The Act provides a comprehensive framework for imposition of rates on land and buildings by county governments; for valuation of rateable property and for appointment and powers of valuers.
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The National Rating Act 2024 was enacted into law on 4th December 2024 following the assent of the National Rating Bill 2022 (National Assembly Bill No. 55 of 2022).
The Act repeals the Rating Act and the Valuation for Rating Act and provides for a comprehensive framework for the imposition of rates on land and buildings by County Governments. Key provisions of the National Rating Act 2024 are:
Section 2 of the Act defines ‘rateable property’ as property which a county government may levy a rate but does not include property fully excluded and exempted from levying of rates. Section 5 of the Act explicitly excludes freehold agricultural land from the scope of the Act.
Section 9(1) of the Act which empowers county governments to levy rates on lands and buildings within their respective counties.
Section 9(2) of the Act which provides for the following forms of rating: annual rental value rating, area rating, unimproved site value rating or site value rating in combination with an improvement rating.
Section 21 of the Act which provides for the qualification of valuer to be appointed by the County Government to include: registration by the Valuers Registration Board in accordance with the Valuers Act and have a minimum of seven years experience from the date of registration by the Valuers Registration Board. Previously, county governments would rely on government valuers from the Ministry of Lands and this would result in inordinate delays in the rating process.
Section 25 of the Act which provides for the establishment of the Office of the Chief Government Valuer who shall be the principal advisor to the National Government and County Government on matters relating to valuation.
Section 39 of the Act provides for the creation of the National Rating Tribunal to hear and determine matters relating to valuation or rating that may be referred to it. The Tribunal shall consist of fifteen members appointed by the Judicial Service Commission.