Evaluation of Property Rates Collection and Enforcement in Devolved Systems of Governance in Kenya: A Case Study of Nairobi City County
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Date
2020-02-20Author
Mwangi, W.
Type
ArticleLanguage
en_USMetadata
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The paper evaluates property rates collection and enforcement in devolved systems of governance in
Kenya with a specific focus on Nairobi City County. The study sought to establish the property rates
Collection Ratio (CR) in Nairobi City County (NCC); identify and measure the effectiveness of property
rates’ collection and enforcement tools in NCC; and determine challenges faced by NCC in rates collection
and enforcement. The study focused on property rates collection and enforcement in 20 zones within
Nairobi City County. Rateable properties were sampled using stratified random sampling. The respondents
included rateable property owners, chief accountant in charge of rates and land rates collection and
enforcement officers (debt collection unit). The study involved the use of a semi-structured questionnaire
for collection of primary data. Data analysis was done using SPSS and MS Excel. The study established
that collection ratio has been reducing over the years; from 16.93 percent in 2011/2012 to 6.65 percent
in 2014/2015. The property rates collection and enforcement tools utilized in Nairobi City County include
provision of discounts and waivers on property rates interest; sanctions and penalties; and social pressure.
The enforcement tools that were found to be effective in ensuring compliance in rates payment include
provision of improved public services; operational debt recovery; sanctions and penalties; provision of
discounts and waivers on interests & penalties. Some of the challenges hindering compliance in property
rates payment in Nairobi City County include negative attitude of the public towards property rates and
rates officials; unfair administration; discontentment with property rates administration; and complexities
in understanding tax system and payment procedures. To improve on compliance, the study recommends
provision of improved public services to boost the morale of rates’ payers; use of an integrated computer
assisted property rates administration system; and capacity building of the administrators.
URI
http://uonjournals.uonbi.ac.ke/ojs/index.php/ahr/article/view/323http://erepository.uonbi.ac.ke/handle/11295/155026
Citation
Mwangi, W. (2019). Evaluation of Property Rates Collection and Enforcement in Devolved Systems of Governance in Kenya. AFRICA HABITAT REVIEW, 13(1), 1601-1613.Publisher
Africa Habitat Review