Valuation of Land (Amendment) Act No. 5 of 2018

BILL AN ACT to amend the Valuation of Land Act, Chap. 58:03 [Assented to 8th June, 2018] ENACTED by the Parliament of Trinidad and Tobago as follows: 1. This Act may be cited as the Valuation of Land (Amendment) Act, 2018. Enactment Short title Third Session Eleventh Parliament Republic of Trinidad and Tobago REPUBLIC OF TRINIDAD AND TOBAGO Act No. 5 of 2018 [L.S.] Legal Supplement Part A to the “Trinidad and Tobago Gazette”, Vol. 57, No. 100, 9th August, 2018 2. In this Act, “the Act” means the Valuation of Land Act. 3. The Act is amended in section 2— (a) in subsection (1), by— (i) deleting the definition of “appeal” and substituting the following new definition: “ “appeal” means an appeal to— (a) the Valuation Tribunal from a decision of the Commissioner upon an objection to a valuation; or (b) the High Court from a decision of the Valuation Tribunal;”; (ii) by deleting the definitions of “district” and “institutional land”; (iii) in the definition of “improvements”, by deleting the words “, as at the base date”; (iv) by deleting the definition “owner” and substituting the following definition: “ “owner” includes the owner or occupier of any land, or the receiver, attorney, agent, manager, guardian or committee of any such owner or occupier and any other person in charge or having the control or possession of any land in the right of the owner, or having the possession in his or her own right or as guardian of any person of any such land;”; Interpretation Chap. 58:03 Section 2 amended 376 No. 5 Valuation of Land (Amendment) 2018 (v) by deleting the definition of “Tax Appeal Board” and substituting the following new definition: “ “Valuation Tribunal” means the tribunal established under Part IIIA;”; and (vi) in the definition of “value of improvements” by deleting the words “at the base date”; (b) in subsections (2), (3) and (4), by deleting the words “at the base date” wherever they occur; and (c) by inserting after subsection (4), the following new subsection: “ (5) Where— (a) a building occupies separately from other buildings, a location on a single parcel of land, the building shall for the purposes of liability to tax under this Act, be deemed to be land; (b) a single dwelling accommoda tion is part of a multi-dwelling building, each single dwelling accommodation shall, for the purposes of liability to tax under this Act, be deemed to be land; or (c) a single commercial accommodation is part of a multi-owner building each single commercial accommoda tion shall, for the purposes of liability to tax under this Act, be deemed to be land.”. No. 5 Valuation of Land (Amendment) 2018 377 4. Section 5 of the Act is amended in subsection (1)— (a) by inserting after the words “shall,” the words “where necessary or as required”; and (b) by deleting paragraphs (a) and (b) and substituting the following paragraphs: “(a) site value and improved values; (b) annual rental value; and (c) where necessary, the capital value,”. 5. Section 6 of the Act is amended— (a) in subsection (4), by deleting the word “hundred” and substituting the word “thousand”; and (b) by inserting after subsection (4) the following new subsection: “ (5) The Minister may by Order, subject to negative resolution of Parliament, amend Schedule II.”. 6. The Act is amended by inserting after section 6, the following new sections: 7. Where the owner of land in Trinidad and Tobago makes a return of land under section 6 and the Commissioner is of the opinion on the basis of that return that the land carries an annual rental value of less than eighteen thousand dollars, he shall record the annual rental value as eighteen thousand dollars. 7A. (1) Where the Commissioner is of the view that more than fifty per cent of all land in Trinidad and Tobago has been valued and that the valuations should take effect, he shall notify the Minister in writing. Sections 7 and 7A inserted Section 5 amended Section 6 amended “Commissioner to record minimal annual rental value on the basis of a return Declaration by Minister that valuation roll is in effect 378 No. 5 Valuation of Land (Amendment) 2018 (2) Upon receipt by the Minister of the advice that the valuations should take effect, the Minister may by Order declare that the valuations are in effect.”. 7. Section 9 of the Act is amended in subsection (2), by deleting the word “President” and substituting the word “Minister”. 8. Section 13 of the Act is amended— (a) in subsection (1), by inserting after the word “over” the words “or under”; (b) in subsection (3), by deleting the words “by registered post” and substituting the words “to be sent on, or delivered to the owner or occupier of the land personally or his agent or attorney or by being sent by post to his last known business or private address”; and (c) by inserting after subsection (3), the following new subsection: “ (4) A notice sent by post shall be deemed to have been served, in the case of a person residing in Trinidad and Tobago, not later than the fifteenth day succeeding the day when posted and, in the case of persons not so resident, not later than the thirtieth day succeeding the day on which the notice would have been received in the ordinary course by post and, in providing such service, it shall be sufficient to prove that the letter containing the notice was properly addressed and posted.”. 9. Section 16 of the Act is amended in subsection (1), by deleting paragraphs (b) and (d). Section 9 amended Section 13 amended Section 16 amended No. 5 Valuation of Land (Amendment) 2018 379 10. Section 17 of the Act is amended in subsection (2), by deleting the words “President has, in accordance with section 7” and substituting the words “Minister has, in accordance with section 7A”. 11. Section 19 of the Act is amended— (a) by deleting the words “post to or lodge with the Commissioner an objection in writing” and substituting the words “file an objection in writing with the Commissioner”; and (b) by inserting after paragraph (d), the following new paragraphs: “(e) that the annual rental value of any land appearing in the Valuation Roll is incorrect or unfair having regard to other annual rental values therein; (f) that land should not have been included in the Valuation Roll; (g) that land omitted from the Valuation Roll should be included therein; (h) that land included in a series or complex of land units as a single land on the Valuation Roll should be listed separately on the Valuation Roll or omitted therefrom; (i) that land listed separately in, or omitted from the Valuation Roll should be combined with one or more of a series or complex of land units and listed as one single unit of land; and (j) that the Valuation Roll is incorrect in some other material particular.”. Section 17 amended Section 19 amended 380 No. 5 Valuation of Land (Amendment) 2018 12. Section 20 of the Act is amended by inserting after subsection (2), the following new subsection: “ (3) Where, upon the expiration of twelve months after the service of the notice of objection under section 19, the Commissioner fails to determine the objection, the person who has disputed his valuation, may appeal to the Valuation Tribunal.”. 13. Section 21 of the Act is amended by— (a) deleting the words “Tax Appeal Board” wherever they occur and substituting the words “Valuation Tribunal”; and (b) inserting after subsection (2), the following new subsection: “ (3) Upon application by an owner or local authority for an extension of time to give Notice of Appeal under subsection (1), the Valuation Tribunal may extend the time prescribed to give notice of appeal on any terms and conditions as it thinks fit.”. 14. Section 22 of the Act is amended by— (a) deleting the words “Appeal Board” wherever they occur and substituting the words “Valuation Tribunal”; and (b) deleting the words “Court of Appeal” wherever they occur and substituting the words “High Court”. 15. The Act is amended by inserting immediately before Part IV the following new Part: “PART IIIA THE VALUATION TRIBUNAL 25A. (1) There is established a tribunal for the purpose of hearing appeals from decisions of the Commissioner, to be known as “the Valuation Tribunal”. Section 20 amended Insertion of Part IIIA Establishment of Valuation Tribunal Section 21 amended Section 22 amended No. 5 Valuation of Land (Amendment) 2018 381 (2) The Valuation Tribunal shall consist of— (a) a Chairperson who shall be an Attorney-at-law with at least ten years experience as an Attorney-at-law; and (b) four other persons, appointed by the President, two of whom shall have qualifica tions and experience in the valuation of property. (3) The Chairperson of the Valuation Tribunal shall be appointed by the President on the advice of the Judicial and Legal Services Commission established under the Judicial and Legal Service Act. (4) At any meeting of the Valuation Tribunal, a quorum is constituted if at least three members are present. (5) A member of the Valuation Tribunal shall hold office for a term not exceeding three years as is specified in his instrument of appointment and is eligible for reappointment, however, the appointments of members of the Valuation Tribunal shall not all expire at the same time. 25B. (1) The President, in his discretion, may suspend the Chairperson of the Valuation Tribunal from office on the ground of misbehaviour or physical or mental incapacity or for cause. Suspension or removal of a member of the Valuation Tribunal 382 No. 5 Valuation of Land (Amendment) 2018 (2) The President may suspend a member of the Valuation Tribunal, other than the Chairperson, from office on the ground of misbehaviour or physical or mental incapacity or for cause. (3) Where the Chairperson of the Valuation Tribunal becomes bankrupt, applies to take the benefit of any law for the relief of bankrupt or insolvent debtors, compounds with his creditors or makes an assignment of his remuneration for their benefit, he shall be removed by the President acting in his own discretion. (4) Where a member of the Valuation Tribunal, other than the Chairperson becomes bankrupt, applies to take the benefit of any law for the relief of bankrupt or insolvent debtors, compounds with his creditors or makes an assignment of his remuneration for their benefit, the President shall remove him from office. 25C. (1) The Chairperson of the Valuation Tribunal may resign his office in writing delivered to the President. (2) A member of the Valuation Tribunal other than the Chairperson may resign his office in writing delivered to the Chairperson. 25D. The office of a member of the Valuation Tribunal shall become vacant if— (a) the member dies; Resignation of member of the Valuation Tribunal Vacancy of office of member No. 5 Valuation of Land (Amendment) 2018 383 (b) the term of office of the member expires; (c) the member resigns; (d) the member is convicted of an indictable offence; or (e) the member is removed from office under section 25B. 25E. Every question before the Valuation Tribunal shall be determined by the opinion of the majority of the members present. 25F. No action lies against any member of the Valuation Tribunal for anything the member may say or do or omit to do while acting in good faith in the intended performance of the functions of a member. 25G. (1) The Valuation Tribunal shall— (a) hear all appeals raised under this Act or any other written law in respect of the decisions of the Commissioner; and (b) take all steps that it considers reasonable and equitable in the circum stances to effect an amicable settlement of an objection that is the subject of a proceeding and may adjourn a proceeding at any stage to enable the parties to negotiate for that purpose. Immunity of the members of the Valuation Tribunal Functions of the Valuation Tribunal Decisions of the Tribunal 384 No. 5 Valuation of Land (Amendment) 2018 (2) The Minister shall not give directions to the Valuation Tribunal in respect of any particular application or proceeding before the Valuation Tribunal or a direction that would derogate from the duty of the Valuation Tribunal to act judicially. (3) The Valuation Tribunal may, on its own initiative or on the application of a party, refer a question of law arising in a proceeding before it for determination by the High Court. (4) Where a question of law arising out of a proceeding is referred to the High Court, the Valuation Tribunal shall not— (a) make a decision to which the question is relevant until the question is deter mined by the High Court; or (b) proceed in a manner, or make a decision, that is inconsistent with the deter mination of the question by the High Court. (5) An act or proceeding of the Valuation Tribunal shall not be regarded as invalid because of a defect in the appointment of a member of the Valuation Tribunal or a vacancy in its membership. 25H. Where the Valuation Tribunal considers it necessary or desirable for the purpose of carrying out its functions and exercising its powers under the Act, the Powers of the Valuation Tribunal No. 5 Valuation of Land (Amendment) 2018 385 Valuation Tribunal may, by notice in writing served on any person, require that person— (a) to furnish the Valuation Tribunal, by writing signed by that person or, in the case of a body corporate, by a director or other appropriate officer of the body corporate, within the time and in the manner specified in the notice, any information or class of information specified in the notice; (b) to produce to the Valuation Tribunal, or a person specified in the notice acting on its behalf in accordance with the notice, any document or class of documents specified in the notice; or (c) to appear before the Valuation Tribunal at a time and place specified in the notice to give evidence, either orally or in writing, and produce any document or class of document specified in the notice. 25I. (1) The Valuation Tribunal may decide its own procedures except so far as its procedures are prescribed by this Act. (2) The Valuation Tribunal shall conduct its proceedings without procedural formality but shall observe natural justice. (3) The Valuation Tribunal is not bound by the rules of evidence and may inform itself on any matter as it considers appropriate. Procedures of the Valuation Tribunal 386 No. 5 Valuation of Land (Amendment) 2018 (4) The Valuation Tribunal may receive and take into account any relevant evidence or information, whether or not that evidence or information would be admissible in court proceedings.”. 16. Section 26 of the Act is amended by deleting the words “prescribed fee” and substituting the words “fee prescribed by the Minister by Order”. 17. Section 27 of the Act is amended— (a) in subsection (1), by inserting after the words “this Act” the words “or the Property Tax Act”; and (b) by repealing subsection (3) and substituting the following new subsection: “ (3) Notice under subsection (1) requiring the attendance of any person or witness before the Commissioner shall be sent to the person directly or his agent or attorney or by being sent by registered post.”. 18. Section 32 of the Act is amended in subsection (2), by inserting after the word “him” the words “or his agent or attorney or by being sent by registered post”. 18A. The Act is amended by inserting after section 34 the following new section: 34A. (1) The Commissioner or any person duly authorized by him to receive information under this Act shall keep the information confidential and shall not share the information unless authorized under this Act or any other written law. (2) A person who contravenes subsection (1) commits an offence and is liable on summary conviction to a fine of fifty thousand dollars.”. Section 26 amended Section 27 amended Section 32 amended Section 34A inserted “Confidentiality No. 5 Valuation of Land (Amendment) 2018 387 19. The Act is amended by deleting Schedule II and substituting the following new Schedule: “SCHEDULE II (Section 6) RETURN REQUIRED UNDER SECTION 6 OF THE VALUATION OF LAND ACT, CHAP. 58:03 1. Personal Information Owner’s Name: ................................................................................................................... (a) Nationality: ……………………………………….................................………... (b) Contact Details (Telephone number/Mobile Number/E-mail) ………………….....……………………..........……………...……… (c) National ID/Passport/DP……..........……….....………………… (d) Date of Birth: ……………............………………………...………. Co-Owner’s Name: ………………………………………..................……………………………… (a) Nationality: …………..…………………………….....................………… (b) Contact Details (Telephone number/Mobile number/E-mail) …………………......…………………………………………… (c) National ID/Passport/DP ....………….....………………… (d) Date of Birth: ……………………………………...………... 2. General (a) Within which Municipal Corporation is the property located? ………………………………............………......................………… (b) What is the address of the property?—full/exact/precise? ………………..........……………………….......…………………….. ……....……………………..........…………………………………….. Schedule II deleted and substituted 388 No. 5 Valuation of Land (Amendment) 2018 (c) Was this property purchased within the preceding 24 months? …………… (d) What was the purchase price/price actually paid? …………………………… (e) What is the Registered Deed or Certificate of Title registration number? ……………...................................................……………………… (f) What is the purpose for which the property is actually used? (residential, commercial, industrial, agricultural or mixed use purposes?) Detail mixed use and percentage land applied to each use ……………..........…………………………...…………………......… ..……………………..................……............……………………….. (g) Is the property owner-occupied, rented or leased? ……………………….................................................................…. 3. Residential Building Rental *if additional space is required please attach a sheet of paper to this return. (a) If leased, details of any premiums/rent/other amounts payable under the lease?........................................................................... (b) How many vacant apartments/rooms are there?........................ (c) What is the rental value of each? Please list. ………...................................…………..............................………. ...................................................................................................... ...................................................................................................... Name of Tenant/Lessee Current Rent per Month* $ Date from which occupier started paying this rent dd/mm/yy No. 5 Valuation of Land (Amendment) 2018 389 (d) Does the rent include an amount for any of the following? 4. Land Only Rental—residential, commercial, industrial or agricultural (a) Does the tenant pay rent for the land site only? If so what is the annual rent?—other payments due under the lease/agreement ...................................................................................................... ...................................................................................................... (b) What is the Area of land occupied? ...................................................................................................... ...................................................................................................... 5. Land Lease Details (a) (b) Name of Lessee and contact details? ………………….............................................................…………. ...................................................................................................... ...................................................................................................... (c) What is the commencement date and the term of the lease? ……………………................………………………………………… ………………….............................................................…………. Electricity Water Rates Internet Service Charges Security Fees No Yes Amount $ How often Cable TV Name of Landlord *if different from Owner Address Contact Details 390 No. 5 Valuation of Land (Amendment) 2018 (d) What is the Current Rent payable? ……………………................………………………………………… ………………….............................................................…………. (e) Was a Capital Sum (Premium) paid at the commencement of the lease and if so, how much? …………………........………………………………………………… (f) Are rent reviews specified in the lease? If yes, how often? ……………………................………………………………………… ………………….............................................................…………. (g) What is the Registered Deed of Lease identification number? ……………………................………………………………………… ………………….............................................................…………. (h) Are there any restrictions to the use of the land? If yes, provide details. ……………………................………………………………………… ………………….............................................................…………. 6. Commercial and Industrial Building Rental *if additional space is required please attach a sheet of paper to this return. (a) Is rent paid for the entire building?.......................................... (b) What is the total rent received and the date from which the occupier started paying this rent? ……………………................………………………………………… ……………………................………………………………………… (c) Is the building tenanted in single or multiple occupation? ……………………................………………………………………… ……………………................………………………………………… No. 5 Valuation of Land (Amendment) 2018 391 (d) For EACH occupier— (e) Does the rent include an amount for any of the following? (f) Are there any vacant spaces? Provide details, e.g., ground floor only, two rooms, 1st floor front, etc. ……………………................………………………………………… ………………….............................................................…………. (g) Has the occupier made any alterations, additions or improvements to the building? Please describe— ……………………................………………………………………… ………………….............................................................…………. ……………………………………………………………........……… (h) If yes, how much did they cost? ……………………................………………………………………… ………………….............................................................…………. (i) When were they completed? ……………………................………………………………………… ………………….............................................................…………. Name of Tenant Current Rent per$ Date from which occupier started paying rent dd-mm-yy Goods/Service Electricity Parking Other—please Service Charges Security Fees No Yes Amount Paid $ How often 392 No. 5 Valuation of Land (Amendment) 2018 (j) Does the rent include an amount for the use of any trade fixtures, fittings, plant and machinery? ¨Yes ¨No If yes, give details of the fittings or equipment, etc. …................……………….........................………………………… ……………….......................………………………………………… ……………………................………………………………………… Give the amount of rent, if known, and say how often it is paid — ……………….......................………………………………………… ……………………................………………………………………… (k) Did the landlord grant the occupier any rent free period? If yes, provide details. …………………………………………………………………………. …………………………………………………………………………. 7. Lettings If any occupier named in question 6 received any rents from letting any parts of the property, please complete this section. *if additional space is required please attach a separate sheet of paper to this return. ………./………./………..…. Date– dd mm yy Signature of Owner or Agent: …………………………………………………… Address of Owner or Agent: .……………..........................................………………………………………. .……………..........................................………………………………………. Name of Tenant Current Rent per month $ Date from which occupier started paying this rent dd-mm-yy No. 5 Valuation of Land (Amendment) 2018 393 8. Declaration I hereby declare that I am the owner or agent of the premises mentioned above and that the several particulars stated in this return are to the best of my knowledge and belief true and correct. …………………………………………………………………… Name in Block Letters …………………………………………………………………… Signature Passed in the House of Representatives this 2nd day of March, 2018. J. SAMPSON-MEIGUEL Clerk of the House Passed in the Senate this 26th day of April, 2018. B. CAESAR Clerk of the Senate (Ag.) Senate amendments were agreed to by the House of Representatives this 28th day of May, 2018. J. SAMPSON-MEIGUEL Clerk of the House PRINTED BY THE GOVERNMENT PRINTER, CARONI REPUBLIC OF TRINIDAD AND TOBAGO—2018 394 No. 5 Valuation of Land (Amendment) 2018