Reminders

Taxpayers are reminded that property tax is due and payable each year, on or before June 30th.

NB All property bills with arrears, must first be queried at the Customer Service Section, before payment is made. Property bills without arrears should be taken directly to the Cashier Section for payment.

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Vehicle

All vehicle owners whose licence plate ends with 1, must renew their vehicle licence before January 31st. Similarly, if your vehicle licence plate ends with 2, you must renew your vehicle licence before February 29th to avoid interest charges and ticketing fees..

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All insurance companies are reminded that a statement showing the number of policies issued, the value of every policy and any other information required by the Accountant General must accompany the registration fee remittance and the insurance premium remittance. The forms can be found under Form & Guides tab then click on Tax Returns.

 

Liquor Licence

All Liquor Licence renewals start at the Sir Lee Llewelyn Moore Judicial Complex (Court's Cashier.) The stub given there, should be presented to the Inland Revenue Department in order to process the Licence.

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PROPERTY TAX REVIEW BOARD (THE PROPERTY TAX ACT 13 OF 2006)

The makeup of the board is specified in (Section 80 - 96 ) the Property Tax Act 13 of 2006. It consists of five (5) members:

80.(1).  There is hereby established a Valuation Review Board consisting of at least five members appointed by the Minister.”

“80.(2). The Minister shall endeavour to appoint one or more persons who have knowledge of real estate or real estate law, such as a lawyer, real estate agent, judge or magistrate.
“80.(5).  The Minister may appoint a person who is eligible to be a member to act in place of a member who is absent.”

“81.(1). The Minister shall designate the Chairperson of the Board.”

“84.  A majority of the members of the Board constitutes a quorum.”

“85.  A decision of a majority of the members of the Board is the decision of the Board.”

The Property Review Board has many powers including the right to have persons testify if the need arises.

“90.(1) When, in the opinion of the Board or the Chairperson -

(a)  the attendance of a person to give evidence is required; or

(b) the production of a document or thing is required, the Board or the Chairperson may cause a notice to attend or a notice to attend and produce a document or thing to be served on the person in any manner in which a subpoena may be served in accordance with the Eastern Caribbean Supreme Court Civil Procedure Rules 2000 or any other law.

The Board will set a date and time for the hearing of your case.  If you fail to attend the session, the hearing may proceed without you.  After reviewing the facts of the case, the Review Board has the power to raise or lower the value assigned to the property.  The Board must make a decision within forty-five days, unless otherwise granted an extension by the Minister.

TIPS
  • All taxpayers with arrears, who have not made arrangements to pay their tax debt in full, are encouraged to contact the Inland Revenue Department immediately.  The Department is prepared to assist all taxpayers to honour their tax obligations by providing payment arrangements that considers taxpayers unique circumstances.