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Bidanset, P, McCord, M, Davis, P and Sunderman, M (2019) An exploratory approach for enhancing vertical and horizontal equity tests for {[}ad valorem{]} property tax valuations using geographically weighted regression. Journal of Financial Management of Property and Construction , 24(02), 231–50.

Blismas, N, Pasquire, C and Gibb, A (2006) Benefit evaluation for off-site production in construction. Construction Management and Economics, 24(02), 121-30.

Bon, R (1996) Whither global construction? Some results of the ECERU opinion survey, 1993–95. Building Research & Information, 24(02), 81–5.

Bouchlaghem, N M (1996) A computer model for the design of window shading devices. Building Research & Information, 24(02), 104–7.

Chang, A S and Tien, C-C (2006) Quantifying uncertainty and equivocality in engineering projects. Construction Management and Economics, 24(02), 171-84.

Clements-Croome, D J (1996) Future horizons in building environmental engineering. Building Research & Information, 24(02), 86–96.

Edwards, D J and Holt, G D (2006) Hand-arm vibration exposure from construction tools: results of a field study. Construction Management and Economics, 24(02), 209-17.

Edwards, D J, Harris, P T and Holt, G D (1996) The greenhouse effect: impact upon and the role to be played by construction. Building Research & Information, 24(02), 97–103.

Fjeldstad, O, Ali, M and Katera, L (2019) Policy implementation under stress. Journal of Financial Management of Property and Construction, 24(02), 129–47.

Gerrish, T, Ruikar, K, Cook, M, Johnson, M and Phillip, M (2017) Using BIM capabilities to improve existing building energy modelling practices. Engineering, Construction and Architectural Management, 24(02), 190-208.

Grover, R, Walacik, M, Buzu, O, Gunes, T, Raskovic, M and Yildiz, U (2019) Barriers to the use of property taxation in municipal finance. Journal of Financial Management of Property and Construction , 24(02), 166–83.

Hwang, B-G, Zhao, X and Chin, E W Y (2017) International construction joint ventures between Singapore and developing countries: Risk assessment and allocation preferences. Engineering, Construction and Architectural Management, 24(02), 209-28.

Jannadi, M O (1996) Factors affecting the safety of the construction industry. Building Research & Information, 24(02), 108–12.

Jiang, W and Lu, Y (2017) Influence of initial trust on control from client perspective: Construction industry in China. Engineering, Construction and Architectural Management, 24(02), 326-45.

Kpamma, Z E, Adjei-Kumi, T, Ayarkwa, J and Adinyira, E (2017) Participatory design, wicked problems, choosing by advantages. Engineering, Construction and Architectural Management, 24(02), 289-307.

Leishman, C and Warren, F (2006) Private housing design customization through house type substitution. Construction Management and Economics, 24(02), 149-58.

Li, H (1996) The role of IT manager in construction process re-engineering. Building Research & Information, 24(02), 124–7.

Lingard, H and Francis, V (2006) Does a supportive work environment moderate the relationship between work-family conflict and burnout among construction professionals?. Construction Management and Economics, 24(02), 185-96.

Loudoun, R and Townsend, K (2017) Implementing health promotion programs in the Australian construction industry: Levers and agents for change. Engineering, Construction and Architectural Management, 24(02), 260-74.

Mangioni, V (2019) Value capture taxation: alternate sources of revenue for Sub-Central government in Australia. Journal of Financial Management of Property and Construction , 24(02), 200–16.

Manoliadis, O, Tsolas, I and Nakou, A (2006) Sustainable construction and drivers of change in Greece: a Delphi study. Construction Management and Economics, 24(02), 113-20.

Mpofu, B, Ochieng, E G, Moobela, C and Pretorius, A (2017) Profiling causative factors leading to construction project delays in the United Arab Emirates. Engineering, Construction and Architectural Management, 24(02), 346-76.

Muya, M, Price, A D F and Edum-Fotwe, F T (2006) Overview of funding for construction craft skills training in Sub-Saharan Africa: a case study of Zambia. Construction Management and Economics, 24(02), 197-208.

Nyabwengi, L M and K’Akumu, O A (2019) An evaluation of property tax base in Nairobi city. Journal of Financial Management of Property and Construction , 24(02), 184–99.

• Type: Journal Article
• Keywords: Local government; Property taxation; Tax base;
• ISBN/ISSN: 1366-4387
• URL: https://doi.org/10.1108/JFMPC-05-2019-0043
• Abstract:
  This study aims to evaluate the property tax base under the local government property taxation in Nairobi City and its implication on revenue adequacy of the city. Nairobi has grown both in population and in physical extent resulting to increased demand for urban services. The city faces challenges of adequate infrastructure service provision against increasing demand. Property taxation if fully exploited can be a major source of city government revenue, which has been dwindling.

  Literature review of property tax bases in the world and examination of best practices was done to highlight the inadequacies of property tax base administration in Nairobi. Primary data were gathered through interviews of officers in Nairobi City involved in the land rating process. Secondary data were obtained through documentary search and field survey of the study area.

  The study established that Nairobi relies on a dual system of taxation, namely, site value rating and area rating. Tax is on vacant land only and excludes improvements. There are many legal exemptions and administrative exclusions from the tax base. The property tax registers do not include all the taxable properties and there is no regular updating of the tax registers. Nairobi relies on an outdated valuation roll whose values have no relation to the current market values.

  These factors have resulted to a narrow tax base, which affects the revenue potential of the city and its ability to adequately provide infrastructure services.

  This is an original research, which relied mainly on primary data. To establish the property tax bases and the exempt properties in Nairobi, the researchers interviewed the officers at the Nairobi city land valuation and property management directorate using structured questionnaires. To address the third objective on whether the property tax base is complete and all-inclusive, the research relied on primary data. The research population was residential properties in Buruburu, Kilimani and Riruta areas of Nairobi city. The sample data on property details were collected from the Ministry of Land and Physical Planning (MLPP). The researchers then examined the records at the Nairobi City to evaluate whether the properties, which are registered at the MLPP, are charged land rates at the city level and at what amounts. This included properties under site value rating and area rating.

Oshodi, O S, Thwala, W D, Odubiyi, T B, Abidoye, R B and Aigbavboa, C O (2019) Using neural network model to estimate the rental price of residential properties. Journal of Financial Management of Property and Construction , 24(02), 217–30.

Radvan, M (2019) Municipal charges on communal waste: do they compete with the immovable property tax?. Journal of Financial Management of Property and Construction, 24(02), 148–65.

Ruchinskaya, T (1996) The contribution of the Scottish architect Adam Menelaws to Moscow architecture in the early 19th century. Building Research & Information, 24(02), 75–80.

Ruchinskaya, T (1996) The introduction of the architectural scheme of York Gate (1825, Regent's Park, London) in Moscow at the beginning of the 19th century. Building Research & Information, 24(02), 69–74.

Sambasivan, M, Deepak, T J, Salim, A N and Ponniah, V (2017) Analysis of delays in Tanzanian construction industry: Transaction cost economics and structural equation modeling approach. Engineering, Construction and Architectural Management, 24(02), 308-25.

Schröpfer, V L M, Tah, J and Kurul, E (2017) Mapping the knowledge flow in sustainable construction project teams using social network analysis. Engineering, Construction and Architectural Management, 24(02), 229-59.

Seneviratne, K, Amaratunga, D and Haigh, R (2017) Managing housing needs of post conflict housing reconstruction: Sri Lankan perspective. Engineering, Construction and Architectural Management, 24(02), 275-88.

Shohet, I M and Paciuk, M (2006) Service life prediction of exterior cladding components under failure conditions. Construction Management and Economics, 24(02), 131-48.

Zhang, H, Li, H and Tam, C M (2006) Heuristic scheduling of resource-constrained, multiple-mode and repetitive projects. Construction Management and Economics, 24(02), 159-69.

Zhang, P, Harris, F C and Olomolaiye, P O (1996) A computer-based model for optimizing the location of a single tower crane. Building Research & Information, 24(02), 113–23.