsection shall apply to

land usedforprofitorforresidentialpurposes.

• (4)Without prejudice to the generality of subsection (3), the parcels of land subject to payment of rates under
• this Act shall inelude
• (a)places of public religious worship with profit earning ventures wherebyonly the place of worshipwillremain exemptfrom taxation;
• (b)rateable property leased for purposes of foreign embassies and missions and property is still registered under the rateable owner.
• (5) For purposes of this section, the Cabinet Secretary may make Regulations to-
• (a) provide guidelines on the extent to which any rateable property may be deemed to be used for public purposes under this section;
• (b)prescribethecriteriafordeterminingthe circumstancesin which any land shall bedeemed
• to bebona fideintended tobeused foranyofthe purposes specified in this section;and

• (c)preseribe the extent to which land not specified under this section may be subject to assessment and valuationfor purposes ofrating.

PARTV-THENATIONALRATING TRIBUNAL

• 37(l) There is established a Tribunal known as the National Rating Tribunal tohearand determineallmatters relating to valuation orratingreferred to it under this Act or any other written law.
• (2) The Tribunal may sit at such times and,in such place as itmay appoint to ensurereasonableand equitable access to theservices of the Tribunal by the publie.
• 38.(l) The Tribunal shall consist ofnot more than fifteen members appointedby theJudicialService Commission whoshall consist of
• (a) The Chairperson;and
• (b) fourteen other persons possessing knowledge,
• skills and experience in
• (i) law,
• (ii)
• valuation and rating;
• physical planning;
• (iv) land surveying;
• (V)
• information technology;
• (vi)
• economics;
• (vii) finance;or
• (viii)public administration.
• (2)Aperson shall be qualified as the Chairperson or
• member of the Tribunal,where
• (a) in case of the Chairperson,the person is qualified for appointment as a judge of the Environment and Land Court;and
• (b) in case of a member of the Tribunal, the person satisfies the requirements of Chapter Six of the
• Constitution.
• (3)The Chairperson and members appointed under subsection (l) shall serve on part time basis.

Establishment of the National Rating Tribunal

Composition of

the Tribunal.

• (4)TheJudicial Service Commission shall
• Chairperson and members oftheTribunal;and
• (b) in constituting the Tribunal,ensure that not more than two-thirds of the members are of the same gender.
• (5) Despite the provisions of this section,the Judicial Service Commission may from time to time appointnot more than eighteen ad hoc membersof theTribunalof whom-
• (a)nine shall be advocates of the High Court of Kenya of at least seven years standing;and
• (b) nine shall be professionals with outstanding professional valuation, rating, land or
• administration and otherrecords.
• (6)The ad hoc members of the Tribunal shall hold officefora termnot exceedingoneyear.
• (7)The ad hocmembersof the Tribunal shall serve togetherwith themembersof the Tribunal appointed under subsection (1) and beresponsibleto the Chairperson ofthe
• Tribunal.
• (8)Aperson shall be qualified for appointment as an
• ad hocmember of the Tribunal,if the person-
• (a)posses the relevant qualifications specified under subsection(1)(b);and
• (b)satisfies the requirements of Chapter Six of the Constitution.
• 39.(1) The Tribunal shall have jurisdiction to hear and
• determine all matters arising under this Act and shall in particular,
• (a)hear and determine appeals or any other matter brought before the Committee for determination
• under this Act;
• (b) review decisions made by any county government with respect to any matter under this Act or any county legislation including, enforcement for

Jurisdiction of the

Tribunal.

• ()hear and determine all objections made under this Act by ratable persons or the County Executive Committeememberoftherespective county,
• (d) appeals arising against the decisions of the County Executive Committeemember with respect to rating:and
• (e) hear and determine disputes referred to it by the County Executive Committeememberofthe respective county.
• (2)The Tribunal shall have power to grant equitable relief including injunctions,penalties,damages or specific performance.

Proceedings of the Tribunal.

• 40.(1) The Tribunal shall determine all matters lodged before it within sixmonths from the date ofreceipt of such matters.
• (2) The Tribunal shall not be bound by the rules of the Evidence set out in the Evidence Act.

Cap80

• (3) The Tribunal shall,upon receipt of a written objection by any party or a referral made toit by the County Executive Committee member on any objections relating to thisAct
• (a) inquire into the matter and make an award; or
• (b) give directions,make orders or any other decisions
• that.
• (4) Where the Tribunal makes any award,direction or decision,the Tribunal shall in writing,notify the parties concerned or the County Executive Committeemember,as the case maybe.
• (5) The proceedings of the Tribunal shall be open to
• the public except where the Tribunal, for good cause, directs otherwise.
• (6) Any person who isa party to the proceedings before the Tribunal may appear in person or berepresented by an Advocate.

41. A person who is appointed as a member of the Tribunal shall,before assuming the duties of the office, take and subscribe to the oath of allegiance to the office in the manner provided in Form 4 set out in the Fourth

• Schedule.

Oath of office

• 42.(1) For the purposes ofhearing and determination ofanymatter under thisAct,threemembers shall constitute a quorum and shall where the Chairperson is absent, nominateoneoftheirnumber forpurposeoftransaction of the business of that meeting,and the member so elected shall forpurposes of thatmeeting have all thepowersof the
• Chairperson.
• (2)The decision of the Tribunal shall be according to
• the opinion of themajority.
• 43.A member of the Tribunal who has an interest in any matter,whether direct or indirect,which may conflict with the proper performance of the member's functions, shall-
• (a) disclosetheinteresttothe parties tothe proceedingsprior tocommencementof the meeting:and
• (b) not be present during any deliberations on the
• matter by the Tribunal or takepart in a decision of the Tribunal on thematter.
• 44.(1) The Chairperson of the Tribunal shall serve for Tenure
• a non-renewableterm ofsixyears.
• (2)The members of the Tribunal shall serve fora renewableterm offouryears,subject toperformance.
• 45.(1) The Tribunal may seek technical advice from persons whose specialized knowledge or experience may
• assist the Tribunal in its proceedings.
• (2)Where the Tribunal seeks technical advice from interest they may have in the matter or any subsequent interest acquired relating to thematter in question to the
• any person under this section, the person shall disclose any Tribunal.
• 46.(1) The Chairperson of the Tribunal shall be
• responsible for ensuring the orderly discharge of the business of the Tribunal.
• (2) Without prejudice to the generality of subsection
• (1),the Chairperson may give directions relating to the
• (a) organization of thebusiness of the Tribunal;

Technical advice.

Arrangement of

business.

Disclosureof

interest.

• (b)places which the Tribunal may sit for purposes of
• conduct of the business of the Tibunal;and
• (c)procedure of the Tribunal at a particular place.
• (3) The times and places for hearings of the Tribunal shall be determined by the chairperson with a view to securing a reasonableopportunity forapplicantstoappear before the Tribunal with as little inconvenience and
• expense shall be practicable.
• (4) The Chief Justice may in consultation with the Chairperson of the Tribunal,and by notice in the Gazette, makerules to govern the practice and procedure of the Tribunal under this Act.
• 47.(1) The Tribunal may
• (a) by notice,summon any person to appear before the
• Tribunal forpurposesof-
• (i)giving evidence;or
• (ii)producing a document available to that person and specified in the summons.
• (b) administer an oath or solemn affirmation to any
• person;
• questioned;
• (d)retain a document produced in terms of subsection
• (1)(a) (ii) for a period not exceeding thirty days;
• (e)assess the rates due on any land either, on the
• application of any interested person or on its own motion;
• (f)investigate any complaint relating to valuation for rating of rateableproperty;and
• (g) determine any dispute relating to matters of rating.
• (2) A person appearing before the Tribunal, whether
• summoned or not,may be accompaniedby a representative or an advocate at their expense.
• (3) The Tribunal mayreview its judgement and orders,
• party.

Powersof the

Tribunal.

• (4)A decision of the Tribunal shall be enforced in the samemannerasa decision ofa Court.
• 48.(1) There shall bepaid to the Chairperson and the as may be determined by the Judicial Service Commission withSalariesandRemuneration
• members of the Tribunal such remuneration and allowances inconsultation Commission.
• (2) The remuneration and allowances referred to in subsection (1) and any other reasonable expenses incurred by the Tribunal in the execution ofits functionsunder this Actshall bepaid outoftheJudiciaryFund.
• (3) A person who gives technical advice in accordance allowance as may be determined by the Tribunal, in
• with section 45 to the Tribunal shall be paid such consultationwiththeSalariesandRemuneration Commission.
• 49.(1) TheJudicial Service Commission shall appoint
• a Deputy Registrar and such other staff of the Tribunal necessary for the proper functioning of the Tribunal and in accordancewith the Judicial ServiceAct,2011.
• (2)Without prejudice to subsection (1),the Judicial as may be necessary for the proper performance of the
• Service Commission may second such staff to the Tribunal functions of the Tribunal.
• 50.(1) The office of a member of the Tribunal shall
• becomevacant where the-
• (a)appointment of the holder lapses;
• (b) member accepts appointment to any office the holding of which,were the person not a member of the Tribunal,would make the person ineligible for appointment to the office of member of the Tribunal;
• (c) member is removed from for failure to discharge the functions of his office,whether arising from infirmity ofbody ormind,misconduct any other causeor on accountof review its judgementand orders,
• (d) holder of the office dies;

Remuneration of

members of the Tribunal.

Staffofthe

Tribunal.

No.lof2011.

Vacancy in the

Tribunal.

• (e)member of the Tribunal is adjudged bankrupt or
• declared to be persons ofunsound mind;or
• (f)member resigns from office,by notice in writing,
• to the Chief Justice.
• (2)Aperson desiring the removal ofa member of the Tribunal on any of the ground specified in subsection 1(c) may present a complaint under oath to the Judicial Service Commission setting out the alleged facts constituting that
• ground.
• receiving a complaint under subsection (2),consider the complaint and,may if satisfied that it discloses grounds
• (a)suspend the member pending investigations into the outcome of the complaint;or
• (b) appoint an adhoc Tribunal to investigate the complaint.
• 51.(1) In any proceedings to levy or recover rates
• under this Act or consequent upon the levying or recovering of rates and any such other proceedings under this Act-
• (a)the valuation roll or supplementary valuation roll prepared for the purpose of rating,and records of the county government and, all entries made therein and extracts or certified copies thereof signed by an officer authorized,and copies of any newspapers containing any notice necessary to be proved;and
• (b)any certificateissued by an officer authorized on behalf the county government, setting forth the name and address of the person in default, the amount of the rate due and payableby the person andparticulars of the interest thereonas demanded and thefact that such personhas failed to pay the rate,the fact that such person has been served with a rate and interest payment demand and has defaulted;and the fact that such rate and interest do not exceed the maximum amounts prescribed by this Act,

shall be admissible in evidence,and shall serve as

prima facie evidence of the facts so stated:

Evidence.

Provided that a party to such proceedings may tender

Penalty for failure to complywith Tribunal's lawful order.

any evidence the contrary.

• 52.Aperson who failsto complywith alawful order upon conviction be liable to a fine not exceeding one
• or decision of the Tribunal commits an offence and,shall hundred thousand shillingsor to imprisonment for a term not exceeding six months,or to both.
• 53.An appeal from the decision Tribunal shall be to Appeals. theEnvironment and Land Court.

PARTVI-MISCELLANEOUS

• 54.(1) Except where otherwise provided by this Act, any notice required to be published by the County Executive Committeememberbyshall be
• (a)published in the Kenya Gazette for a period of twenty-one days;
• (b) advertised in one or more newspapers with wide circulation in the respective county;and
• (c)posted on any social media platform with county wide reach as may be approved by the County
• Executive Committeemember.
• (2)Anynotice,demand or other document required to be servedunder thisActmaybeserved
• (a)by delivering it to the person to or onwhom it is to be sent orserved;
• (b)by leaving it at the usual or last known placeof abode or business of that person,or,in the case of a company,atitsregistered office;or
• (c)by ordinary or registered post;
• (d)by delivering it to someperson on the premises to which it relates,or,if there is no person on the premises to whom it can be delivered, then by fixing it on or to some conspicuous part of the rateable property;
• (e)by email;or
• (f)by use of short message services or by any method
• whichmay beprescribed

Notices.

• (3) Any notice,demand or other document required to be served on the rateable owner under this Act,may be addressed by the description rateable owner,without furthername or description.
• (4) Where any notice,demand or other document required or authorized tobeservedunderor forpurposes of this Aet has been sent by ordinary or registered post, delivery or service thereof shall,unless the contrary is proved,be deemed to have been effected at the time at which a letter wouldbe delivered in theordinary courseof the post.
• 55.The Rating Act and the Valuation for Rating Act
• arehereby repealed.

PARTVII-PROVISIONS ON DELEGATED

LEGISLATION

• 56.(1) The Cabinet Secretary may make Regulations generally for the better carrying into effect the provisions and purposes of this Act.
• (2)Without prejudice to the generality of subsection (1),the CabinetSecretarymay makeRegulations on-
• (a) preparation of valuation rolls and supplementary valuation rolls;
• (b)property exempt frompayment ofrates;
• (c)timelines to be considered in implementation of this Act;
• (d)penalties on interest rates;
• (e)annualrentalvaluerate;
• (f)valuation of inter-countyrateable properties;and
• (g)tax rates to ensure its compliance with Article 209(5)of the Constitution.
• (3) The National Lands Commission shall make Regulations for valuation of publie land for purposesof paying contribution in lieu of rates.
• (4)Each county government shall enact their respective county legislation and Regulations for the better implementation oftheprovision of thisAct,

Repeal of Cap 267and Cap 266.

Regulations.

Provided that the county legislations and Regulations

madeunder this subsection shall be consistent with thisAct and Regulationsmadeunder subsections(2) and(3).

• (5)Without prejudice to the generality of subsection (4),a county government shall make Regulations on-
• (a) theuseofappropriatetechnologyinthe
• implementation of thisAct;
• (b)circumstancesunder which discounts,waivers and
• remissions may apply;
• (c)procedures when considering auction of rateable property;
• (d)procedure on issuance of agency notices;
• (e)county services to be denied upon default;
• (f) procedure on transmission and tabling of the
• prepareddraftvaluation supplementary valuationroll;and
• (g)setting their rate struck.
• 57.(1) Any existing valuation rolls prepared before
• commencementofthis Actshall bedeemed to havebeen prepared under this Act.
• (2)Where existingvaluation rollsdonot conform with the provisions of this Act, the county government shall within twenty-four months ofthecommencement of this Act bringthemintoconformity.
• government relating to valuation and rating in force immediately before the commencementof this Actshall have effect, subject to such modifications as may be necessary to give effect to this Act, and where the provisions of such law are in conflict with any provisions of this Act,the provisions of this Act shall prevail.

Savings and transition.

FIRSTSCHEDULE

FORM1

(s.17)

APPLICATIONFORREMMISSIONOF THEWHOLE/PARTOF THERATEPAYABLEBYTHE OWNEROF ARATABLE PROPERTY.

COUNTYGOVERNMENT

DATE

FINANCIALYEAR

NAME OFRATEABLEOWNER

PARCELNUMBER

Reasonsfor application ofremmission

Attachments ofany evidenceisrequired*

OFFICIALREMARKS

SECONDSCHEDULE

FORM2

CONTRIBUTIONINLIEU OFRATESCLAIMFORM

COUNTYGOVERNMENT

DATE

FINANCIAL YEAR

| Form of Rating/Rating Area. | Acreage (ha) | Total value of rated land | Rate struck (%) | Area Rate (Kshs.) | Total Rates due. | |-------------------------------|----------------|-----------------------------|-------------------|---------------------|--------------------| | Valuation Roll | | | | | | | AreaRate | | | | | | | AnnualRental valuerate | | | | | | | Forest land | | | | | |

Attachmentsrequired*

OFEICIALREMARKS

(s.20)

THIRDSCHEDULE

FORM3

RATESOBJECTIONFORM

THECOUNTYEXECUTIVECOMMITTEE MEMBER

(NAME OF COUNTY GOVERNMENT)

DRAF T PRIVATELAND VALUATION ROLLYEAR)·NOTICE OF OBJECTION UNDER SECTION 34(2)OF NATIONAL RATING BILL2022

PART I:DETAILS OF PROPERTY AS SET OUT INTHE DRAFT VALUATIONROLL

| 1.SERIAL NO. | |---------------------------------------------------------------------------------------------| | 2.LOCALITY/SITUATION | | 3.LANDPARCEL/PLOTNO | | 4.NAMEOFREGISTERED OWNER | | 5.AREA(HA) | | 6.VALUEIN KSHS. | | 1.FULLNAMESOFOBJECTOR. | | 2 CURRENTPOSTALADDRESS | | CURRENTTELEPHONECONTANCTS/ EMAIL. | | 4.IFOBJECTORISTHEREGISTEREDRETEABLEOWNER? ANSWERYESORNO | | IFNOTWHATISTHERELATIONSHIPTOTHERATEABLE OWNER?(ATTACHPROPERDOCUMENTSOFPROOFTO RELATIONSHIP) | | 5.SIGNATURE |

Note-clear copy of identification incase of owner or certified copy of registration in case of legal person to be attached.

PARTII:DETAILS OFTHEOBJECTION

| 3 | |-----|

NOTE:ATTACH A SEPARATE SHHET OF PAPER FOR ADDITIONALGROUNDSOFOBJECTIONSIFNECCESSARY

PARTIV:DETAILSOFPAYMENT

NOTETHISPARTTOBEFILLEDBYCOUNTY GOVERNMENTOFFICER,AFEEOF SHILLINGS(AS DETERMINED BY COUNTY) IS PAYABLETO COUNTY FOR EACHSEPARATEENTRYINOROMISSIONFROM VALUATION ROLLAGNAISTWHICHOBJECTIONISLODGED.

• 1.NUMBEROFOBJECTIONSON THIS

PROPERTY.

2.FEEAMOUNT

PAID...

3.RECEIPTNUMBER

4.DATEOFRECEIPT

PARTV:ACKNOWLEDGEMENT OF THE RECEIPT OF OBJECTION(S)

BY MY SIGNATURE AFFIXED BELOW,IACKNOWLEDGE HAVING RECEIVED THEOBJECTION(S)IN RESPECT OFPLOT NUMBER ..FOR NECESSARY ACTIONS.

REMARKS.

DATE.

BYCOUNTYGOVERNMENTOF...

FOURTHSCHEDULE

FORM4

(s.41)

OATH ORSOLEMN AFFIRMATIONOFALLEGIANCEOFTHE CHAIRPERSON/MEMBEROETHETRIBUNAL.

having been appointed tobe the Chairperson/member of the Tribunal do (swear in the name of theAlmighty God)/(solemnlyaffirm) todiligentlyservethepeopleand the Republic of Kenya and to impartially do Justice in accordance with the Constitution ,the National Rating Act,2022 and any other applicable laws and customs of the Republic,without any fear, favour,bias, affection,ill-will,prejudice or any political,religious or other influence.In theexercise of the judicial functions entrusted to me,I will atall times, and to the best of my knowledge and ability,protect,administer and defend the Constitution and Land related laws with a view to upholding independence,competence and integrity within it.(So help me God.)

MEMORANDUMOFOBJECTSANDREASONS

Statement of the Objects and Reasons for the Bill

Article 209(5)of the Constitution confers on Parliamentpowers to

regulate the exercise of fiscal responsibilities by county governments.The principal object of the Bill is to provide a legislative framework for imposition ofproperty taxes onland andbuildings by countygovernments pursuant toArticle209 (3)(a)of the Constitution.

TheBill seeksto provide for enhancement,certainty,uniformity and fairness in levying of property rates by the counties. The Bill seeks to provide a buoyant source ofrevenue for countygovernments.Therevenue is necessary to enable each county government perform the functions assigned to county governments as set in the Fourth Schedule to the Constitution and enable the county government realize its development agenda.

The Bill also provides for establishment of the National Rating

Tribunal responsible for resolution of disputesrelating to property rating

Part I(Clause 1-6)of the Bill contains the preliminary provisions.

Part II (Clause 7-20)of the Bill contains provisions on duty to levy rates by county governments and principles to be adhered to while collecting the revenue which is in line with the Constitution and Public Finance Management Act,2012.This part defines who a rateable owner is, their mandate and the requirements of ensuring rates are paid when they fall due.The part further outlines different categories ofproperties considered for purposes of rating. The part provides for forms of rating, notice of rating,setting of rating struck, notice of rate,payment and remission of rates,discounts and waivers and enforcement of payment of rates.In addition,the Part also provides for the procedure for claim and payment of contribution in lieu of rates.

Part IlI (Clause 21 - 25) of the Bill contains provisions on

appointment and powers ofvaluers.Clauses 21 and 22 of the Bill lists the criteria of one to be appointed as a valuer, Clauses 23 and 24of the Bill gives the responsibilities and powers of the valuer.Clause 25 provides for therole of the Chief GovernmentValuerwithrespect to standardization and harmonization on preparation and implementation of the valuation rolls across the counties.

Part IV (Clause 26-36) of the Bill contains provisions on the valuation for rating. The part gives the general basis of valuation, declaration ofratable areas and methods used for valuation.Clauses29 and 30 provides for preparation and contents of valuation rolls and supplementaryvaluationrollstogetherwith theiralterations. Publication of the roll,the objections thereof and exceptions are provided for in the part. Uncontested draft valuation roll and draft supplementary valuation roll are also provided forin clause35.

Part V(Clause 37-53) of the Bill contains provisions on National Rating Tribunal.This part seeks to establish a Tribunal with part time members,the jurisdiction of the Tribunal is specified under clause 39,The Part also provides for the conduct of proceedings, quorum, disclosure of interest,powersof the tribunal,tenure,remuneration,staff of the tribunal, vacancy,how to produce evidence,penalty for failure tocomply with tribunal's lawful orderand appealmechanismsfrom the Tribunal.

PartVI (Clause 54-55)ofthe Bill containsmiscellaneous provisionsprovidingfor notices andrepeal of Cap266 and 267.

Part VII(Clause 56-57)of the Bill contains proposed regulations and savings and transitions of any written national and county laws relating tovaluation andrating.

Statement on delegation of legislative powers and limitation of fundamentalrightsand freedoms

TheBill delegates legislativepower to the CabinetSecretary to make regulations.The Bill does not limit any fundamental rights or freedoms.

Statement as to whether the Bill is a money Bill within the meaning of

Article 114of the Constitution

The enactment of this Bill may occasion additional expenditure of

publicfunds.

Statement as to whether theBill Concerns County Governments

This Bill is a Bill concerning county governments within the meaning of Article1l0 of the Constitution and the Fourth schedule to the

Constitution.

Dated the3rdNovember,2022