The Ghana Revenue Authority (GRA) has exempted churches, cemeteries, and schools, among others registered with the Metropolitan, Municipal, and District Assemblies (MMDAs), from the payment of property rate.
According to the GRA, the Local Governance Act 2016 (Act 936) mandates all persons and corporate bodies who own immovable properties to pay property rates to MMDAs without any exception.
However, the Act exempts some categories of properties from the payment of property rate.
EXEMPTIONS FROM PAYMENT OF PROPERTY RATE
The Ghana Revenue Authority (GRA) in collaboration with the Ministry of Local Government, Decentralization and Rural Development (MLGORD) and the Metropolitan, Municipal, and District Assemblies (MMDAs) has commenced the collection and payment of property rate in the country via myassembly-gov.gh.
The Local Governance Act 2016 (Act 938) mandates all persons and corporate bodies who own immovable properties to pay property rates to MMDAs without any exception.
However, the Act exempts some categories of properties from the payment of property rate. These are premises appropriated exclusively for the purpose of public worship and registered with the District Assembly, cemeteries and burial grounds registered by the District Assembly, charitable or public educational institutions registered with the District Assembly, premises used as public hospitals and clinics, and premises owned by diplomatic missions approved by the Minister responsible for Foreign Affairs.
The GRA wishes to state that the Property rate IS NOT the same as the Basic rate.
Section 234 of Act 930 defines “Basic rate” as an amount imposed by the District Assembly payable by a person of or above the age of 18 years and below the age of 70 years who resides within a district.
The Basic rate is imposed on persons while the Property rate is imposed on properties. Additionally, the basic rate is a fixed annual rate whereas property rates are based on the value of the property as determined by the Land Valuation Division (LVD) of the Lands Commission.
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The GRA entreats the general public to note that NO PERSON irrespective of age is exempted from paying the property rate unless approved by the District Assembly.
GRA has dispatched Client Support Officers to assist property rate payers register and pay their rates Pay your property rate for development in your Assembly.
Please call 0302 758 820 / 0549 988 968 / 020 429 5387 for further information
Source: Barima Nana Arkoh
