Property rates is a tax on rateable property levied by the local authorities (Councils) in their respective jurisdictions.

According to Section 7 (1) of the Rating Act No. 21 of 2018, the following land, property and machinery are rateable:

1. subject to section 19 (6) and (7), property whether or not reserved for government use, which is numbered and designated in accordance with the Land Survey Act;
2. agricultural land and buildings which are not primarily used for agricultural purposes;
3. mining, industrial and commercial plant and machinery by whatsoever description whether surface or underground which is fixed to land or buildings; and
4. plant and machinery specifically used for the generation, transmission and distribution of electric power, including land and buildings.

Yes, property rates are charged on properties which are bare land and those undergoing still under construction.

A Valuation Roll is a legal document that consists of property information of all rateable properties within the jurisdiction of a local authority. Lusaka City Council has 77,000 properties on the current valuation roll which are liable for property rates.

Property rates are charged every six months and fall due on 1st January and 1st July of each year.

Property rates is a ngwee amount in the Kwacha levied on the rateable value of a property and is calculated as follows:

 

Property rates (Charge per six Months) = Rateable Value of Property x levy
                                                                                           200

1. Residential                       0.1 ngwee in a Kwacha per annum
2. Commercial                      0.2 ngwee in a Kwacha per annum
3. Industrial                          0.2 ngwee in a Kwacha per annum
4. Institutional                     0.2 ngwee in a Kwacha per annum

The Rating Act No. 21 of 2018 of the Laws of Zambia.

Yes, there is. Property rates is a tax on property which is levied by the local authorities whilst Ground Rent is rent charged on land for properties under statutory leasehold tenure by the Ministry of Lands. A property owner is required to pay both Property Rates and Ground Rent on their property.

According to Section 7 (2) of the said Act, the following property within a rateable area is not rateable:

• property in the occupation of the President in the President’s capacity as head of State;

(b)      property used wholly for the operation of a public utility undertaking concerned with the storage, processing or distribution of public water supplies, or the collection, treatment or disposal of waterborne sewerage;

(c)        property owned and used for worship by a registered religious organisation, including property owned by the religious organisation and used as a residence by a certified minister of that religious organisation whether within or outside the same cartilage as the place of worship, except that property owned by a religious organisation and used for social and commercial purposes in connection with the place of worship is rateable;

(d)        public libraries and public museums;

(e)        public cemeteries and public crematoria;

(f)        military facilities, installations, gallery range, barracks military training institutions, military aerodromes, including the buildings on those facilities, installations, institutions or aerodromes and their cartilage;

(g)        any public railway track, including rails and sleepers, together with all earthwork, ballast, fittings, fastenings and devices installed in connection with track or train operation, bridges, culverts, inspection and ash pits, signals and signal installations, centralised train control gear, rolling stock, weigh bridges, locomotive and train watering installation, cooling and fueling plants, passenger transmission lines, poles, pylons, transformers and switchgear used in connection with track and train operations within or outside buildings, if they are used for normal working of the railway;

(f)        military facilities, installations, gallery range, barracks military training institutions, military aerodromes, including the buildings on those facilities, installations, institutions or aerodromes and their cartilage;

(h)        premises of a mission, which are owned by a mission and are the—

(i) residence of the head of foreign mission; or

(ii) chancery of that mission or other body granted diplomatic immunities and privileges that are set out in the First Schedule to the Diplomatic Immunities and Privileges Act, except that the premises other than those specifically mentioned in this paragraph which are owned and occupied by a mission in Zambia shall only be exempt if similar premises owned and occupied by a Zambian mission in that country are exempt from rates in that country;

(i)         agricultural land and buildings which are primarily used for agriculture including dwelling houses situated thereon;

(j)         public premises which are used for sport or recreational facilities, race course parks and pleasure gardens; or

(k)        other property that the Minister may prescribe.

Yes it does. Council property portfolio include shops, bars, offices, houses, restaurants, community halls, banking halls, play parks, kiosks, markets, bus stations, car parks, stadia, cemeteries among others. Some of these properties have been let out to the general public.