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Property Tax (Amendment) Act 2006.pmd


No. 7 of 2006. The Property Tax (Amendment) Act, 2006. 1


No. 7 of 2006

AN ACT to amend the Property Tax Act, 2000 to provide a reduced
rate of tax on agricultural property, and to enable a rebate of
tax to be made to local pensioners.

[ Published in the Official Gazette Vol. XXVI
No. 52 dated 14th September, 2006. ]

ENACTED by the Parliament of Antigua and Barbuda as fol-

1. This Act may be cited as the Property Tax (Amendment)
Act, 2006.

2. In this Act “the principal Act” means the Property Tax Act,

3. The principal Act is amended—

(a) by inserting in section 2 before the definition
“Authority” the following definition—

“ “agricultural land” means land used

(a) the production of food crops, tree
crops, livestock, poultry or timber;

Short title.


Agricultural land.

[ L.S. ]

I Assent,

James B. Carlisle,

5th September, 2006



No. 7 of 2006.2 The Property Tax (Amendment) Act, 2006.

(b) fish farming or bee keeping; or

(c) wildlife habitation;”;

(b) by inserting after section 13(2) the following

“(2A) Tax shall be charged on agricultural
land for the year 2006 and thereafter in
accordance with the basis set out in Item D in
Part I of the Schedule.”;

(c) by deleting section 13(3) and substituting the
following subsection—

“(3) The Minister may, on application in
writing by the owner—

(a) in the case of agricultural land for
each of the years 2001— 2005
reduce the rate of tax to be paid
by the owner to the rate set out in
Item D in Part I of the Schedule
and either refund any excess
already paid over the amount due
at that rate, or credit any excess
already paid over the amount due
at that rate to the owner in respect
of the following year’s tax on that

(b) in any other case that the Cabinet
deems a fit and proper case for
such treatment, by order reduce
or waive the amount of tax to be
paid by the owner.”; and

(d) by adding at the end of Part I of the Schedule the
following Item—


$5.00 per acre or part thereof per year provided that
the minimum amount of tax payable in respect of a
single parcel of agricultural land shall not be less
than $50, or such other sum as may be prescribed.”.



No. 7 of 2006. The Property Tax (Amendment) Act, 2006. 3

4. The principal Act is amended by inserting after section 50
the following section—

50A. (1) Where a dwelling house is owned
and occupied during a tax year by a local
pensioner and no part of the dwelling house
is let to another person during that year, there
shall be allowed on written application to the
Commissioner by or on behalf of the pensioner
a rebate of the property tax payable for the tax
year calculated in accordance with subsection

(2) The rebate referred to in subsection (1)
shall be calculated according to the following

(3) A person applying to the Commissioner
for a rebate under subsection (1) shall provide
such proof of eligibility and certificates of
occupancy of the property as may be required
by the Commissioner.

(4) In this section—

“local pensioner” means a citizen of
Antigua and Barbuda or other
CARICOM state who is aged 60 years
or such other age as may be prescribed,
during the tax year and whose total
income does not exceed $75,000.00 per

Rebate for local

“Rebate for local

Total income of Local Rebate of
Pensioner Property Tax

not exceeding $60,000 50%

not exceeding $65,000 35%

not exceeding $70,000 20%

not exceeding $75,000 10%

Over $75,000 nil



No. 7 of 2006.4 The Property Tax (Amendment) Act, 2006.

Printed at the Government Printing Office, Antigua and Barbuda,

by Eric T. Bennett, Government Printer
—By Authority, 2006.

800—9.06 [ Price $1.90 ]

“age pension” means a payment made
by a state to a person because that
person has reached the age of 60 years
or such other age as may be prescribed;

“disability pension” means a periodic
payment made to an individual because
he is partially or totally handicapped;

“employment pension” means a regular
periodic payment in respect of the past
services or the occupation of the
recipient, or of the spouse or parent of
the recipient, or of a deceased person
of whom the recipient is a bona fide

Passed by the Senate this 21st
day of August, 2006.

Hazlyn M. Francis,

Yvonne Henry,
Clerk to the Senate.

Passed by the House of Representatives
this 1st day of Agust, 2006.

D. Giselle Isaac-Arrindell,

Yvonne Henry,
Clerk to the House of Representatives.