Property Tax and Valuation Act

ANTIGUA AND BARBUDA THE PROPERTY TAX AND VALUATION ACT, 2006 ARRANGEMENT OF SECTIONS GENERAL AND PROPERTY TAX ADMINISTRATION PARTl PRFLIMINARY 1. Shirt title and commencement. 2. Iuterp1euitio11. PARTil ADMINISTRATION 3. Functions of the Commissioner. 4. Appointment of officers. PARfID IMPOSITION OF PROPERTY TAX 5. Charge to tax. 6. Rate ofrax determined annually. 7. Classification of property for taxation. 8. Special Development Locations. 9. Property tax to be borne and paid by owner. IO. Liabliity ofnew o\ffier. 11. Liability ofco--owners. 12. Minimum property tax. l3. Condominium Unit to be separate property. PARTN EXEMPTIO~S, DEDUCTlONS, REBATES AND RELIEF 14. Exempt Property. 15. Exemption fornew dwelling house. 16. Dwelling house deduction. 17. Tax rebate for timely payment of tax. 18. Tax rebate on pensioner's dwelling house. 19. Tax rebate for special development property. 20. Tax rebate for publicly used property. 21. Tax relief on grounds of poverty, etc. 22. Appointment ofTax Relief Committee. PARTV GENERAL PROVISIONS AS TO TAXING 23. List of taxable values. 24. Property Tax Register. 25. Property tax to be levied notwithstanding appeal. 26. Power of Commissioner tu amend prnpe11y tax. PART VI COLLECTION AND RECOVERY OF PROPERTY TAX 27. Demand and collection of property tax. 28. Property tax to be first charge. 29. Penalty for late payment of property tax. 30. Power to recover unpaid property tax. 31. Service of claim. 32. Order to distrain for property tax. 33. Authority to levy. 34. Restoration of distrained goods. 35. Remedy. 36. Sale of distress. 37. Application of proceeds of distress sales. 38. Power of sale of property. 39. Form of warrant. 40. Sale to be by public auction. 41. Pru1;1.:Uun: of Mle aftc:r postponement. 42. Declaration of purchaser. 43. Conveyance to purchaser and application of proceeds of sale. 44. Disposal of surplus proceeds of sale. 45. Power to annul sale. 46. Saving of certain rights. 47. ludcpcndcnt cxcrci3c of powers of distress and sale-. 48. Power to make conditions on sale of property. PROPERTY VALUATION PARTVU VALUATION PROCEDURES 49. Ascertainment of taxable value. 50. ChiefValuation officr:r to make valuation lists. 51. Adoption of cadastral information. 52. Commencement of valuation list. 53. Draft valuation list. 54. Objection to draft valuation list. 55. Revision of <lrnft valuation list. 56. Settling of valuation list. '17 Proposal for alteration of a current valuation list. 58. Proceedings on proposals by owner of property. 59. Proceedings on proposals by the Chief Valuation Officer. 60. Effect of alteration on tax payable. 61. Power ofChiefValuation Officer to make alteration to valuation list. 62. Cltic:fValuation Officer to request information. 63. Powerof entry. 64. Evidence of valuation list. 65. Subdivision of land and new buildings to be notified. 66. Inspection of documents by taxpayers. 67. Service of notices and documents on Chief Valuation Officer. 68. Service of notices and documents on other persons. PARTVIIl PROPERTY VALUATION APPEAL BOARD AND PROCEDURES ON APPEALS 69. Estalishment of Board. 70, Tenure of member!-: nfRoard. 71. Voting. 72. Procedural powers of Board. 73. Procedure of appeals, 74. Sittings of Board and quorum. 75. Appeals. SUPPLEMENTARY PARTIX MISCELLANEOUS. 76. Environmental wx. 77 Tax cleamace certificate. 78. Regulations. 79. Repeal. 80. Savings and transitional. SCHEDULE FORMS No. 20 of 2006. The Property Tax and Valuation Act, 2006. [L.S.] I Assent, James B Carlisle, Governor-General. 17th November, 2006. ANTIGUA AND BARBUDA No. 20 of 2006 AN ACT to provide for the imposition and collection of tax on real property and matters incidental thereto. [ Publish in the Official Gazette Vol XXlI No.71 date 29th November, 2006. J ENACTED by the Parliament of Antigua and Barbuda as follows: GENERAL AND PROPERlY TAX ADMINISTRATION PARTI PRELIMINARY I.This Act may be cited as the Property Tax and Valuarion Act, 2006 and shall come into force on a date appointed by the Minister by order. 2. In this Act, unless the context otherwise requires~ "agricultural land'" means land used for ANTIGUA AND BARBUDA Short title and commencement. Interpretation ANTIGUA AND BARBUDA 2 The Property Tax and Valuation Act, 2006. No. 20 of 2006. (a) the production of food crops, tree crops, livestock, poultry or timber; (b) fish farming or bee keeping; or ( c) wildlife habitation; "Authority" means the Development Control Authority established under the Physical Planning Act, 2003; "Board" means the Property Valuat10n Appeal !Joard established under sectiort 69; "building" irtcludes any structure used or !mended to be used in conjunction with the land on which the structure stands; .. "business" includes any profession~ vocation, provision of services involving technical or managerial skills, n::ntal uf p1uvt:1 Ly (muvcal,k: 01 immovcdbk), manufacture or trade; '\.:hattt:l LuiJdiug" mcan5 a building so erected ;,,5 not to fonn part of the land on which it stands; "Chief Valuation Officer" means the Chief Valuation Officer appointed under section 4; "Commissioner" means the Commissioner of lnhmd Revenue; "Court" means the High Court; "cultural" means relating to social activity or traditional social behaviour; "developer" means a person making improvements; "dwelling house" means a building or condominium unit used or intended to be used wholly or mainly as a single private residence but does not include the land on which it has been built; "historical" means associated with some past significant event or period; No. 20 of 2006. The Property Tax and Valuation Act, 2006. uhotd property" moons property used or adaptable for use as a hotel or guesthouse; "improvements" means physical additions to land including a building and alterations to a building and all works, including subdivision, which have the effect of increasing the market value of the land but shall not include plant and machinery; "industrial" means pertaining to economic activity concerned with the processing or production of goods for sale, the repair of goods or the provision of services; "institutional'' mean.~ pertaining to an organisation for intellectual, religious or other human development; "land" includes any interest in land and any easement or right in, to or over land; "local pensioner" means a citizen of Antigua and Barbuda or other CARI COM stole who hos r.oched the age of 60 years or such other age as may 'oe ~re~~i\t?~ and whose total annua\ incom~ does 1 ~ll • M exceed t7s,ooo; "market value'' means the price at which a willing seUer would sell and a willing buyer would buy in the open niarket at the time the market value is ascertained both parties actmg knowledgeably and prudently; "Minisrer" means the minister offinanee; "ot~er property" means property not classified as ag1 1i.:-ult~ral or residential and includes property used or identified for use as business premises; "owni:-L ". m~i1us any person receivmg the rent of the property m connection with which the word is used whether on his own account or as agent or trustee for any other person or wh~ wuuld so receive if the property were Jet at a rent and includes a lessee or licensee from the Government or from a statutory authority; "parcel of land" means a separate portion of land with defined boundaries; "prescribedj' means prescribed by regulations; 3 ANTIGUA AND BARBUDA ANTIGUA AND BARBUDA 4 The Property Tax and Valuation Act, 2006. No. 20 of 2006. "property" mccms land including improvements and all estates, interests, easements and rights whether equitable or legal in, to or out of land and shall include a chattel building; "Property Tax Register" means the Property Tax Register referred to in sec.ti on 24; "recreational property" means property used for leisure activity: "Registrar" means the Registrar of the High Court; "site value" means the market value of a parcel of land divested of improvements made by or on behalf of the owner and of fixed plant and machinery which are appurtenant to or used in connection with the land; "tax" means the tax charged under section 5 and includes penalty, interest and other charges levied under this Act; "taxable value" 111Cdll5 the value dctc1111i111;:J i11 accordance with section 49; "tax year" means a period of twelve consecutive calendar months for which tax 1s payable commencing on first January; and "valuation list" means the list settled and signed under section 56. PARTII ADMINISTRATION r"unctions of the 3. The Commissioner shall administer and enforce this Act Commissioner and shall control and supervise all persons employed to assist in its administration and enforcement. Appo1ntme .. .-· Jf 4. ( 1) There sh;:ill he ,ippnintc-d~~ officers. fa J a ChiefV.1luation Officer; (b) Valuation Officers; and No. 20 of 2006. The Property Tax and Valuation Act, 2006. (c) such other persons as may be necessary to give effect to this Act. (2) A person shall not be disqualified to act as Valuation Officer by reason only that ht: is the uwm:1 ur Ul.:L:uµie1 uf c1uy property in Antigua and Barbuda. (3) Nothing conu1lncd in subsection (2) shall authorise any person appointed under this section to act in relation to any property which or any part of which he owns or occupies. PART ID IMPOSITION OF PROPERTY TAX 5 ANTIGUA AND BARBUDA 5. (I) Subject to the provisions of this Act, property tax Charge to tax. shall be charged, levied and paid to the Commissioner at such rates as may be determined by the Minister by order published in the Gazette for every tax year commencing with the year 2007. (2) An order under subsection (1) may provide for different rates for land and for buildings on that land, and in respect of the different classes of property set out in section 7 and in respect of properties in difterent Special Development Locations, and shall be subject to negative resolution of the House. (3 J Property tax shall be levied on the taxable value of every taxable property as listed in the valuation list. 6. rhe rate of tax in respect of each class of property as specified in section 7 shall be determined under section 5 on or before 1he 30 November in the year preceding the tax year fu1 which the rate of tax is applkabk and where no rate of tax is so determined for any tax year, the existing rate shall be carried forward to the following year. 7. (l) For the purpose of this Act property shall be classified as "agricultural", 11 rcsidential'1 or nother property" having regard to any zoning use that may be prescribed or to the best economic use of the property as determined by the Chief Valuation Officer. (2) The Chief Valuation Officer may sub classify "other property" into commercial, cultural, historical, hotel, industrial in~titutinn,1} ,1nrl r~c:reMional as may he appropriate. Rate of tax determined annually Classification of property for taxation ANTIGUA AND BARBUDA Special Develop• ment Locations. r1op1;1ly td,\ to be borne and paid by owner. Liability of new owner. Liability of co owners, 6 The Property Tax and Valuation Act, 2006. No. 20 of 2006. (3) Where the owner of any property is aggrieved by the classification or sub-classification ascribed to his property under this Act or where the Commissioner is dissatisfied with the classification or sub-classification of any property under this Act, the owner or the Commissioner may appeal to the Board for reclassification stating the grounds of his appeal. 8. ( 1) Where a developer undertakes a programme of development which requires the developer or a person acting on behalf of the developer to provide for the installation and maintenance of special services including potable water, electricity, roads, sanitation and such other services as may be prescribed, the area ofland included in the programme may be prescribed for the purposes of this Act to be a Special Development Location. (2) In detennining the taxable value of property within a Special Development Location, the Chief Valuation Officer shall have regard to the conditions of sale of the property including the requirement of membership in an organisation directly or im.li1c:1.,lly 1.,unm::1,;tc;d with the: dc:vc:lopmcut uf the: Spc:1,;ic1l Development Location. 9. (1) P1opt:::1 Ly taA slrn.11 be bu111c and µ<1id by tl1c pcrsou who is the owner of the property as at the 1st January in the year for which property tax is payable. (2) Where the owner of a building is not the owner of the land on which the building is erected the tax shall be levied and paid by the owner of the land in respect of the land and by the ovmer of the building in respect of the building. (3)Where there is agreement between the owner ofa building and the owner of the land on which the building is erected that the total property tax shall be paid by one or the other, payment by one shall discharge the liability of the other. 10, Where there is a change of ownership of property any amount of property tax remaining unpaid in respect of the property shnll be nn encumbrance on the property and recoverable from the new owner. 11. Where property is O'Wlled by more than one person every co-owner shall be liable for the property tax as if each co-owner were a sole owner of the property, but payment of the property tax by one co-owner shall discharge the liabtltty ofthe other. No. 20 of 2006. The Property Tax and Valuation Act, 2006. 12. The minimum property tax payable for any tax year in respect of property which is liable to property tax shall be $50 or such other sum as may be prescribed. 13. Where a building is designed to provide for units in a multiple unit structure or in a multiple unit development project as in the case ofa condominium project and ownership of a unit is tran:;fi;:rubk eveTy unit shall be 1.kemed IU be a separate property for the purpose of this Act and shall be taKed accordingly. PART IV EXEMPTION, DEDUCilONS, REDATES AND RELIEF 14. There shall be exempt from property tax~ ( a) property owned by the government; (b) property owned by a religious body and used exclus1velyfor public religious worship; (c) property owned by a religious body and used by that body as rhe residence or a Minister of Religion or exclusively in connection with the administrative activities of the body; (d) property lawfully used for the sole purpose of public burial grounds; (e) property vested in a prescribed statutory non profit body; (j) property owned by a prescribed charitable organisation or institution; (g) property used as a prescribed school or educational facility; (h) Property used wholly rn the packaging and processing of agricultural produce of a CARlCOM country; (i) Plant and machinery used in a business; and (j) any other prescribed property. 7 ANTIGUA AND BARBUDA Minimum properly tax. Condominium unit to be separate property. Exempt l'"'l''"'l' ANTIGUA AND BARBUDA EKemption for new <!welling house. Dwellinghouse deduction. T~x rebate for timely payment of tax. Tax rebate on local pensioner's dwellmg house. 8 The Property Tax and Valuation Act, 2006. No. 20 of 2006. 15. ( 1) Where a dwelling house is constructed after this Act comes mto force, 11 shall be exempt from property tax for a period of two years but, subject to section 16, property tax shall be payable in respect of the land on which the dwelling house has been constructed. (2) The Chief Valuation Officer, after inspecting the new dwelling house, shall certify the date from which it is habitable. (3) Fur tht:: purpust:: uf this st::ctiun tht:: lax year fulluwing the calendar year in which the date certified under subsection (2) falls shall be the first year of exemption. ( 4) For the purpose of this section a dwelling house shall be habitable if it is capable of being occupied by a natural person and of providing noi-mal protection from the ckmcnt5 and intruders, whether or not it is completed. 16. In computing the taxable value of a dwellinghouse in accordance with section 49 there shall be allowed a dwellinghouse deduction of $150,000 or such other amount as may be prescribed. 17. ( l) Where the amount of property tax payable for a tax year is paid on or before the due date a rebate of 5% shall be allowed. (2) Where property tax is paid in instalments in accordance with sectwn 27(2) no rebate shall be allowed in respect of the first instalment. but a rebate of 5% of the total amount of the property tax payable in respect of the property shall be allowed in respect of the second instalment if it is paid by the due date. 18. ( 1) Where a dwelling house is owned and occupied during a tax year by a local pensioner and no part of the dwelling house is let to another person during that tax year there shall be allowed on written application to the Commissioner by or on behalf of the pensioner a rebate of the property tax payable for the tax year calculated in accordance with subsection (2) No. 20 of 2006. The Property Tax and Valuation Act, 2006. (2) The rebate referred to in subsection (I) shall be calculated according to the following table~ Total income oflocal Rebate of pensioner Property tax not exceeding $60,000 50'-'/o not exceeding $65,000 35% not exceeding $70,000 20% not exceeding $75,000 10% over$75,000 nil (3) A person applying to the Commissioner for a rebate under subsection ( ! ) shall provide such pruof of digibilily and certificates of occupancy of the property as may be required by the Commissioner. 19. ( l) Where a property a part thereof is used in the interest of national development as agricultural land, on receipt by the Commi~sic,ni;r c,f a certificate by the Director of Agriculture of the satisfactory use of the land in Form A in the Schedule there shall be allowed a rebate of property tax in respect of the propc-rty of 90o/u or such other percentage as may be prescribed. (2) Where a property a part thereof is used in the int<Jrest of national development as industrial property there shall be allowed a rebate of property tax in respect of the property of 25% or such other percentage as may be prescribed. (3) Where a property a part thereof is used in the interest of national development as hotel property then:> shall be allowed a rebate of property tax in respect of the property of 25% or such other percentage as may be prescribed. ( 4) Where a property is situated in a special development location. in accordance with the provisions of Section 8 there shall be allowed in respect of such property a rebate of 25% of the Property Tax on such other percentage and for such period as may be prescribed. 9 ANTIGUA AND BARBUDA Tax rebate for special development property. ANTIGUA AND BARBUDA Tax rebate for publicly used property. Tax relief on grounds of poverty, etc. Appointment ot Tax Relief Committee. IO The Property Tax and Valuation Act, 2006. No. 20 of 2006. (5) In this section "used in the interest of national development" means used in a manner consistent with a national programme approved by the government. 20. Where institutional, cultural, historical or recreational property is adapted, maintained and used mainly for local community purposes, and is not used for residential or commercial purposes, there shall be allowed a rebate of property tax of 100%. 21. There shall be a Tax Relief Committee which may grant relief of tax for a tax year in respect of owner-occupied residential property in such amount as would appear reasonable, if it is satISfied that 11 would be just and equitable m all the circumstances, or on grounds of poverty, to do so. n. ( IJ The Tax KeliefCommittee shall be appomted by the Governor-General and shall consist of (a) A chairman who shall be appointed by 1he Governor-General in his own discretion; (b j Two member:; one ofwhum :;hull be numinult::U by the Prime Minister and the other by the Leader of the Opposilion; (c) one member nominated by the National Economic and Social Council; and ( d) the Chief Welfare Officer for the time being. (2) The Commissioner shall nominate an officer of the Inland Revenue Department who shall be appointed by the Governor General as secretary to the Tax Relief Committee. (3) The members of the Tax Relief Committee shall be remunerated for each silting in such amount as may be prescribed and all members and the secretary shall be reimbursed expenses actually incurred in execution of their functions under this Act. ( 4) An application for tax relief shall be addressed to the secretary of the Tax Relief Committee who shall, within seven days of receiving it, forward a copy to each member of the Corrumttee. No. 20 of 2006. The Property Tax and Valuation Act, 2006. 11 ANTIGUA (5) As soon as possible after the receipt ofan application for tax relief the Chairman shall appoint a date for its consideration by the Tax Relief Committee and the secretary shall notify the members of the Committee accordingly. (6} The Chairman and any two members shall constitute a quorum and in the event of a tie in voting proceedings, the Chairman shall exercise a second and casting vote. (7) The secretary shall notify the applicant and the Commissioner ofrhe decision of the committee wilhiu fuunt:1::n days of the date of the decision. (8) The Commissiurn::r shall i:11.ljwsl the illnount ofta.x pllyc1blc in accordance with the decision of the committee and shall notify the amount to the applicant who shall pay the tax as ac.ljusteu, if ,my, within tluce u1u11th:s from the date of the notification. (9) The Chairman and th.;; mcrnbcr;i of the To.x Rdicf Committee shall be appointed for a period of three years and shall be eligible for reappointment. (IO) The Chairman or any member of the Tax Relief Committee may resign from the Committee for personal r1.:o.sons but in that case he shall give notice to the Minister of his intention to do so one month prior to the effective date of resignation. ( 11) The Governor-General may terminate the appointment of a member of the Tax Relief Committee if he is satisfied that (a) the member is permanently incapable of performing his duties; (b) the member has engaged in dishonourable conduct; (c) the member is incompetent; (d) the member has neglected his du1y; ( e) the member is bankrupt; or AND BARBUDA ANTIGUA AND BARBUDA 12 The Property Tax and Valuation Act, 2006. No. 20 of 2006. (j) the person or body who nominated the member has revoked his nomination, and notice of termination shall be served on the member at least one month orior to the effective date of the termination. ( 12) The Commissioner shall repon any improper behaviour of the Committee to the Governor-General who shall take such action in relation to the members of lht: Cummiltt::t: ais ht:" ishall t..:u11siJt::1 apµ1uµriatt::. PART V GENERAL PROVISIONS AS TO TAXING List of taxable 23. ( 1) The Commissioner on receiving a copy of the values. valuation list in accordance with section 56 shall deposit it at his office, and the taxable values, as reflected in the valuation list which may be amended from time to time, shall be the basis for the taxation of property until the list is superseded by a new valuation list. (2) The Commissioner shall give efi"ect to any amendments to the valuation list notified to him by the Chief Valuation Officer by amending the copy of the list deposited at his uffic1;;, and by making 1.:unse4ut:nLial amern.lmt'nts Lu the Property Tax Register. Property Tax 24. (1) The Commissioner shall keep in his office for each Regist er year the Property Tax Register in which shall be entered-· (aj a description of every taxable property listed in the Valuation List; (b) the location of each property; (c) the taxable value of each property; ( d) a reference numher hy which each property may reasonably be identified; (e) the name and address of the owner of each property; (j) the appropriate rate at which property tax is to be kvicU vu Ci:ll:h p1upc1ly, No. 20 of 2006, The Property Tax and Valuation Act, 2006. 13 ANTIGUA ( g) the amount of property tax to be paid in respect of each property; (h) the year in respect of which property tax is levied; and (JJ any other prescribed or administratively uppropdote information. (2) Where property is owned by more than one person it shall be sufficient, instead of entering in thE" Pmperty Tax Register in respect of the property the names and addresses of all of the owners of the property, to enter the name and address of any one of the owners with the addition of the words "and another'' or "and others". (3) The Commissioner may divide the Property Tax Register into parts and, in addition to the copy of the register deposited in his office, may deposit different parts at different places for the convenience of the public. 25. ( 1) Property tax in respect of which a valuation list is fc{)nclusive shall be assessed. levied and collected in accordance with the valuation list in force, but, subject to subsection (2), where there is an appeal against the valuation of the relevant property the amount of property tax levied and collected during the appeal process shall be an amount based on the amount of taxable value not in dispute. (2) Where, in the case of a new valuation list the value of a property questioned in an appeal exceeds the value of that prnµi;:1ty in the immcdintcly preceding valuation list, the amount of property tax recoverable pending the decision of the appeal shall be an amount equal to the tax payable on the tax;;bk value lnsr previously determined. 26. ( l) Subject to this section, the Commissioner may at any time make amendments to any property tax, being the tax for any year, that appears to him to be necessary to make the amount of property tax conform with the provisions of this Act, and in particular may ( a) correct any clerical or arithmetical error in the amount of property tax; AND BARBUDA Property tax to be levied notw11hs1and1ng appeal. Power of Commissioner 10 amend property tux ANTIGUA AND BARBUDA 14 The Property Tax and Valuation Act, 2006. No. 20of 2006. (b) correct any erroneous insertions, omissions or rnisdescnptwns; and (c) make additions to or corrections in property tax as nppcar to him to be necessary by reason of~ (i) a newly erected building; (ii) a change in the ownership of a property; (iii) a property previously taxed as a single property becoming liable to be taxed in parts; (iv) a property previously taxed in parts becoming liable to be t<1xcd <15 <1 single property; (v) property tax becoming or ceasing to hecome payable in respect of a property; or (vi) a change in the classification of a property (2) Where the effect of an amendment would be either~ (a) to alter, otherwise th,111 by correction of a clerical or arithmetical error, the value on which a property is taxed; or (b) to tax a property not shown or not separately shown in the valuation list,the Commissioner shall not make any amendment of property tax unless either the amendment is necessary to bring the property tax into conformity with the valuation list, or a proposal for a corresponding alteration of the valuation list has been made by the Chief Valuation Officer. (3) If effect, or full effect is ultimately not given to the proposal, and the amount of property tax levied in pursuance of the amendment is affected ( a) if too much tax has been paid, the difference shall be repaid with interest on the amount of the overpayment at the rate of 2% per month or part of a month or at such other rate as may be prescribed with effect from the date of payment; or No. 20 of 2006. The Property Tax and Valuation Act, 2006. 15 (b) if too little tax has been paid the difference may be recovered as if it were arrears of property tax with interest on the amount of the underpayment at the rate of2% per month or part of a month or at such other rate as may be prescnbed with effect from the day following the due date of the tax. PART VJ COLLECTION AND RECOVERY OF PROPERTY TAX ANTIGUA AND HAKHUlJA 27. (1) As soon as is practicable after the beginning ofevery Demand and tax year, the amount of the property tax payable in respect of collection of any property for the year shall be demand~U by ur ou behalf property tax. of the Commissioner from the owner of the property and the property tax shall, subject to subsection (2), be due and payable ninety days after the date uf issue a:s indicated on the demand note. t L) If property rax is paid iu inslahncnt5, the first instalment, being not less than 50% of the total tax due, shall be paid during the period of sixty days before the due date, and the balam.:e shall U1;; µ4id 011 or before the due date. (3) A demand note, in addition to a statement of the amount demanded, which shall be approx-imM~(i to the nearest dollar disregarding any fraction of a dollar, shall contain ( o) the name and address of the owner, if known; (b) the location of the property in respect of which the demand is made; (c) the taxable value of the property; (d) thi: lax yc:c1.1 Jn respect of which the property tax is levied: (c) the o1assification of the propf"rty; (f) the rate of tax; (g) the date of issue of the demand note; (h) the date on which payment is due; ANTIGUA AND BARBUDA 16 The Property Tax and Valuation Act, 2006. No. 20 of 2006. (i) the rebate allowed, if any; UJ any arrears of tax due in respect of the property to which the demand note relates; and ( k) any other information as may be administratively appropriate. (4) A property owner may request a demand note from the Commissioner at any time after the rate of tax is determined in accordance with section 6. and the Commissioner shall send the demand note within seven days of receipt of the request. Prooertv tax to 28. (I) Subject to subsection (6), property tax due under be first charge. this Act shall, until paid, be a first charge on the property in respect of which the tax is due and payable and the charge shall be prior to all other liens and demands affecting the property. (2) Subject to subsection (6), where a property which is liable to property rax is or has been levied on by lhc Commissioner under an execution (a) the amount of property tax due in re!!:pect of the property; and ( b) property tax which may accrue or be levied and become payable in respect of the property during the time it remains unsold, shall be a charge on the property pnor to all other hens and demands affecting the property, and when the property is sold by the Commissioner the amount of property tax shall be paid out of the proceeds of the sale prior to any mortgages, judgments, executions or other liens against the property. (3) The Commissioner shall pay and allow the amount of any property tax due in respect of property remaining unsold out of any money held by him which otherwise he would be liable to pay to the defaulting owner of the property. (-1) Subject to subsection (6), in all cases where property has been or is to bt: placed under the control of the Court, and no receiver is appointed, any unpaid property tax shall, until paid, be a first lien on the property, No. 20 of 2006. The Property Tax and Valuation Act, 2006. 17 ANTIGUA (5) Where property tax is due and payable under this Act the Commissioner may request the Registrar to register a charge or caution on the property in respect of which property tax is due and unpaid and, subject to subsection (6), the .charge shall rank before all mortgages, encumbrances and interest in respect of the property. (6) The charge or lien created by subsections (I), (2) or (4) shall not take precedence over or have preference to any lien or demand affecting the property which by virtue of any Act or agreement is mi:lue a first charge in favour of the govcmment or any statutory body in receipt of funds payable out of the Consolidated Fund. 29. (}) Where any property tax is not paid in accordance with section 27(1) there shall be added to the amount of the tax by way of penalty an amount equal to I 0% of the tax, and if the amount of tax and penalty is not paid by the end of the calendar month in which the penalty is applied, interest shall accrue from the beginning of the month following the month in which the penalty became applicable at a rate of 2% per month or part of a month on the unpaid tax. (2) The provisions of this Act relating to the collection and recovery of tax shall apply to the collection and recovery of any penalty imposed and interest added pursuant to subsection (I), or arising under section 26(3). 30. (l)Thc amount of any property tax due and payable under this Act including any penalty and interest charged may be recovered by the Commissioner from the owner for the time being of the property in respect of which they are due as a civil debt. (2) Where a person, other than the person liable to pay the amount charged on a property pursuant to subsection (1) makes a payment in satisfaction of the charge, he shall be entitled to recover the amount paid by him from the person liable to make the payment. AND BARBUDA Penalty for late payment of property tax. Pow~r to recover unpaid property tu. 31. ( l) Subject to subsection (2), service of a daim issued Service of under section 30 shall be in accordance with the provisions claitn. of any Act, or Rules of Court relating to service of such a docum~nt. ANTIGUA AND BARBUDA Order to distrain for properly tu><. 18 The Property Tax and Valuation Act, 2006. No. 20 of 2006. (2) If the defendant named in any claim issued under section 30 is absent from Antigua and Barbuda or cannot after reasonable enqufry be found, service of the claim may be effected with the leave of the Court. 32, (1) If any property tax or any other money due and payable under this Act is not paid within ninety days after the due date, the Commissioner may issue a warrant of distress, in the form specified in Form B in the Schedule, to levy by distress upon any goods and chattel building found on the property in respect of which the property tax or other money is unpaid. (2) It shall not be necessary to issue a separate warrant in respect of every sum to be recovered by distress, but the direction to levy by distress any sums due for property tax in arrears and unpaid may be given by one warrant, the sums to be so levied by distress to be !i-pecified in a list to be attached to and to form part of the warrant. Authority levy. to 33. (1) A warrant ofdislress issued wider section 32 shall be Restoration of distrained goo<ls. sufficient authority to the person named in the warrant and his assistants to levy by distress the sum specified in the warrant in like manner as ifa separate distress warrant had been issued for the recovery of that sum. (L) No misdescription or error in the name of the owner of a property who is in default shall invalidate a warrant of distress levied under section 32. 34. ( l) Where goods are dis trained on by any person authorised to do so under a warrant of distress issued to him under section 32 and the goods are claimed within seven days after the distress by a person other than the person liable for the payment of the property tax or any part thereof which is due and unpaid, on satisfactory proof of the claim the goods shall be restored to the person claiming them. (2) Where goods are distrained and kept for seven days they shall be sold without any claim, and the owner of the goods shall be bll!Tcd of all remedy for recovery or compensation o.guinst the purchaser, the Commissioner by whom the warrant of distress was issued, the person named in the warrant of distress or his agent, or again5t any person who ~old the goods at publk auction. No. 20of 2006. The Property Tax and Valuation Act, 2006. 19 ANTIGUA ANO BARBUDA 35. An act done or authorised by the Commissioner in Remedy. pursuance of his duties under a warrant of distress issued pursuant to section 32 shall be deemed to be lawful but a person whose legal rights are infringed by the act may recover reasonable compensation from the Commissioner. (2) Where a person recovers a sum by way of compensation pursuant to subsection(!), he shall be paid his full costs of suit and shall be entitled to enforce payment of his costs. (3) No person distrained on under a warrant of distress issued under section 32 may recover costs in accordance with subsection (2) if the Court is satisfied that, before the commencement of the hearing of the action, an offer of reasonable amends was made by or on behalf of the person against whom the action was lodged. 36. Distress levied under section 32 shall be kept by the person authorised to levy the distress for at least seven days, and if at the end of that time the property tax in respect of which the distress is levied, and the costs and charges of and incidental to the distress and the keepin2 of the distress are not paid. the distress may at any time thereafter be sold at public auction to the highest bidder. 37. There shall be paid out of the proceeds of a sale in accordance with section 36 the costs and charges of and incidentfll to the s.::1IP: ~nd kP:P:ping nf thP: distress, which shall include any costs and charges incurred in relation to any previous endeavours to sell the distress under this Act, and tlie property tax in arrears and unpaid, and the residue, if any, shall be pald on demand to the owner of the goods and chattels distrained upon. 38. ( 1) The Commissioner may sell any property in respect of which property tax is due and payable for the recovery of the property tax. Sale of distress. Application of proceeds of distress sales. Power of lll'l lf:" nf property. (2) The power of sale conferred by this section shall not Form of warrant. be exercised until property tax shall have been in arrears and unpaid for more than five years after it became due. 39. (I) Where property is liable to be sold under section Fo,m of warrant. JB, the Commi.~$ioncr may, at any time after the power of$alc ANTIGUA 20 The Property Tax and Valuation Act, 2006. No. 20 of 2006. AND BARBUDA Selle I<> be by public auction. Procedure of sale after pr.>3tp<>ncmcnt. Declaration of purchaser. has become exercisable, by warrant under his,hand addressed to an officer in the service of the Government or to any other person named in the warrant, order the sale of the property on the day and at the place named and appointed in the warrant. (2) The warrant for sale shall be in Fonn C in the Schedule and may contain the names of the owners or reputed owners of the property entered m the Property· fax Register in force at the date of the warrant. 40. (1) Every sale made under a power of sale conferred by this Act shall be by public auction and shall be conducted by the officer or person named in that behalf in the warrant for sale, and at the place thereby appointed. and notice of the sale shall be published in the Gazette once at least in each of three consecutive months before the day of the sale, and also in at least three issues of a newspaper circulating in Antigua and Barbuda. (2) The Commissioner may, at any time before the sale of any properly i1dvcrtised in accordance with subsection (1), postpone either generally or to a day specified, the sale of alt or any of the property. 41. (I) If a property advertised for sale is not sold on the day appointed for the sale, either because of the postponement of the sale, or because of the absence of any bids for the property, or for any other cause, the property may be again put up for sale, and notice of the sale shall be given iu the 111111me1 specified in section 40(1). (2) The warrant for a sale in the circumstances referred to in subsection (1) shall be in Fonn D in the Schedule. 42. (l) The officer or other person conducting the sale shall report to the Commissioner the result of the sale, stating the amount of the highest bid received for each of the properties for which any bids were made and the name and address of the highest bidder, and the Commissioner may declare the highest bidder for each property mentioned in the report as the purchaser of that property, and may direct that, upon payment of the purchase money or ofth<; balan<;e therc;of in a case where any prescribed deposit on the account has been made by the highest bidder, the property be conveyed to the purchaser. No. 20 of 2006. The Property Tax and Valuation Act, 2006. 21 ANTIGUA (2) Where the Commissioner, upon consideration of a report mentioned in subsection (I), is satisfied ( a) that there has been fraud or improper conduct in relation to the sale of a property mentioned in subsection (l ); (b} that there is a material error in the description of the property; (c} that the property lllX or charge for the non-payment of which the property was offered for sale had been paid at the time when the bid for the property was madt":;or ( d} that the reserve price, if any, had not been reached, the Comnli~sioncr may declare the sale to be null and void. (.3) \Vhcrc the sale of a property hos been dcclored null and void under subsection (2), the Commissioner may issue a fresh warrant for the sale of the property. 43. ( 1) Upon the execution of the deed of conveyance or the assignment to the purchaser by the Commissioner in accordance with scchon 42 the property described in the deed sholl be vested in the purchaser freed and discharged from all encumbrances arising under this Act. (2) The purchase money shall in each case be applied in the first place in or towards payment of any costs incidental to the sale of the property, which shall include any costs or charges incurred in relation to any previous endeavours to sell the property and in the next place in or towards payment of any property tax due and payable at the date of the conveyance or assignment, and the surplus, if any shall, subject to section 45, be paid to the person who is entitled to it. 44. ( 1) Where, upon a sale under the powers conferred by this Act, there remains in the hand of the Commissioner any surplus aftc:1 aµµlyiug the: pw~c:c:J5 of 5alc: in or tow4rds payment of property tax, charges, debts, costs and expenses to which the proceeds of sale are applicable, the Commissioner shall, whether or not there are proceedings pending before the Court AND BARBUDA Conveyance to purchaser and application of proceeds of sale. Disposal of suTplus pToceeds of sale. ANTIGUA 22 The Property Tax and Valuation Act, 2006. No. 20 of 2006. AND BARBUDA Power to annul sale. Saving of certain iighls. Independent e:1'erc::ise of powers of distress and sale. Power to make conditions on sale of property. in respect of the property the subject of the sale, pay the surplus into Court and the Court may, on the petition of a person entitled or claiming to be entitled to it, make an order for payment of all or part of the moneys to the person entitled to it. (2) For the purpose of having the surplus proceeds of sale deposited in the Court under this Act, a formal request in Form E in the Schedule shall be addressed by the Commissioner to the Registrar. 45. The Commissioner may, upon the application of the highest bidder at a sale, rescind and annul the sale upon such terms and conditions as he may think proper. 46. Notwithstanding anything contained in this Act authorising the Commissioner to sell a property for the recovery of property tax, the conveyance or assignment executed to give effect to the sale shall not affect any estate, interest or right of the Crown in the property. 47. The powers of sale and of distress conferred by this Act may be exercised indepenclently of each orher, and eirher simultaneously, consecutively or in any other method which the Commissioner may lawfully use. 48. The Commissioner may make conditions with respect to the procedure on sale by public auction under the power of 511k confon-ed on him by thiis Act, and meiy (a) fix the amount of a deposit to be made by the highest bidder; (b) reserve a price; (c) prescribe the time within which a deposit shall be made and the events following which it shall be forfeited; and ( d) declare, in the event that the highest bidder in respect of any property fails to make the required deposit or to complete the purchase within the required time, the next highest bidder to be the highest bidder and p11rchaser of the property. No. 20 of 2006. The Property Tax and Valuation Act, 2006. 23 PROPERIY VALUATION PART VII VALUATION PROCEDURES ANTIGUA AND BARBUDA 49. (I) Subject to section 16, for the purpose of this Act Ascertainment the taxable value of taxable property shall be the market value 01 taxable value. of the property at a date to be specified by the Chief Valuation Officer and published by him by Notice in the Gazette and in two newspapers circulating in Antigua and Barbuda and (a) in the case of unimproved land shall be the site value; and (b) in the case ofland with improvements shall be (i) the site value; and (ii) the ~u:sessed value of the improvements, separately expressed. (2) Subject to subsection (I), the taxable value of a buildin2 and other improvements affixed to land may be assessed by ( a) deducting the site value from the market value of the land with the improvements; (b) capitalising the assessed annual income of the property at 5% in perpetuity and deducting therefrom the site value; (c) adopting the replacement cost of the building and other improvements at the time the assessed value is determined and deducting therefrom 2% of that replacement cost for each year of completed construction of the building and improvements, subject to the amount of deduction not exceeding l 0% of the replacement cost; or (d) any other method consistent with established valuation principles. (3) For the purpose of this section the assessed annual income shall be the net annual rent whil:h tht: propc::ny might ANTIGUA 24 The Property Tax and Valuation Act, 2006. No. 20of 2006. AND BARBUDA reasonahly he expP-ctr:d to rt:alisP,, ohtainetf hy dt:,hictln,e: frnm the assessed gross annual rent the costs of insurance, maintenance, property tax and other reasonable expenses necessary to maintain the property in a state adequate to be rented and to realise the gross annual rent. (4) For the purpose of determining replacement cost under sub section (2)(c) the capital sum for which a building and other improvements are comprehensively insured against disasters may be taken into account. (5) Despite any other provision of this Act, where property which is situated in a business area has, since before the commencement of this Act, been used wholly for residential purposes, the property shall be deemed to be residential for the purpose of ascertaining its taxable value, which shall be assessed by reference to a residential location consistent with the structural features of the dwelling house. (6) Where property situated in a predominantly residential location is used wholly or mainly as business premises, the property shall be classified as "other property" for the purposes of ascertaining its taxable value and of applying the appropriate tax rates. (7)Where a butld!ng cons!srs of more than one unir of living accommodation which units may be (a) sold as condominium units; or (b) let on short term residential tenancies, the building and the land on which it is built shall be classified by the Chief Valuation Officer as "other property" in accordance with section 7(1 }. (8) Where a unit of living accommodation in a building as described in subsection (7) is sold as a condominium unit, that unit shall be classified as from the date of completion of the sale as "residential" in accordance with section 7( l ). (9) Where two or more separate buildings standing on the same parcel of land are owned by the same person and are used or occupied together as one unit, they shall, for the purposes of this Act, be treated as one taxable unit, and where No. 20 of 2006. The Property Tax and Valuation Act, 2006. 25 ANTIGUA the buildings are classified as residential the deduction under section I 6 shall be made from the sum of the values of the buildings. ( IO) Where property comprising a single parcel of land together with the building thereon is; used for more than 011.e purpose, it shall be classified in accordance with the best economic use: of the property, having regard to all the circumstances. (11) Where a building is constructed on two or more separate parcels of land, those parcels shall be valued as a single parcel, the taxable value of which shall be the sum of the taxable values of the separate parcels. AND BARBUDA 50. (I) A valuation list shall be prepared and amended by Chief Valuation the Chief Valuation Officer in accordance with this Act. Officer to make valuation lists. (2) Subject to this Act, there shall be entered in a valuation {io;:.t (a) each taxable property and its description including its location, parcel registration number and classification and any other information that may be necessary for the purpose of identification; (b) the name and address of the owner of each property if they can be ascertained by the Chief Valuation Officer; (c) the taxable value of each property; and (d) any other information as may be prescribed or is administratively appropriate. (3) Where property j,;: own~d hy rnnre thl'ln nne pn,;:nn it shall be sufficient to enter in respect of the property the name and address of any one of the owners with the addition after his name of the word "and another" or "and others". ( 4) Where information is entered in the valuation list in accordance with subsection (3) the Chief Valuation Officer shall provide the Commissioner with the names and addresses of all of the co-owners of the property which the Chief Valuation Officer is able to ascertain. ANTIGUA AN!) BARBUDA Adoption of cadastral information. 26 The Property Tax and Valuation Act, 2006. No. 20 of 2006. (5) The Chief Valuation Officer shall keep a record of the properties specified in section 14 and shall review their status from time to time. 51. (I) For the purpose of preparing a valuation hst the Chief Valuation Officer may adopt such information from the cadastral maps of Antigua and Barbuda as he considers necessary. (2) For the purpose of subsection (1) the Chief Valuation Otlicer may divide Anhgua and Barbuda into such number of districts, divisions or locations as he considers necessary. {3)No misdescription, error or omission in a cadasln.tl map shall render a valuation list invalid, but the Chief Valuation Officer shall cause such adjustments to be made as he considers necessary co reflect a fair description uf a p1 upt:::1 ly contained in a valuation list. Commencement 52. (1) A valuation list shall 1..:urnt: iuto fu1cc on 5ue,h day of valuation list. as the Minister shall appoint by notice published in the Gazette. (2) A valuation list shall remain in force for not less than three years. (3) The Chief Valuation Officer shall update and certify the valuation list by 31 October in every year to give effect to relevant information received by him during the current year and shall forward a copy of the updated valuation list to the Commissioner on that date. (4) Where a valuation list is updated by the Chief Valuation Officer under subsection (3) by the inclusion of a newly constructed property, the taxable value ascribed to that property shall be as at the date of the publication of the current valuation list. (5) The valuation list in force shall be conclusive evidence of the taxable values of the properties included in the list. Dnft valuation 53, (I) Subject to subsection 52(2) the Minister may by list. notice published in the Gazette and in three issues of at least one newspaper circulating in Antigua and Barbuda declare that a new valuation list shall be prepa.ed. No. 20 of 2006. The Property Tax and Valuation Act, 2006. 27 ANTIGUA AND BARBUDA (2) Where a new valuation list is to be made in accordance with a notice published undei subs1::1.:tiun (1), tht:: Chief Valuation Officer shall prepare a draft valuation list and shall ,i) immediately forward a copy to the Commissioner; (b) publish. by public adve:rtisement in three issues of at least one newspaper circulating in Antigua and Barbuda, notice of the preparation of the draft list and the places and times at which the draft valuation list is open to public inspection; and ( c) for a period of fourteen days after the last date on which the notice of the preparation of the draft valuation list is published, make available a copy of the draft valuation list for publi,; insp~,;tion at the places and times specified in the notice. f') The ChlP:fV~hrntlon Officer m::iy divide <'I vahrntion list into parts and deposit different parts at different places for the convenience of the public. 54. ( I )The owner of any property who is aggrieved by ( a) the inclusion of his property in, or its omission from, the draft valuation list; (b) the classification or value ascribed in the draft list to his property; or ( c) any other statement made in or omitted from the draft valuation list with respect to his property, may at any time within fourteen days from the date of the publication of the draft valuation list serve on the Chief Valuation Officer notice ofobjection to the draft valuation list. (2) A notice of objection under this section shall be made in writing in the prescribed form and shall state the grounds on which the objection is made and the amendment requested. Objection to draft valuation list. ANTIGUA 28 The Property Tax and Valuation Act, 2006. No. 20of 2006. AND BARBUDA (3) A person may include more than one property in the same notice or obJect1on but the grounds of objection shall be stated separately in relation to each property. (4) A person may refer ma notice of obJectton under this section to the price which was paid for his property, but subject to the overriding proviso that the taxable value of the property should confonn to the taxable value ofpropeny in comparable locations which is similarly classified. Kevisio.n o.t draft 55. (I) After the expiration of the period referred LO in valuatio.n list. section 54(1), the Chief Valuation Officer shall revise the draft valuation list and may on that revision make such alterations in ii, whether fur the purpu:se of meeting an obje1,;tiun or fur any other reason, as he considers appropriate. (2) Where notice of objection hM been ~c::.vcd unde, section 54, the Chief Valuation Officer shall, on the completion of the revision under subsection (1), serve on the person who made the objection a notice stating whether the Chief Valuation Officer has made any, and if so what, alterations to the draft valuation list with respect to the property to which the objection related. (3) Where, in respect of a property, no notice of objection has been served under section 54, and on the completion of the revision under subsection ( l) the Chief Valuation Officer makes an alteration in the draft valuation list in respect of that property, he shall, except where the alteration consists only of a reduction in a value ascribed to the property, serve notice of the alteration on the owner of the property to which the alteration relates. (4) Any person on whom a notice is served under subsection (2) or (3), may lodge an appeal with the Board with respect to the property in question. (5) A notice of appeal shall (a) be in writrng in the prescribed form; (b) comain a s1a1emem or che grounds of appeal; (c) be served on the Chief Valuation Officer before the expiration of fourteen days following the date No. 20 of 2006. The Property Tax and Valuation Act, 2006. 29 ANTIGUA of the service of the notice under subsection (2) or (3) by the Chief Valuation Otlicer; and ( d) be forwarded by the Chief Valuation Officer to the i;ewetary of the Doiud within three days of its receipt by the Chief Valuation Officer. AND BARBUDA 56. (I) Not later than the end of October in the calendar Se11Ii11g of year preceding the year in which a new valuation list is to valualion list come into force, the Chief Valuation Officer shall~ ( a) make such alterations to the draft valuation list as are necessary to give effect to any decisions given on appeal with respect to the draft valuation list; (b) where a notice of appeal has been given with respect to a property and has been withdrawn as the result of an agreement made between the Chief Valu,ition Officer, the iippellanl, and any otht>r person entitled to be heard on appeal, make such alterations to the draft valuation list as are necessary to give effect to the agreement; ( c) settle and sign the valuation list; (d) send a copy of the valuation list to the Commissioner; (e) publish in the Gazette and in at least one newspaper circulatmg in Antigua and Barbuda, notice of the settlement of the valuation list and the places and times at which the valuation list is open to public inspection; and (jJ for a period of fourteen days after the date on which the notice of the settlement of the valuation list is published, make available a copy of the valuation list for public inspection at the places and time specified in the notice. (2) Except as provided in subsection (l)(a) and (b), and subject to any alterations made for the purpose of correcting any clerical or arithmetical error, the valuation list as settled and ANTIGUA 30 The Property Tax and Valuation Act, 2006. No. 20 of 2006. AND BARBUDA Proposal for alteration of a current valuation List. Proceedings on proposals by 3n owner of prop erty. signed shall be identical with the revised valuation list under section 55. (3) The ChiefValuation Officer shall not be required to await the heanng and determmation of all appeals by the Board be fore settling and signing the valuation list and if an appeal is not heard and determined before the valuation list is settled and sigm:<l, iL :;lutll, unk:ss w ilh<ln1w11, be !Jnir<l am.I <lclcuuinc<l 11:; soon as possible thereafter. ( 1) The valuation list shall as from the date when it comes into force and subject to any alterations made in accordance with this Act, be the valuation list, and any omission of any matter required by law to be included in the valuation list shall not of itselfrender the valuation list invalid, and until the contrary is proved the valuation list shall be deemed to have been duly made in acordance with this Act 57. (1) The O\\,ller ofa property who is aggrieved by~ (a) the inclusion of his property in, or its ommission from, a valuation list; (b) the classiikaLion or valut: <1scribe<l in <1 v<1lu<1liou list to his property; or (c} any statement made or omitted to he ma<le in a valuation list with respect to his property, may at any time make a proposal for the alteration of the valuation list so far as it relates to his property. (2) No proposal for an alteration of the valuation list which seeks relief which could have been obL<1i11e<l by (a) an objection to the draft valuation list on which the valuation list is based; or (b) an appeal against the draft valuation list, may be made under this section. 58. ( l) A proposal for the valuation list made by an owner of propeny under section 57 shall be in writing in 1h1: p11:s1.:ribt:d form and shall state the grounds on which the alteration is proposed and shall be served on the Chief Valuation Officer in the prescribed manner. No. 20 of 2006. The Property Tax and Valuation Act. 2006. 31 ANTIGUA (2) The Chief Valuation Officer, unless he agrees with the proposal, shall serve on the owner notice in writing of objection to the proposal in the prescribed fonn within twenty-one days from the date on which a proposal is served on him by the owner of the property. (3) Where notice of objection is served under subsection (2) by the Chief Valuation Officer and is not unconditionally withdrawn within fourteen days ( a) the owner of the property may, by notice of appeal in the prescribed form served within fourteen days from the date when the notice of the objection was served by the Chief Valuation Officer, appeal to the Board against the objection made by the Chief Valuation Officer; and (b) if notice of appeal is served, no alteration shall be made in the valuation list in pursuance of the proposal except m pursuance of the directwns of the Board or by agreement in writing between all the persons entitled to be heard on appeal. ( 4) Where, on the expiration of the time limited by subsection (3)(a) for the service ofnotice ofappeal, no notice of appeal has been served, or where a notice of appeal which has been served in unconditionally withdrawn, no alteration to the valuation list shall be made in respect of the property on the grounds on which the alteration was pruposeU by the uwm::1 Uuriug the: period of validity of the current valuation list. 59 (I) A proposal for the alteration of the valuation list made by the Chief Valuation Officer under section 61 shall be in writing in the prescribed form and shall state the grounds on which the alteration is proposed and shall be served on the owner of the property in the prescribed manner. (2) The owner of the property, unless he agrees with the proposal, shall serve on the Chief Valuation Officer notice in writing of objection to the proposal in the prescribed fonn within twenty-one days from the date on which a proposal is served on him by the ChiefValuation Officer. AND BARBUDA Proceedings on proposals by the Chief Valuation Officer ANTIGUA AND BARBUDA Effect of al1eration on tax pa.yabk. 32 The Property Tax and Valuation Act, 2006. No. 20 of 2006. (3) Where notice of objection is served under subsection (2) by the owner of the property and is not unconditionally withdrawn within seven days ( a) the owner of the property may, by notice of appeal in the prescribed form served within fourteen days from the date when the notice of objection was served by him, appeal to the Board against the proposal made by the Chief Valuation Officer; and (b) no alteration shall be made in the valuation list in pursuance of the proposal except in pursuance of the directions of the Board or by agreement in writing between all the persons entitled to be heard on appeal. (4) Where, on the expiration of the time limited by subsection (2) for the service ofnotice of objection, no notice of objection has been served, or where a notice of objection which has been served is unconditionally withdrawn, the Chief Valuation Otticer shalJ cause such alteration to be made in the valuation list as will give effect to his proposal and no subsequent proposal for an alteration to the valuatton ilst shaH be made durmg the period of validity of the current valuation list in respect of the property on grounds which the owner could have used to object to the proposals uflbt: Chief Valuation Officer. 60. (1) Subject to subsections (2), (3) and (4), an alteration made in the valuation hst in pursuance of a proposal or in accordance with directions of the Board shall take effect as from the begmning of the tax year during which the alteration was made in relation to the property tax p;-iyahle for that year (2) Notwithstanding subsection ( l ), an alteration in the valuatiqn list, even though made in pursuance of a proposal or in accordance with directions of the Boarci, which (a) consists of the inclusion in the valuation list of a newly erected or newly constructed building; ( b) is made by reason of a change in the value of a property cau~ed by the 'inqking uf slrur.,;luf'1l alterations or by the total or panial destruction of any building or other erection by fire or any other physical or natural· cause; No. 20 of 2006. The Property Tax and Valuation Act, 2006. 33 ANTIGUA (c) is made by reason of any property becoming or ceasing to be a property in respect of which no person shall be liable to pay tax; (d) is mode by reason of any property previously taxed as a single property becoming liable to be taxed in parts; or (e) is made by reason of any property previously taxed in parts becoming liable to be taxed as a single proerty, shall have effect only as from the happening of the event by re:tson of which the ~ltl:".ration is m~de (3) Notwithstanding subsection (1), where the alteration ( a) is such as to cause (i) a property to become liable to tax for the first time; or (ii) an existing property to be liable to an increase in tax; or (b) is made with respect to a property, described as land, having been subdivided, it shall have effect as from the beginning of the tax year folowing the year in which the proposal for the alteration is made. (4) Notwithstanding subsection (1), where in pursuance ofa proposal an alteration is made in a valuation list which affects the amount of any property tax already paid in respect of a property in accordance with valuation list, the difference ( a) if too much has been paid (i) shall he repaid with lnteres.t at the prescribed rate; or (ii) allows as a credit; or AND BARBUDA ANTIGUA 34 The Property Tax and Valuation Act, 2006. No. 20of 2006. AND BARBUDA (b) if too little has been paid, shall be paid and may be recovered as 1t 1t were arrears of property tax. Power of Chief 61. The Chief Valuation Officer may at any time made an v .. iu .. iiun om~.,, alteration to the valuation list which is necessary to make alternations to valuation list. Chief V,lluation officer to request information. ( a) to correct any clerical or arithmetical error; or (b) by reason ofany change in the ownership, structure or occupation of any property, and the valuation list shall have effect accordingly, but if the alteration is made in respect of any matter other than totals ll11: ChidValu1:1Lion Officer shall send notii:;e of the proposed alteration to the owner of the property affected before making the alteration, and shall allow fourteen days tu elapsi;; during whkh the owner may object to the proposed alteration. 62. ( 1) for the purpo3c of obtnining the necessary infonnation to make or alter a valuation list, or to enable him to consider a proposal for the alteration of a valuation list, the ChiefValuation Officer may serve a notice on ( a) the owner, occupier or less.::e of any property; or (b) 1:1 person having infonm1tion relating to the prnperty, requiring him to make a return containing the particulars rcMoMbly required to cnnblc the ChicfVnhmtion Officer to make appropriate entries in the valuation list or to decide whether to make or object to a proposal. (2) A person on whom a notice to make a return is served in accordance with subsection (I) shall make a return in the form required by the notice, and deliver it to the Chief Valuation Officer within fourteen days after the date of the service of the notice. (3) If any person on whom notice has been served pursuant to this section fails without reasonable excuse to comply with the notice he commits an offence and shall be liable on summary conviction tn a fine nnt exceeding $1,000 and if the offence of which he is convicted is continued after conviction he commits a further offence and shall be liable to a fine not exceeding $100 for evl"ry nay on which the offen1ce is so continueri. No. 20 of 2006. The Property Tax and Valuation Act, 2006. 35 ANTIGUA ( 4) If a person in a return made under this section, make a statement which he knows to be false in a material particular or recklessly makes any statement which is false in a material particular. he commits an offence and shall be Hable on summary conviction to a fine not exceeding $2,000. AND BARBUDA 63. (I) The Chief Valuation Officer and any person authorised Power of entry. by him in writing in that behalf shall have power, on production of his authority, to enter on, survey and value any property, at al] reasonable times and after giving not less that twenty-four hours notice in writing. (2) If a person wilfully delays or obstructs the Chief Valuation Officer or a person authorised by him in the exercise of any of his powers under this section, he commits an offence and shall be liable on summary conviction to a fine not exceeding $2,000. 64. A valuation list or an extract from a valuation list, may be proved by the production of a copy of the valuation list, or the extract, purporting to be certified by the Chief Valuation Otlicer or the Commissioner to be a true copy or extract. 65. (I) Where a person has been granted permission by the Authority to subdivide any land pursuant to the Physical Planning Act, 2003 or to undertake any improvement to property the Authority shall within seven days after granting the permission forward a certified copy of the approved plan to the Chief Valuation Officer. (2) The Chief Valuating Officer may at any time request in writing from the owner of a parcel of land a copy of the plan of any !and development programme in piugn:::;:;:; wlu;;ther the programme has been approved or not. (3) If a person having ln;;cu 111:;1 ved with n rcqucst under subsection (2), fails to provide a copy of the requested plan, he commits an ofence and shall be liable on summary conviction to a fine nol c~1,;ceding $1,000. (4) The Registrar of Lands, the Chief Surveyor, the Conunissioner, the Chief Town and Country Planner and the General Manager of the Antigua Public Utilities Authority shall supply the Chief Valuation Officer with any information that the ChiefValuation Officer may request. Evidence of valuation list. Subdivision of land and new buildings to be notified. ANTIGUA AND BARBUDA Inspection of documents by ,a~~payers. Service of notice and documents on Chief Valuation Officer. Service of notices and documents on other persons. 36 The Property Tax and Valuation Act, 2006. No. 20 of 2006. (5) When a building is constructed or stn1ctually alerted the owner shall inform the Chief Valuation Officer in writing of the construction or alteration within three months of the building becnming occupiahlf": nr of thf": r.nmpletinn of the ~tructural alteration. (6) A person who contravenes subsection (5) commits an offence and is liable on summary conviction to a fine not exceeding $5,000. 66. A taxpayer may at all reasonable times on payment of the prescribed fee, inspect and take copies or extracts from the current or any prior Property Tax Register and of a draft, current or prior valuation list if the information sought is relevant to his property or to an objection, appeal or proposal under this Act. 67. Where a notice or other document is required to be served on or forwarded to the Chief Valuation Officer under this Act, it may be handed to him personally or forwarded to him by post, or left at his office. 68. (I) Save as otherwise expressly provided by this Act any notice or other documents required to be served under this Act may be served ( a) by delivering it to the person on whom it is to be served; (b) by leaving it at the usual or last known place of abode of that person; (c} by sending it in a prepaid registered letter addressed to that person at his usual or last known place of abode; ( d) in the case of a body corporate, by delivering it to the secretary or clerk of the body: or (e) if it is not practicable after reasonable enquiry to ascertain the name and address of an owner of the property on whom it should be served, by addressing it to "the owner" of the property, des.crihing the property to which it relates, and by No. 20of 2006. The Property Tax and Valuation Act, 2006. 37 ANTIGUA delivering it to a person on the property to whom it can be delivered or by affixing it or a copy of it to a conspicuous part of the property. (2) Any notice served by post in accordance with this section shall be deemed to have been served in the case of ( a) a person resident in Antigua and Barbuda, seven days; and (b) a non-resident person, thirty days, after the date on which it was posted. PARTVlll PROPERTY VALUATION APPEAL BOARD AND PROCEDURES ON APPEALS 69. (I) For the purposes of this Act, there is established a Property Valuation Appeal Board. lL) The Hoard shall comprise (a) A chairman and two members, all of whom shall be appointed oy the Minister; (b) The Chief Town and Country Planner; and (c) The Director of Agriculture. (3) The Chairman of the Board shall be ( a) a retired judge; (b) a retired magistrate; or (c) an attorney-at-law with not less than ten years' experience in real property matters. (4) The two members of the Bourd shull be ( a) a licensed land surveyor who is not a public officer; and AND BARBUDA Establishment of Board. ANTIGUA 38 The Property Tax and Valuation Act, 2006. No. 20of 2006. AND BARBUDA (b) a practising real estate agent. (5) Every decision of the Board shall be given under the signature of the Chairman. ( 6) The Minister shall designate a public officer as secretary to the Board and any notice or correspondence other than decisions of the Board may be signed and issued by the secretary. Tenure of mem- 70. (1) The Chairman, members of the Board and the secretary bers of Board. shall, except in the case of death, prolonged illness or misconduct, hold appointment in the first instance for a period of three years and may be reappointed. (2) Where the Chairman is unable to execute the functions of his office, the Minister may for the purpose of hearing urgent appeals under this Act appoint a suitable person as temporary Chairman, who shall exercise the powers of the substantive Chairman, under such terms as the Minister may determine. (3) The Minister may terminate the appointment of the Chairman or any member of the Board at any time ifhe is satisfied that it would be in the public interest to do so, but he shall give notice to the appointee of his intention at least one month prior to the effective date of the intended termination. (4) The Chainmm or any member of the Board may resign from the Board for personal reasons but in that case he shall give notice to the Minister of his intention to do so one month prior to the effective ddtC of rcisignntion. (5) The Chairman, members of the Board and the secretary "Shall ln;digil.,k fui 11;::mum:1;;,UuIJ m,; m.:ty Vt: prt:."tl.'.ribt:d, and shaJJ be reimbursed expenses actually incurred in execution of their functions under this Act. Votiong. 71. At any hearing by the Board, in the event of a division of opinion, the decision of the majority shall prevail, and in the event of a tie the Chairman shall exercise the right to a. ca.sting vote. Prn<'P<:h,r:il pmvers 72. The D041-d 5hall have of Board. No. 20 of 2006. The Property Tax and Valuation Act, 2006. 39 ANTIGUA ( a) power to summon to attend at the hearing of an appeal any person who in its opinion is or may be able to give evidence respecting the appeal; (b) power, where a person is summoned under paragraph (a), to examine him on oath or otherwise; (c) power to require a person to produce any documents or plans which are in his custody or under his control and which the Board may consider necessary for the purpose of the appeal; (d) the powers of a subordinate court with regard to the enforcement of attendance of witnesses, hearing evidence on oath and punishment for misconduct before the court; (e) power to admit or reject any evidence adduced, whether or not admissible under the provisions of any legislation for the time being in force relating to the admissibility of evidence; (f) power to postpone or adjourn the hearing of an appeal where the Board is satisfied that, for any reasonable cause, either party to the appeal has been prevented from attending on the date fixed for the hearing; ( g) power to determine the procedures to be followed in an appeal; and (h) power to award 5% per annum interest on the tax paid where the property owner is successful on appeal. 73. (1) Where notice of appeal to the Board is served under this Act the secretary to the Board shall within fourteen days from the date of receipt of the notice, notify the Chairman who shall arrange for the hearing of the appeal within a reasonable time after receipt of the notice. (2) The procedure of the hearing of appeals shall be determined by the Board and the Chairman shall exercise the power conferred by Section 72 with respect to the summoning of the parties and their witnesses and the production of documents. AND BARBUDA Proced\lre on ap peals. ANTIGUA 40 The Property Tax and Valuation Act, 2006. No. 20 of 2006. AND BARBUDA Sittings of Board and quorum. Appeals. (3) On the hearing of an appeal by the Board both the appellant and the Chief Valuation Officer, when he is not the appellant, shall be entitled to appear and be heard as parties to the appeal, to examine any party or witness before the Board, and to call witnesses. ( 4) After hearing the persons mentioned in subsection (3) or so many of them as desired to be heard, the Board shall give its decision in the matter or matters appealed and the Chief Valuation Officer shall amend the valuation list in accordsance with the decision. ( 5) A member of the Board who disagrees with the decision of the Board shall be entitled to submit a report to the Chairman stating the grounds of his disagreement having regard to the provisions of the Act and the evidence submitted, a copy of which shall be sent by the secretary of the Board to each party to the appeal. 74. (l) The Hoard shall sit at the place and time as the Chairman may think fit and sittings shall be open to the public but a party to the appeal may make application for evidence to be submitted in writing or heard in camera on the grounds of commercial confidentiality. (2) The Chairman and two other members shall constitute a quorum; but where for any reason the Chairman is unable to act and the Minister has not appointed a temporary chairman under section 70(2), three members shall constitute a quorum and they shall elect from among themselves one member to act as chairman. (3) On determination of the appeal the Board may award reasonable expenses as it shall think fit and may direct to whom, by whom and in what manner they shall be paid. 75. ( 1) An appellant or respondent aggrieved by decision of rhe Board may appeal to the High Coun on a question oflaw by notice in writing. (2) The notice of appeal shall set out the prc,;;ise g.round of the appeal and shall be lodged with the Registrar of the High Court not later that 21 days after the announcement of the decision of the Board. No. 20 of 2006. The Property Tax and Valuation Act, 2006. 4 I (3) The person lodging the notice of appeal shall on the day it is lodged serve copies thereof on every person who appears as a party before the Board against the decision in respect of which the appeal is lodged. ( 4) If the Court on the hearing of an appeal is satisfied that the Board did not err in law on the ground stated in the notice of appeal given pursuant to subsection (I) the Court shall confirm the decision of the Board but if not so satisfied the Court shall deliver judgment in accordance with its decision. {5) A party to the appeal to the Court may appeal to the Court of Appeal against the decision of the Court in any case where the Court certifies that a point of law of national importance is involved. sur.rLEMENTARY PART IX MISCELLANEOUS ANTIGUA AND BARBUDA 76. (1) Where a person s.uthorised by the goverment Environmental undertakes power on a parcel of land~ tax. (a) the clearance and removal of unsightly material mcluding derelict buildings, shrubs, disused vehicles or vehicle parts; (b) treatment tor pest mtestation; or ( c) work connected with an environmental rehabilitation programme, pursuant to any statutory power. the expenditure in relation to the work shall be a charge on Ll11:: html. (2) The amount of expenditure incurred under this section shall be certified in writing uy 1!11:: authorised person to the Commissioner. (3) The charge imposs;d under thi:; i;cction :shall lit: uut: am.I payable with the property tax due for the year following the calendar year in which the works were undertaken and shall be recoverable as ifit were property tax due and unpaid. ANTIGUA AND BARBUDA Tax clearance certificate. Regulations. Repeal. 42 The Property Tax and Valuation Act, 2006. No, 20 of 2006, 77. (I) No need of conveyance, lease or assignment may be registered in the Land Registry unless the mstrument 1s acompanied by a Certificate of Tax Clearance issued by the Commissioner certifying that the property referred to in the insrrumem is duly included in !he valuation list that property tax, if any has been assessed and paid up to date. (2) On receiving a request for a Certificate of Tax Clearance the Commissioner shall wilhin seven days either issue the Cc11ificatc in Fouu F iu the Sd1cUuk ur pruvill~ tht: applicant with a statement of the property tax outstanding with respect to the property. 78. (!) The Minister may by regulations make provision for the purpose of carrying this Act into effect and, in particular, but without prejudice to the generality of the foregoing, for or with respect to any matter that may be prescribed under this Act by Regulations. (2) Orders and regulations made under this Law may ( a) make different provision in regulation to different cases or circumstances; (b) apply in respect of particular persons or particular cases or particular classes of persons or particular classes of cases, and define a class by reference to any circumstances whatsoever; and (c) contain such transitional, consequential, incidental or supplementary provisions as appear to the Minister to be necessary or expedient for the purposes of the order or regulations. (3) Regulations made under this Law may create an offence punishable by a fine not exceeding $2,000. (4) Regulations made under this Act shall be subject to affirmative resolution of the House. 79, The Property Tax Act, 2000, is repealed. No. 20of 2006. The Property Tax and Valuation Act, 2006. 43 80. (I) The rate of property tax inrespect of the tax year 2006 shall be determmed on such date as the Minister shall decide. (2) Notwithstanding the provisions of sections 52(3) and 56(1), in the year beginning on 1st January, 2006, the Chief Valuation Officer (a) shnll prepare and certify the valuation list by 30th November; or such other date as may be determinied by the minister. (b) shall complete the actions specified in section 56(1) by not later than the 31st December. (3) The valuation list and the property tax register current at the date this Act comes into force shail remain in full force and effect until a valuation list and a property tax register comes into effect under this Act. (4) Property tax due and payable at the date that this Act comes into force shall be due and payable in every respect as though it were made under this Act, and all exemptions and reductions to property tax in effect at the date this Act comes into force shall continue unchanged until the tax due has been paid. (5) Notices, charges, cautions and penalties due under the Property Tax Act, 2000 shall continue in full force and effect as though the Act had not been repealed. ANTIGUA AND BARBUDA Savings and tran sitional. ANTIGUA 44 The Property Tax and Valuation Act, 2006. No. 20 of 2006. AND BARBUDA SCHEDULE Section 19, 32, 39, 41, 44 and 47 FORMS FORMA si,;cnoN 19, l'KOJ'J,;KIY lAX ANU VALLJAHUN ACI; 2006 LAND USE CERTIFICATE This is to certify that the property unrler refemce: situate at and recorded under the own ership of whose address is was *not used effectively for agricultural purposes in compliance with the programme outlined by the Ministry of Agriculture. *The failure to comply with such pro2Tamme was *not beyond the control of the owner/occupier of the said parcel of Ian. *(Delete inappropriate words) Signature: Designation of agricultural official: Date: ........................ . Countersigned by Director of Agriculture No 20 of 2006. The Property Tax and 10/uation Act, ::006 45 ANTIGUA AND BARBUDA FORMB SECTION 32, PROPERTY TAX AND VALUAflON ACT, 2006 DISTRESS WARRANT TO: I, by virtue of the powers vested in me by the Property Tax and Valuation Act, 2006 authorise you and your assistants to collect and recover the several amounts respectively due for property tax in respect of the several properties conta111ed in the attached list; and for the recovery of those amounts I further authorise you and your assistants to d1strain on the goods and chattels (mcluclmg chattel hoLL~es) that are liable w be d1strained un, and for the levying of such distress and for the sale thereof this shall be your ,varrant. Date; .......... , ... ,, .... . Comm1ssione1- o(Jn/and Rf'vcnue LIST ATTACHED TO THE DISTRESS WARRANT hued hv th, Commiss10ncr of Inland Revenue --- Property Penalty Descnption Reg1stra- Location Total Ov.ner Tax in Interest, Commissioner of Inland Revenue. ANTIGUA 46 The Property Tax and Valuation Act, 2006. No. 20 of 2006. AND BARBUDA FORMC SECT!ON 39(2), PROPERTY TAX AND VALUATION ACT, 2006 WARRANT FOR SALE OF PROPERTY !, . Commissioner of Inland Revenue of Antigua and Barbuda, order you, 1 to sell or cause to be sold by public auction at on th~ rlay of , 20 the several properties described in the Schedule hereto attached and marked A in respect of which the sums shown opposite the description of such properties are respectively due for property tax and have been for more than three years in arrear and unpaid, save and except those of the said properties in respect whereof there shall have been paid to the Commissioner before the day of such sale of sums due and payable and the proportionate cost of public advertisement. Date: .......... . Signed: ............................................ . Commissioner of Inland Revenue. No 20of 2006 The Property Tax and Valuation Act, 2006. 47 ANTIGUA FORMD AND BARBUDA SECTION 41(2}, PROPERTY TA,X AND VALUATION ACT, 2006 WA.RRAJ"lT l<'OR :SAL.I<: AJ<"lt.:H J'USTPUN.t<:Mt:NT ~~~-' Commissioner of Inaland Reveneue of Antigua and Barbuda order you ~------- to sell by public auclion ai ----------~- ou Lln: day of 20 the properties contained in the list attached to the warrant for sale dated the dayof20~-' 5ave and except tho:;e of the said properties which were sold at the sale held on the day of 20 , and ,;ave and except also those in respect of which there shall be paid before the sale the sums mentioned in such warrant as being then due and the proportionate cost of public advertisement of the same properties under any previous warrants of sale. Date: ... ,, .......... , .. , ... ,, ... , ... , ............ ,,.,,,, Signed: ...................... , .......... , ............ . Commissioner of Inland Revenue ANTIGUA 48 The Property Tax and Valuation Act, 2006. No. 20 of 2006. AND BARBUDA FORME SECTION 44(2), PROPERTY TAX AND VALUATION ACT, 2006 FUR,'\1 OI<' REQUEST TO THE REGISTRAR OF THE HIGH COURT In the matter of the Property Tax and Valuation Act, 2006 and of the property under reg1strahon -~. sold under the prov1s10ns of the said Act. To the Registrar of the High Court. Please place to the account of a special fund the sum of $ ---- being the surplus proceeds of sale of the property described above which was sold on the day of . ---------~ ., 20 under the provi sions of the said Act. Dille ........................... ................. . Signed: ............................................ .. Cu111111i.Hio110 uf lnluml lfrv.:riut'. FORMF SECTION 77(2), PROPERTY TAX Al\D VALLATIO:"i ACT.2006 CERTIFICATE OF TAX CLEARANCE l his 1, to cen1fy that the property under 1eg1stration Register and that prl>pcrty tax has been assessed and paid to date. 'iiign~d: ........... , .. , ... , .............. , ....... , ... .