Kiambu County to make freehold land untaxable

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Kiambu County Assembly in session. [File, Standard]

The County Assembly of Kiambu's quest to discard the county valuation roll passed by their predecessors in 2016 has gained impetus, with Ward Reps now considering memorandums presented by residents and stakeholders during public participation.

According to the Leader of the Majority Party Godfrey Mucheke, the matter is already before the assembly Lands and Planning Committee, which is considering all the residents’ submissions on the Kiambu County Valuation and Rating Act 2016, which guides land rates. 

Mucheke said the assembly would act according to the people’s wishes and asked MPs to amend the Valuation for Rating Act 2015 to protect freehold land from becoming taxable property.

“The Act was passed in 2016, but after the people’s concerns and public participation was done where individuals and groups submitted their views, we will ensure that we will come up with a document that reflects the will of the people and has been prepared within the precincts of the law. We are determined to correct the past misdeeds,” Mucheke said yesterday.

Governor Kimani Wamatangi, who had four months ago asked the assembly to relook at the Act established to guide the collection of land rates, said he aims to amend the law to remove the contentious charges and reduce the existing charges.

“The law was passed in 2016 by the first administration, and it was being passed because the national government had passed the Valuation for Rating Act 2015. But we decided to do away with it, and the county assembly has been on it, and the committee has already collected views from the people. We recommend removing all the contentious charges and bringing down other existing charges,” the county chief said.

The County Government already submitted a memorandum to the County Assembly proposing to reduce the land rates from the 0.25 percent proposed in the Act to 0.15 percent, drastically reducing the amounts charged.

It has also proposed a zero rating of all freehold properties not used for commercial purposes and those less than five acres being used for domestic purposes, meaning that the owners would not pay anything.

The Valuation for Rating Act 2015, which is applied in all counties, was passed in 2015 by parliament and defines freehold title deeds as ratable owners, meaning that freehold title deed owners should pay land rates.

“The person (in this Act referred to as ratable owner ) in respect to any ratable property who is the owner of the registered freehold or the tenant for life of that property, in procession or remainder expectant upon a lease or interest, other than a lease or interest,” reads the national law in part.

The valuation being applied, amended by the county of Kiambu, was passed by the county assembly in 2016 during former Governor William Kabogo’s tenure after a group of activists sued the county because it demanded land rates, yet it did not have a valuation roll.

It was adopted in 2018 when the county was under former Governor Ferdinand Waititu. It was a remedy to concerns that the County inherited different rating regimes from eight defunct local authorities, creating a non-harmonious rating system. The non-harmonious rating system had led to confusion regarding backdating arrears and penalties, as every sub-county has a different base year.

There was also a lack of legal notices to provide the bases of rates charged in some areas and archaic ones where available. The continued use of expired valuation rolls had also opened the County to legal challenges, creating a need for a new valuation roll.