National Rating Act

Section 1. Short title Section This Act may be cited as the National Rating Act, 2024.

Section 2. Interpretation Section In this Act, unless the context otherwise requires — “annual rental value” means the amount of annual rental value arrived at based on the— (a) actual annual rent realisable on the rateable property ; or (b) annual equivalent of comparable rents or annual rent paid on leased land or would be payable were the land to be leased in the open market; “area rate” includes a flat rate, graduated rate or differential rate adopted by the county government for purposes of this Act; “Cabinet Secretary” means the Cabinet Secretary for the time being responsible for matters relating to land ; “Chief Government Valuer” means a valuer appointed under section 25 ; “County Executive Committee member” means the County Executive Committee member for the time being responsible for matters relating to land in a county; “contribution in lieu of rates” means the amount of rates payable to a county government by the National Government in respect of all public land held by the National Government within the county; “discount” means any amount of property rates, deducted from what is required to be paid; “exemption” in relation to rating, means specified land use that is not rateable by a county government under this Act; “improvements” , in relation to land , means all work done or material used on, in or under a parcel of land by the expenditure of money or labour in so far as the effect of the work done or material used is to increase or decrease the value of the land , but does not include machinery, which is not fixed onto the land , or can be dismounted or removed from the land ; “land” has the meaning assigned to it under Article 260 of the Constitution and, in relation to rateable property includes improvements made, where applicable; “market value” means the estimated amount for which a rateable property should exchange on the valuation date between a willing buyer and a willing seller in arm’s length transaction, after proper marketing and, where each party acts knowledgably, prudently, and without compulsion and free from encumbrances; “occupier” in relation to rateable property , means a person who is in physical possession of premises , or a person who has responsibility for and control over the condition of premisesor the activities carried on, or control over access to enter the premises ; “premises” means any lands and structure erected thereon; “public land” has the meaning assigned to it under Article 62 of the Constitution; “property rate” means the actual amount of money payable by a rateable owner as tax on their property based on the valuation roll and any other form of rating specified in this Act; “rateable owner” means a person in whose name a particular property is registered and, includes any of the persons specified under section 8 ; “rateable property” means property on which a county government may levy a rate, but does not include property fully excluded and exempted from the levying of rates; “rateable value” means the net value of the rateable property , if the property is sold or leased on the open market at the time of valuation ; “rate struck” means the percentage of tax rate levied on the assessed value or rateable value of property to be determined from time to time by a county government; “rating area” means, any area declared as a rateable area under section 28 ; “Registrar” has the meaning assigned to it under section 2 of the Land Registration Act ( Cap. 300 ); “remission” means partial or total discharge of payment of rates due including interest and penalties; “supplementary valuation roll” means a roll prepared in accordance with section 30(1) ; “time of valuation” means a specific date on which the valuations are deemed to have been carried out during the preparation of the valuation rollor supplementary roll; “Tribunal” means the National Rating Tribunal established under section 39 ; “unimproved site value” means the value of vacant land but does not include the value of any improvements ; “valuation roll” means a roll prepared in accordance with this Act; “valuer” means a valuer registered and licensed to practice as a valuer in accordance with the Valuers Act ( Cap. 532 ); “waiver” means total or partial discharge from paying the amount of interest and penalties due on property rate .