No. 15 of 2000.
[L.S.]
Property Tax Act, 2000. 1 ANTIGUA
AND
BARBUDA
I Assent
James B. Carlisle
Governor-General
30th August, 2000.
ANTIGUA AND BARBUDA
No. 15 of 2000.
AN ACT to provide for the imposition and collection of tax on
property and for connected matters.
[ 31 August, 2000 ]
ENACTED by the Parliament of Antigua and Barbuda as
follows:
PRELIMINARY
1. (1) This Act may be cited as the Property Tax Act, 2000. Short title and
commencement,
(2) This Act shall come into forceon the 1st day af August, 2000
but shall not apply to Barbudauntil adate the Minister may by notice
in the Gazette appoint.
2. In t h s Act, unless the context otherwise requires Interpretation.
"Authority" means the Development Control Authority
established by section 3 of the Land Development and
Control Act Cap. 235;
"Board" means the Property Valuation -4ppeal Board estab-
lished under section 51;
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Property Tax Act, 2000. No. 15 of 2000.
"business" includes any profession, vocation, rental of prop-
erty, provision of personal services or techn~cal or manage-
rial skiils, manufacture, trade or adventure in the nature of
trade;
"Chairman" means Chairman of the Property Valuation
Appeal Board appointed under section 5 1;
"chattel building" means any building so erected as not to
form part of the land on which it stands;
"Chief Valuation 0fficer"means thechief Valuation Officer
appointed in accordance with the provision of this Act;
"City of St. John's" means the area bounded on the North by
both sides of Dickenson Bay Street to the Sea; on the East by
both sides of Independence Avenue to Robinson Gas Station;
right on to All SaintsRoad to JosephLane;rightontoKentish
Road down both sides of Perry bay Road to &bbits;
"commercial property" includes properties for rent;
"Commissioner" means the Commissioner of Inland Rev-
enue;
"Court" means the H~gh Court;
"dwelling house" means a building, apartment buildng or
condominium unit used wholly or mainly as a residence;
"fee simple" means the estate in fee simple in possession in
property free from any lesser estates or interests or any
encumbrances, or any burden, charge or restriction other
than any restriction created by crown grant or by or under any
law:
"Government" means the Government of Antigua and Bar-
buda;
"improvement" means those physical additions to land
including a building and alterations to the building and all
works forthe benefit of landmadeordoneby theownerwhich
have the effect of increasing its value;
"land" includes any interest inland and any easementorright
in to or over land;
"Minister" means Minister of Finance;
"owner" means any person for the time being receiving the
rent of the property or premises in connection with which the
No. 15 of 2000. Property Tax Act, 2000. 3 ANTIGUA
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word is used, whether on his own account or as agent or
trustee for any other person or who would so receive if the
property or premises were let at a rent and includes a lessee
or licensee from the crown or from a statutory authority;
"person" includes a body of persons;
"prescribed" means prescribed by regulations made by the
Minister;
"property" means any real property and all estates, interest,
easements and rights whether equitable or legal in to or out
of real property and for the purposes of this Act includes a
chattel building;
"Property Tax Register" means the Property Tax Register
referred to in section 24;
"Registrar" means the Registrar of the High Court;
"residential building" means a residence lived in by the
owner:
"tax"means tax charged under section 5 and includes interest
and penalty;
"taxable value" means the value assessed in accordance with
section 13;
"valuation list" or "list" means the list prepared and certified
by the Chief Valuation Officer in accordance with section 15;
"Valuation Officer" means an officer appointed pursuant to
section 4 and includes the Chef Valuation Officer.
PART I
ADMINISTRATION
3. The commissioner shall administer and enforce this Act and Functions of the
shall control and supervise all persons employed to assist himin the Commissioner.
administration and enforcement of this Act.
4. (1) There shall be
Appointment of
officers.
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No. 15 of 2000.
(a) a Commissioner;
(6) a Chief Valuation Officer;
(c) Valuation Officers, Assistant Valuation Officers; and
(d) any other persons that may be necessary to give effect
to this Act.
(2) Persons to be appointed under subsection (1) shall if the
appointment is to be an office under the Civil Service Act shall be
in accordance with the constitution, other appointments shall be
made by the Minister.
(3) A person shall not be disqualified to act as Valuation Officer
by reason only that he is the owner or occupier of any property in
Antigua and Barbuda.
(4) Nothing contained in subsection (3) shall authorize any
person to whom this section applies to act in relation to any property
which or any part of which he himself owns or occupies.
PART I1
IMFQSITION OF PROPERTY TAX
Charge to tax. 5. (1) Subject to the provisions of this Act property tax shall be
charged, levied, collected and paid to the Commissioner at the rates
determined by the Minister by Order published in the Gazette for
every year commencing with the year 2000 on the taxable value of
every taxable property.
(2) An Order under this section shall be subject to negative
resolution of the House.
CIassification of 6. (1) Property shall for the purpose of this Act be classified
property. according to use as commercial or residential.
(2) For the purposes of this section "commercial" property
includes the rental of a dwelling house, amenity and hotel use.
Property tax to be 7. (1) Property tax shall be borne and paid by the person who is
and paid by the owner of the property as at the 1st day of January in the year for
owner.
which property tax is payable.
No. 15 of 2000. Property Tax Act, 2000. 5 ANTIGUA
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(2) Where the owner of a building is not the owner of the land
on which the building is erected the tax shall be levied on and paid
by the owner of the land in respect of the land and by the owner of
the building in respect of the building.
(3) Where there is agreement between the owner of a building
and the owner of the land on whlch the building is erected that the
total property tax should be paid by one or the other, payment by one
discharges the liability of the other.
(4) Where there is no building on the land the tax shall be levied
on and paid by the owner of the land.
8. Where thereis achange of ownership of a property any amount
of property tax remaining unpaid inrespect of the property shall be
deemed to be an encumbrance on the property and recoverable from
the new owner.
9. Where a property is owned in common every co-owner shall
be liable for the property tax as if each co-owner were a sole owner
of the property but payment in full of the property tax by one co-
owner discharges the liability of the other co-owners.
10. Notwithstanding anything in this Act or any other written
law where a part of a building is regarded as an individual unit in
a multiple unit structure or a multiple unit development project as
in the case of a condominium project the individual unit shall be
deemed to be a separate property for the purpose of this Act and shall
be assessed accordingly.
PART 111
EXEMPTIONS
11. (1) The following categories of property are exempt from
property tax:
(a) property owned and occupied by the Government of
Antigua and Barbuda;
(6) property exclusively appropriated to public religious
worship;
Liability of new
owner.
Li
abi
lity of co-
owners.
Condominium
unit to be separate
propem'.
Exempt property.
(c) property owned by or on behalf of any religious body
and used by that body for the residence of a Minister
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Property Tar Act, 2000. No. 15 of 2000.
of religion;
(d) property lawfully used for the sole purpose of public
burial grounds;
(e) property belonging to or used by schools or educational
institutions public libraries and community centres
approved by the Minister.
(f) environmental and ecological sites designated by Or-
der of Cabinet;
(2) The Minister on the advice of Cabinet may by Order vary the
categories ofexemption in this section and theorder shall be subject
to negative resolution of the House.
Exemption for new 12. (1) Where a building is constructed on any land on or after
dwelling house the 1st day of January in the year for which property tax is payable
to be used wholly or mainly as a dwelling house, the building shall
be exempt from property tax for a period of one year.
(2) Aclaim for exemption underthis section shallbeaccompanied
by a cemficate issued by the Valuation Officer after inspection of
the building, certifying the date from which the building was
deemed to be habitable.
(3) For the purpose of this section, a building shall be deemed to
be habitable if it is capable of being occupied by a person and
provides for normal protection from the elements and intruders
whether the building is completed or not.
PART IV
ASCERTAINMENT OF TAXABLE VALUE
Ascertainment of 13. (1) For the purpose of this Act the taxable value of property
taxable value. shall be dertemined based on the current construction replacement
cost of the property and tax shall be charged
(a) on resendtial property in accordance with the rates
stated in the tax bands and zones set out in Item A in
Part I of the Schedule;
Item A Schedule. (b) on commercial property in accordance with the rates
set out in Item B in Part I of the Schedule.
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(2) The taxable value of the land in the City of St. John's and Item C Schedule.
elsewhere shall be based on the criteria se.t out in Item C in Part I
of the Schedule.
(3) The Ivhnisier may, on application in writing by the owner,
(a) in the case of agricultural land or land used forrearing
livestock; and
(b) in any other case that the Minister on the advice of
Cabinet deems afit andproper case for suchtreatment,
reduce the rate of tax to be paid by the owner up to a maximum
of seventy-five percentum for that portion of land.
(4) Any reduction made by the Minister under subsection (3)
shall be published by a notice in the Gazette.
(5) The valuation of property may change from the current
construction replacement cost where the Minister on the advice of
Cabinet varies the percentages and rates to take into account a
significant variation in the cost of construction.
(6) The Minister may by Order or? the advice of Cabinet fiom
time to time, amend or vary in any other way the percentages and p& Schedule,
rates as set out in Part I of the Schedule in accordance with
subsection 4.
(7) For the purposes of this Act, the Minister may, by order on
the advice of Cabinet, vary from time to time the designated area of
the city of St. John's as defined in section 2.
(8) An Order made under subsections (6) and (7) shall be subject
to negative resolution of the House.
PART V
VALUATION LIST
14. (1) A valuation list shall be prepared and mended by the s b u c t ~ of
Chief Valuation Officer in accordance with this Act. valuation list.
(2) Subject to this Act, there shall be entered in a valuation list
the following particulars:
('a) each property and the description of the property
including its situation, reference number and classi-
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Property Tar Act, 2000. No. 15 of 2000.
fication as may be reasonably necessary for the pur-
poses of identification;
(b) the name and address of the owner of each property, if
they can be ascertained by the Chief Valuation Officer;
(c) other information, if any, as may be prescribed or
administratively appropriate.
(3) Where property is owned by more than one person it shall be
sufficient in lieu of entering the names and addresses of all the
owners of the property to enter in respect of the property the name
and addressof any oneoftheowners withtheadditionafter his name
of the words "and another" or "and others" as the case may be.
(4) Where informalion is entered in the valuation list in
accordance with subsection (3) the Chef Valuation Officer shall
supply to the Commissioner along with the valuation list the names
and addresses of all the co-owners of the property which the Chief
Valuation Officer is able to ascertain.
(5) The Chief Valuation Officer shall keep a record of the
properties specified in section 11 and shall review the record from
time to time regarding the status of the properties.
Publication of 15. (1) Certified copies of a valuation list prepared and certified
valuation list. by the Chief Valuation Officer shall be
(a) made public by notice of the Minister published in the
Gazette stating the places and times the public may
view the list, and
(b) forwarded to the Commissioner who shall be respon-
sible for depositing them in the places specified in the
notice.
(2) The Chef Valuation Officer shall from time to time update
the valuation list published in accordance with subsection (1).
(3) The updated valuation list shall be certified by the Chief
Valuation Officer and certified copies shall be forwarded to the
Commissioner who shall make them available for public viewing
in the same manner as in subsection (1).
(4) The valuation list as updated from time to time is conclusive
evidence of the taxable values of the properties included in the list.
No. 15 of 2000. Property Tax Act, 2000. 9
16. TheChief Valuation Officer may at any time make necessary
alterations to correct any clerical or arithmetical error in thelist and
the list shall have effect accordingly.
17. A person aggrieved by
(a) the classification or the value ascribed to h s property;
(b) the inclusion or omission of his property to the list; or
(c) any statement madeor omitted to bemade with respect
to his property,
may appeal to the Board thirty days after receiving thedemand note
from theCommissionerto pay tax payableinrespect ofthe property.
18. (1) For the purpose of obtaining the necessary information
tomakeor update thevaluationlist, thevaluation Officer may serve
a notice on
(a) the occupier, owner, or lessee of the property; or
(b) anyone having information relating to the property,
requiring him tomake areturncontaining the particularsreasonably
required for the purpose of enabling the Valuation Officer to
determine the value of the property.
(2) A person on whom a notice to make a return is served in
accordance with subsection (I) , shall within thirty days after the
date of the service of the notice make a return in the form required
by the notice, and deliver it to the Chief Valuation Officer.
(3) If a person on whom notice has been served pursuant to this
section fails without reasonable excuse to comply with the notice he
commits an offence and shall be liable on summary conviction to
a fine of one thousand dollars; and where the non-compliance
continues after the conviction then unless he has reasonable excuse
for the continuance of the failure he shall have committed a further
offence and shall be liable on summary conviction to a further fine
of one thousand dollars.
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Alterations to
valuation list.
Appeal to the
Board.
Service of notice.
(4) If a person in a return made under this section makes a
statement which he knows to be false in a material particular or
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recklessly makes any statement which is false in a material
particular he commits an offence and shall be liable on summary
conviction to a fine of ten thousand dollars.
Power of entry.
Production of plans
of subdivision io
Valuation Officer.
Cap. 325.
Inspection of
documents by
bxpayers.
19. (1) The Chief Valuation Officer or any person authorized by
him in writing in that behalf shall have powers, at all reasonable
times and after giving not less than seventy-two hours notice in
writing, and in the case of a person authorized on production of his
authority, to enter on, survey and value any property.
(2) If a person wilfully delays or obstructs the Chief Valuation
Officer or a person authorized by him in the exercise of any of his
powers under this section, he commits an offence and is liable on
summary conviction to a fine of one thousand dollars.
20. (1) Where a person has been granted permission by the
Authority to subdivide any land pursuant to the Land Development
and Control Act, or undertake any improvement the Authority shall
twenty-eight days aftergranting the permission forward to thechief
Valuation Officer a certified copy of the approved plan.
(2) The Valuation Officer may at anytime request from an owner
of a parcel of land a copy of a plan of any land development
programme in progress whether the programme has been approved
O r not.
(3) The Registrar of Lands, the Chief Surveyor, the Town and
Country Planner, the Executive Director of the Development and
Control Authority and the Cieneral Manger of APUA, shali supply
the Valuation Officer with any information the Valuation Officer
may from time to time require.
21. (1) A taxpayer may at all reasonable times on paynent of the
fee prescribed, inspect and take copies or extracts from the Property
Tax Register, whether current or closed, of a valuation list.
(2) If a person who has custody of a document to which h s
section applies, obstructs a person from making an inspection, a
copy or extract of the document, which he is entitled to make under
thls section, he commits an offence and is iiable on summary
conviction to a fine of one thousand dollars.
(3)This sectionshall apply inrelation toaValuationOfficer save
that no fee shall be required of the Officer.
No. 15 of 2000. Property Tax Act, 2000. 11 ANTIGUA
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Service of notices 22. Where a notice or other document is required to be served on and documents on
or forwarded to a Valuation Officer under this Act, the notice or valuation officer.
other document may be served on the Chief Valuation Officer or
forwarded to him by post or left at his office.
23. (1) Save as otherwise expressly provided by this Act a notice Service of notices
or other document required to be served under this Act on a person and documents.
may be served
(a) by delivering it to the person on whom it is served;
(b) by leaving it at the usual or last known place of abode
of that person;
(c) by sending it in a prepaid registered letter addressed to
that person at his usual or last known place of abode;
(d) in the case of a body corporate by delivering it to the
secretary or clerk of the body corporate; or
(e) if it is not practicable after reasonable enquq to
ascertain the name or address of an owner of the
premises on whom it should be served, by addressing
it to him by the description of "owner" of the premises
(describing them) to which it relates and by delivering
it to some person on the premises to whom it can be
delivered or by affixing it or a copy of it to some
conspicuous part of the property.
(2) A notice served by post in accordance with this section shall
be deemed to have been served in the case of
(a) a person resident in Antigua, fourteen days; and
(b) a non-resident person, thirty days;
after the date the notice was posted.
PART VI
GENERAL PROVISION AS TO TAXING
24. (1) The Commissioner shall cause to be kept in his office in Property Tax
relation to each year a register, which may be in separate volumes, Regis'er.
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in this Aet ref& ta asthe'Roperty Tax Register", in which shall
be entered
(a) propxty M W in the uabtkm list;
(& the warble value d each property;
(c) the mme and address of the a-wner;
(d} the appropriate rate per c e n w at whlch property tax
is le*,
(e) the amount of property tax to be paid in respect of each
PropeFtYi
V) the yew in ~ p e c t of which property tax is levied, and
(8) any other information that may be prescribed or is
administratively appropriate.
(2) Where property is owned by more than one person it shall be
sufficient in lieu of entering the names and addresses of all the
owners of the property to enter in respect of the property the name
and address of any one of the owners with the addition after his name
of the words "and another" or "and others", as the case may be.
hopert'j tax to be 25. (1) Property tax in respect of which a valuation list is
levied notwith-
standing appeal
conclusive shall be assessed and levied in accordance with the
3gar,,st valuation valuation list in force and shall be collected and be recoverable
notwithstanding an appeal which may be pending with respect to
the list.
(2) Where in thecase of anew valuation list the value questioned
in an appeal is not the value ascribed to the property in the previous
valuation list the amount of tax recoverable pending the decision of
the appeal shall be an amount equal to the amount of tax payable
on the appealed valuation.
Amendment of 26. (1) Subjectto thissection,theCornmissionermay at anytime
property tax. make amendments to any property tax, being the tax for any current
year, as appear to him necessary in order to make the amount of
property tax conform with the provisions of this Act and in
particular may
(a) correct any clerical or arithmetical error in the amount
of property tax;
No. 15 of 2000. Property Tax Act, 2000. 13 ANTIGUA
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(b) correct any erroneous insertions or omissions or
misdescriptions;
(c) make additions to or c o d - in pmperty tax as
appearstothe Commissionertobenecessary by reasonof
(i) a newly erected building;
(ii) a change in the ownership of a property;
(iii) a property previously taxed as a single property
becoming liable to be taxed in parts;
(iv) a property previously taxed in parts becoming
liable to be taxed as a single property;
(v) a tax becoming or ceasing to become payable in
respect of any property; or
(vi) a change in the classification of any property.
(2) Where the effect of the amendment would be either
(a) to alter,otherwise thanby way ofcorrectionofaclerical
or arithmetical error, the value on which a property is
taxed; or
(1?) to tax a property not shown or not separately shown in
the valuation list,
the Commissioner shall not make an amendment of tax unless
either the amendment is necessary to bring the property tax in
conformity with the valuation list or a proposal for a corresponding
alteration of the valuation list has been made by the Valuation
Officer; and, if effect, or full effect is ultimately not given to the
proposal, and the amount of property tax levied in pursuance of the
amendment is affected, the difference, if too much has been paid,
shall be repaid or allowed as a credit, or if too little has been paid
may be recovered as if it were arrears of property tax.
(3) An amendment made under subsection (1) (a) or (b) shall
have effect as if it had been contained in the Property Tax Register
when originally compiled.
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PART W
COLLECTION AND RECOVERY OF TAX
Demand and 27. (1) As soonas is practicable afterthebeginning of every year,
collectio~l of the amount of the property tax payable inrespect of any property for
property tax. that year shall be demanded by or on behalf of the Commissioner
from the owner of the property and the property tax may be payable
in two instalments the first being not less than fifty per centum of
the total tax on or before 31st March and the second being the
remainder on or before 30th June of the year for which the tax is
payable; but where the demand note is issued after 31st March in
a tax year, the tax shall be due and payable on or before 30th June
of the year for which the tax is payable.
(2) A demand note shall contain in addition to a statement of the
amount demanded which shall be approximated to the nearest
dollar disregarding any fractionof adollar the following particulars:
(a) the situation of the property in respect of which the
demand is made and the description of the property as
may be necessary for the purposes of identification;
(b) the year in respect of which the property tax is levied;
(c) the classification of the property;
(4 the date of issue of the demand note;
(e) the date on which payment is due;
(fl the rebate allowed, surcharges, penalties and interest,
if any;
(g) arrears of tax; and
(h) any other information necessary.
Property tax to be 28. (1) Property tax due under tlus Act shall, until paid, be a first
first charge. chargeon the property inrespect of which the tax is due and payable
and the charge shall be prior and preferable to all other liens and
demands affecting the property; but the charge created by this
subsection shall not take precedence and preference to any lien or
demand affecting the property which by virtue of any Act or
Agreement is made a first charge in favour of the Government of
Antigua and Barbuda or any statutory body in receipt of funds
payable out of the Consolidated Fund.
No. 15 of 2000. Property Tax Act, 2000. 15 ANTIGUA
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(2) Subject to subsection (1) in a case where property is liable to
property tax is or has been leviedon by the Commissioner underan
execution,
(a) the amount of property tax due in respect of the
property; and
(b) property tax whichmay accrueorbeleviedand become
payable in respect of the property during the time the
property remains unsold in the office of the Commis-
sioner,
shall be acharge on the property prior to all other liens and demands
affecting the property and when the property is sold by the
Commissioner the amount of property tax shall be paid out of the
proceeds of the sale priorto any mortgages, judgements, exec~~tions
or other liens against the property.
(3) Subject to subsection (I), inall cases where property hasbeen
or is to be placed under the control of the Court, and no receiver is
appointed, any unpaid property i a shall, until paid, be a first lien
on the property.
(4) Wkre tax isdue and payable under this Act the Commissioner
may request the Regrstrar to register a charge or caution on the
property in respect of which property tax is due and unpaid and the
charge shall rank before all mortgages, encumbrances and interest
created on the property.
29. ( I j Notwithstanding anything contained in this Act, where Pedty for at^
any property tax is not paid within sixty days from thedate on whlch payment.
the tax becomes due and payable there shall be added to the amount
or the tax by way of penalty an amouni equal to five per centum of
the tax, and if the amount of tax and penalty is not paid by the end
of the calendar month in which the penalty is applied, then interest
shall accrue from the beginning of the month following the month
in which the penalty became applicable at a rate of two per centum
per month or part of a month on the tax due.
(2) The provisior~s of this Act relating to the collection and
recovery of tax shall apply to the collection and recovery of any
penalty imposed and interest added pursuant to subsection (1).
30. (1) The amount of any property ta;; due and payable under Power to recover
this Act including any penalty and interest charged may be w~aidpro~erty
recovered by the Commissioner from the owner for the time being
of the property In respect of whlch they are due as a civil debt.
ANTIGUA
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Service of writ of
\11111111011S.
Order to distrain.
Form A Schedule.
Authority to levy.
16 Property Tax Act, 2000. No. 15 of 2000.
(2) Where a person, other than the person liable to pay the
amount charged on any property pursuant to subsection (1) makes
apayment in satisfaction of the charge, he shall be entitled torecover
the amount paid by him fromthe person liable to make the payment.
(3) Notwithstanding anything in any other written law where
any tax payable, including arrears, under this Act remains unpaid
the Commissioner may collect the tax from any person who owes
money to the defaulter or holds money for or on account of the
defaulter or his agent or from the tenant or occupier of any property
belonging to the defaulter and any person who has made payment
pursuant to this section shall be deemed to have acted under the
authority of the defaulter and is indemnified in respect of the
payment against all proceedings civil or criminal notwithstanding
the provisions of any written law, contracts, or agreements.
(4) The Commissioner is authorized to issue an order signed by
him or on his behalf of the person mentioned in subsection (3) for
the recoveIy of the tax.
31. (1) Subject to subsection (2), service of any writ of summons
issued under section 30 shall be in accordance with the provisions
of any Act, or Rules of Court relating to the service of the document.
(2) If the defendant named in any writ of summons issued under
section 31 is absent from Antigua and Barbuda or cannot after
reasonableenquirybefound, serviceof the writmay beeffected with
the leave of the Court.
32. (1) If any property tax due and payable is not paid within
ninety days of being demanded, the Commissioner may issue a
warrant of distress in the form specified in Form A in the Schedule
to levy by distress upon any goods and chattel building found on the
property in respect of which the property tax is due and payable or
any property tax in arrears and unpaid.
(2) It shall not be necessary to issue a separate warrant in respect
of every sum to be recovered by distress for tax, but the direction to
levy by distress any sums due for property tax in arrears and unpaid,
may be given by one warrant, the sum to be so levied by distress to
be specified in a list to be attached to and to form part of the warrant.
33. (1) A warrant of distress issued pursuant to section 32 shall
be sufficient authority to the person named in the warrant and his
assistants to levy by distress the amount of property tax specified in
No. 15 of 2000. Property Tax Act, 2000. 17 ANTIGUA
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the warrant in like manner as if a separate distress warrant had been
issued for the recovery of the property tax.
(2) No misdescription or error in the name of the owner of the
property in default shall in any way invalidate the warrant of distress
levied under section 32.
34. (1) Where goods are distrained on by a person authorized to Restoration of
do so under a warrant of distress issued to him pursuant to section disktined goods.
32 and the goods are claimed withn seven days after the distress by
a person other than the person liable for the payment of the property
tax or any part of the property tax which is due and unpaid, on
satisfactory proof of the claim the goods shall be restored to the
person claiming them.
(2) Where goods are distrained they shall be sold without any
claim, and the owner of the goods shall be barred of all remedy for
recovery of the goods or compensation against the purchaser, the
Commissioner by whom the will~ant of distress was issued, the
person named in the warrant of distress or his agent or against the
person who sold the goods at public auction.
35. (1) Any act done by the commissioner in pursuance of his Remedy.
duties under a warrant of distress issued to section 32 or any
irregularity in the warrant shall be deemedto belawful, butthe party
aggrieved by the act of the Commissioner of the irregularity, may
recover reasonable compensation from the Commissioner.
(2) Where any party pursuant to subsection (l),recovers any sum
by way of compensation, he shall be paid his full costs of suit and
have all the like remedies for the same as in a similar case of costs;
but no person distrained on under a warrant of distress issued
pursuant to section 32 may recover that sum if the C0.u-t is satisfied
that before the commencement of :he hearing of the action tender
of reasonable amends was made by or on behalfof thsperson against
whom the action was lodged.
36. The distress leviedpursuant to section 32 shallbekeptbythe Sale of distress.
person authorized to levy the lstress for at least seven days, and if
at the expiration of that time the property tax in respect of the &stress
levied, and the costs and charges of andincidental to thelstress and
the keeping of the &stress are not paid, the distress may at any time
after the seven days be sold at public auction to the highest bidder.
37. There shall be paid out of the proceeds of the sale, the costs Application of
and charges of and incidental to the sale and keeping of the distress, proceeds of sale.
ANTIGUA 18
AND
BARBUDA
Property Tax Act, 2000
which shall includeany costs and chargesincurredin relation to any
previous endeavours to sell the distress under this Act, property tax
in arrears and unpaid, and the residue, if any, on demand to the
owner of the goods and chattels distrained upon.
Power of sale of 38. (1) Where any property tax is due and payable the
property. Commissioner may sell any property in respect of which the
property tax is due and payable for the recovery of the property tax.
(2) The power of sale conferred by this section shall not be
exercised until the property tax is in arrears and unpaid for more
than five years after it became due.
~ o r m of warrant 39. (1) Where any property is liable to be sold under seciion 38,
the (7ommissioner may, at any time after the power of sale has
become exercisable by warrant under his hand addressed to an
officer in the service of the Government of Antigua and Barbuda or
to any other person named in the warrant, order the sale of the
property on the day and place named and appointed in the warrant.
Porn B (2) The warrant for sale must be in Form B of the Schedule and,
Schedule. if the Commissioner thinks fit, may contain the names of reputed
owners of the respective property as entered in any Property Tax
Register in force at the date of the warrant.
Sale to be by 40. (1) Every salemade in pursuance of apower of sale conferred
public auction by this Act shall be by public auction and shall be conducted by the
officer or person named in that behalf in the warrant for sale, and
at the place appointed, and notice of the sale shall be published in
the Gazeat? once at least in each of three consecutive months before
the day of the sale, and also in at least three publications of a
newspaper circulating in Antigua and Barbuda.
(2) The Commissioner may at any time before the sale of any
property so advertised, postpone either generally or to some day
specified, the sale of all or any of the property.
Procedure of sale 41. (1) Whenever properties advertised for sale are not sold on
after Postponement. the day appointed for the sale, either by reason of the postponement
of the sale, or by reason of the absence of any bids for the same, or
for any other cause, the properties may be again put up for sale, and
notice of the sale shall be given in the manner specified in section
40 (1).
~ o r m c Schedule. (2) The warrant for the sale in these circumstances must be in
Form C of the Schedule.
No. 15 of 2000. Property Tax Act, 2000. 19 ANTIGUA
AND
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42. (1) The officer or other person conducting the sale shall Declaration of
report to the Commissioner the result of the sale, stating the amount pUTChaser.
of the result ofthe sale,stating thearnountofthehighestbidreceived
for each of the properties for which any bids were made, the name
and address of the highest bidder, and the commissioner may
declare the highest bidder for each property mentioned in thereport
as the purchaser and direct that, upon payment of the purchase
money or of the balance in cases where any prescribed deposit on
account has been made by the highest bidder, the property be
conveyed to the purchaser.
(2) Where the Commissioner, upon consideration of the
repoit mentioned in subsection (I), is satisfied
(a ) that there has been some fraud or improper conduct
with reference to the sale of any of the properties
mentioned in subsection (1);
(6) that there is some material error in the description of
the properties;
(c) that the property tax or charge for the non-payment of
which the properties were offered for sale had been
paid at the time when the bid for the properties was
made; or
(d) that the reserve price, if any, had not been reached,
the Commissioner may declare the sale to be null and void.
(3) Where the sale of any property has been declared null and
void, the Commissioner may issue afresh warrant for the sale of the
property.
43. (1) Upon the execution of the deed of conveyance of the Conveyance to
assignment to the purchaser by the Commissioner in accordance p~chaser.
with section 42 the property described in thedeed shall be vested in
the purchaser free from all charges and encumbrances.
(2) The purchasemoney shall in each case be applied in the f is t
place in or towards payment of any costs incidental to the sale ofthe
properties, which shall include any costs or charges incurred in
relation to any previous endeavours to sell the properties and in the
next place in or towards payment of any property tax at the date of
the conveyance or assignment and the surplus, if any, shall subject
to section 45, be paid to the person entitled to it.
ANTIGUA 20 Property Tax Act, 2000. No. 15 of 2000.
AND
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Disposal of surplus 44. (1) Where. upon a sale pursuant to the powers conferred by
proceedsof this Act, there remains in the hands of the Commissioner any
surplus after applying theproceeds ofthesaleinortowards payment
of any property tax, social security, medical benefits and education
levy payments, charges, debts, costs and expenses to which the
proceeds are applicable, the Commissioner may, in any case where
there are proceedings pendmg before the Court in respect of the
property, the subject of the sale, pay the surplus into the Court and
the Court may. on the petition of any person entitled or claiming to
be entitled to the moneys or any part of the moneys make an order
for the payment of the moneys or part of the moneys to the person
entitled to it.
Form D Schedule ('I) For the purpose of having the surplus proceeds of sale
deposited in the Court under this Act, a formal request in Form D
of the Schedule shall be addressed by the Commissioner to the
Registrar of the High Court.
Power to annul 45. The Commissioner may, upon the application of the highest
sale. bidder at any sale, rescind and annul the sale upon such terms and
conditions as the Commissioner may think proper.
Saving of cixtain 46. Notwithstanding anything contained in this Act authorizing
rights. the Commissioner to sell any property for the recovery of property
tax, the conveyanceor assignment executed to giveeffect tothe sale
shall not affect any estate, interest or right of the Crown in the
property.
Exercise of powers 47. The powers of sale and of distress conferred by h s Act may
of distress and sale. be exercised independently of eachother, and either simultaneously
or consecutively, or in any other method the Commissioner may
have under this Act in equity.
Conditions On sale 48. The Commissioner may make conditions with respect to the
of property. procedure on sale by public auction under the power of sale
conferred on him by this Act, he may, by these conditions
(a) fix the amount of the deposit to be made by the highest
bidder;
(6) reserve a price;
(c) prescribe the time within which the deposit must be
made and the event in which it shall be forfeited: or
No. 15 of 2000. Property Tax Act, 2000. 21 ANTIGUA
AND
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(d) provide that in the event that the highest bidder fails to
make the deposit or complete the purchase within the
prescribed time declare the next bidder the highest
bidder and purchaser of the property.
PART vnr
SPECIAL PROVISIONS
49. (1) The Valuation Officer shall for the purpose of the Cadastzal maps.
preparation ofthe valuationlist adopt theinformationli-omcadastral
maps of Antigua and Barbuda as he considers appropriate.
(2) The Valuation Officer may for the purpose of subsection (1)
divide Antigua and Barbuda into the number of districts, divisions
or. locations as he considers appropriate.
(3) Theinformationobtained fromacadastral map shall include:
(a) the approximate boundaries of each parcel of land in
the district, division or location to which the map
relates:
(6) the approximate size of each parcel;
(c) a unique number for each parcel; and
(d) the classification of each parcel by the name or symbol
as the Valuation Officer determines.
(4) The Chief Valuation Officer may request the head of the
DeparhnentofLands andsurveys to provide him with thenecessary
information for the preparation or update of the valuation list.
(5) No misdescription, error or omission in a cadastral map shall
render a valuation list invalid; but the Valuation Officer shall cause
adjustments to be made as may be necessary to reflect a fair
description of a parcel of land contained in a valuation list.
50.Notwithstanding anything in this Act, where the property tax Rebate of propeny
payable is paid on or before the due date, a rebate of five per centum
shall be allowed.
ANTIGUA 22 Property Tax Act, 2000.
AND
BARBUDA
No. 15 of 2000.
PART M
PROPERTY VALUATION APPEAL BOARD AND
PROCEDURE ON APPEALS
Establishment of 51. (1) For the purposes of this Act, there shall be a Property
Valuation Appeal Board established and regulated in accordance
Appeai Board. with this section.
(2) The Board shall comprise a Chairman and four other
members who shall be appointed by the Minister.
(3) The Minister shall appoint a person as Chairman of the
Board, in the following order of preference
(a) a retired judge,
(b) a retired magistrate, or
(c) an attorney-at-law with not less than ten years experi-
ence.
(4) The Minister shall in the appointment of the other members
of the Board ensure that the appointees include a licensed land
surveyor and a practising real estate agent.
(5) The officer in charge of the Physical Planning Unit shall be
a member of the Board, ex oficio.
(6)Every decision of the Board shall begiven under the signature
of the Chairman.
(7) The Minister shall designate a public officer as Secretary to
the Board and any notice or correspondence other than decisions of
the Board may be signed and issued by the Secretary.
Tenure of members 52. (1) The Chairman, members of the Board and the secretary
of Board. shall, except in the case of death, prolonged illness or misconduct,
hold appointment in the first instance for aperiod of three years and
may be re-appointed.
(2) Where thechairman is unable to execute the functions under
his appointment for a period approved by the Minister, theMinister
may for the purpose of hearing urgent appeals appoint a suitable
No. 15 of 2000. PropeQ Tax Act, 2000. 23 ANTIGUA
AND
BARBUDA
person as temporary Chairman, who shall exercise the powers of the
substantive Chairman.
(3)TheMinistermay terminatethe appointment of the Chairman
or any member of theBoard at any time if he is satisfied that it would
be in the public interest to do so, but he shall give notice to the
appointee of the intention to do so at least one month prior to the
effective date of the intended termination.
(4) The Chairman or any member of the Board may resign fiom
the Board for personal reasons but in that case shall give notice to
the Minister of the.intention to do so onemonth priortothe effective
date of intended resignation.
( 5 ) The Chairman, members of the Board and the secretary shall
be eligible forremuneration andreimbursementof personal expenses
incurred in the execution of the functionsof theBoardin an amount
to be determined by the Minister.
53. At any hearing by the Board, in the event of a division of Voting.
opinion, the decision of the majority shail prevail, and in the event
of a tie the Chairman shall exercise the right to a casting vote.
54. The Board shall have Procedural powers
of Board.
(a) power to summon to attend at the hearing of an appeal
any person who in its opinion is or may be able to give
evidence respecting the appeal;
(b) power, where any person is so summoned, to examine
him on oath or otherwise;
(c) power to require any person to produce any documents
or plans which are in his custody or under his control
and which the Board may consider necessary for the
purpose of the appeal;
(d) all the powers of a subordinate court with regard to the
enfol.cement of attendance of witnesses, hearing evi-
dence on oath and punishment for misconduct before
the court:
(e) power to admit orreject any evidence adduced, whether
or not ahs s ib l e under the provisions of any written
law for the time being in force relating to the admissi-
bility of evidence;
ANTIGUA 24 Property Ta~c Act, 2000. No. 15 of 2000.
AND
BARBUDA
(f) power to postpone or adjourn the hearing of an appeal
where the Board is satisfied that, for any reasonable
cause, either party to the appeal has been prevented
from attending on the date fixed for the hearing;
(g) power to determine the procedures to be f o l l o w e d
appeal; and
(h) power to award five percentuminterest on the tax paid,
where person is successful on appeal.
Sittings of Board 55. (1) The Board shall sit at the places and the times the
and quorum. Chairman may think fit and sittings shall be open to the public.
(2) The Chairman and two other members shall constitute a
quorum; but where for any reason the Chairman is unable to act,
three members shall constitute a quorum and the members shall
appoint from among themselves one member to act as Chairman.
(3) On determination of the appeal the Board may award
reasonable expenses as it thinks fit and it may direct to whom, by
whom and in what manner the expenses or any part of the expenses
shall be paid.
Procedure on 56. (1) Where notice of appeal to the Board is served under this
appeals Act the secretary to the Board shall withln fourteen days from the
date of receipt of the notice, notify the Chairman who shall arrange
for the hearing of the appeal within a reasonable time after receipt
of the notice.
(2) The procedure of the hearing of appeals shall be determined
by theBoard and thechairman shall withrespect to the summoning
of the parties and their witnesses and the production of documents
exercise that power conferred by section 54.
(3) On the hearing of an appeal by the Board
(a) the appellant; and
(b) the Chief Valuation Officer when he is not the appel-
lant,
shall be entitled to appear and be heard as parties to the appeal and
to examine any parties before the Board and call witnesses.
(4) After hearing the persons mentioned in subsection (3) or so
many of them as desire to be heard, the Board shall give directions
No. 15 of 2000. Property Tax Act, 2000. 25 ANTIGUA
AND
BARBUDA
with respect to the manner in which the property in question is to
be treated in the valuation list as appears to it to be necessary to give
effect to the contentions of the parties in so far as those contentions
appear to the Board to be well founded, and the Chief Valuation
Officer shall incorporate in the list or cause to be made in the list,
the alterations necessary to give effect to those directions.
57. (1) Aperson aggrieved by adecisionof the Board may appeal Appeals to Court.
to the Court on any ground of appeal which involves a question of
law by notice in writing stating the precise ground of his appeal to
be lodged with the Registrar of the High Court not later than
fourteen days after the announcement of the decision of the Board,
and the person lodging the notice of appeal shall on the same day
it is lodged servecopies of theNotice of Appeal on every person who
appeared as a party before the Board against the decision of which
the appeal is lodged.
(2) If the Court on the hearing of an appeal is satisfied that the
Board did not ex in law on the ground stated in the notice of appeal
given pursuant to subsection (1) the Court shall c o n f m the
decision of the Board but if not so satisfied the Court shall refer the
matter back to the Board.
PART X
MISCELLANEOUS
58. (1) No Deed of Conveyance, lease or assignment may be Tax Clearance
registered in theLand Registry unless the instrument is accompanied Certificate.
by a Certificate of Tax Clearance issued by the Commissioner
certifying that the property contained in the instrument is duly
included in the valuation list and that tax, if any, has been assessed
and paid up to date.
(2) The Certificate must be in accordance with Form E of the Form E Schedule.
Schedule and the fee, if any, shall be prescribed.
(3) No Certificate shall be required if in lieu of the Certificate
receipts showing that all property taxes for the current year and for
the five years prior to the current year have been paid except that
where the property has not been assessed to property tax for any
period, the receipts shall only be required in respect of the year or
years for which property tax was demanded.
ANTIGUA 26
AND
BARBUDA
Environment
charge.
Regulations.
Repeal and
savings.
Cap. 348.
Property Tax Act, 2000. No. 15 of 2000.
59. (1) Where the Government or a person, authorized by the
Government, undertakes on any parcel of land
(a) works of clearing, removal of unsightly material in-
cluding derelict buildings, shrubs, disused vehlcles or
vehicle parts;
(6) treatment for pests infestation; or
(c) other environmental infrastructural works,
the expenditure in relation to the work shall be a charge on the
parcel of land.
(2) The amount of expenditure incurred under this section shall
be certified by the authorized person who shall transmit a copy of
the certified expenditure to the Commissioner as the charge
identified in subsection (1).
(3) The charge imposed under this section shall be due and
payable with the property tax due fortheyear following the calendar
year in which the works were undertaken.
(4) The amount charged under this section shall be demanded
by and paid to theCornrnissioner and the amount shall be recoverable
in like manner as if it were property tax due and unpaid.
60. The Minister may make regulations to give effect to the
provisions of this Act.
61. (1) The Property Tax Act, is repealed.
(2)Notwithstanding subsection (1), any tax leviableand payable
under the repealed Act which is not levied, paid or recovered on the
date this Act comes into force may be levied, paid and recovered
under the repealed Act.
No. 15 of 2000. Property Tax Act, 2000. 27 ANTIGUA
AND
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SCHEDULE
PART I
[Section 131
(A) Residential Buildings Tax
Bands and Zones
(1) Bands
Less than 50,000
51,000 - 100,000
101,000 - 150,000
151,000 - 250,000
25 1,000 - 350,000
35 1,000 - 500,000
501,000 - 700,000
701,000 - 900,000
901,000 - 1.2 mil.
Over 1.2 mil.
(2) Zones
Zone 1: Surcharge 20%
Mill Reef
Hodges Bay
Long Bay
Jurnby Bay
Blue Waters
Zone 2: Surcharge 15%
Halcyon Heights
Crosbies
Paradise View
Marble Hill
Tax Per Year
$ 50
$150
$275
$500
$900
$1800
$2500
$3000.00
$4000.00
%% of 1 % of the taxable value.
ANTIGUA 28
AND
BARBUDA
Property Tax Act, 2000. No. 15 of 2000.
Zone 3: Surcharge 10%
Fitches Creek
Scotts Hill
Belle View Heights
Renfrew
Zone 4: Surcharge 5%
Orange Valley
Side Hill
Five Islands Estate
Cherry H111 (Libel-ta)
Turtle Hill (Liberta)
Zone 5: No Surcharge
All other areas not included in the other four zones.
(B) Commercial Buildings Tax
........................ (1) Hotels 115 of 1% of the taxable value.
(2) Other. ....................... .3/4 of 1% of the taxable value.
(C) Land Valuati~n
Land Size Tax per year
............................................ (1) Lands less than 1 acre $ 50.00
............................................ (2) Lands 1 acre - 5 acres $50.00 per acre
......................................... (3) Lands 6 acres - 50 acres $ 2 0 0 . per acre
(4) Lands 5 1 acres - 500 acres ..................................... $150.00 per acre
............................................. (5) Lands over 500 acres $100.00 per acre
(6) Land in the City of St John's
for the purposes of this Act will be
............................................ valued at $50.00 per sq. ft. 1% of the total taxablevalue.
No. 15 of 2000. Property Tax Act, 2000. 29 ANTIGUA
AND
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PART I1
FORM A
[Section 32 (I)]
DISTRESS WARRANT
1, by virtue of the powers vested in me by the
Property Tax Act of 2000 authorize you and your assistants to collect and recover
the several amounts respectively due for property tax in respect of the several
properties contained in the attached list and for the recovery of the amounts, I
further authorize you and your assistants to distrain on the goods and chattels
(including chattel houses) as are liable to be distrained on, and for the levying and
the sale of the distress this shall be your warrant.
Given under my hand at this day of 2000.
Commissioner of Inland Revenue
LIST ATTACHED TO THE
DISTRESS WARRANT
Issued by the Commissioner of Inland Revenue
Dated.. .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Description of Location Owner Property Penalty Amount
Property tax in and
Arrear Interest
ANTIGUA 30
AND
BARBUDA
Property Tax Act, 2000. No. 15 of 2000.
FORM B
(Section 39(2))
WARRANT FOR SALE
TO
.
1, Commissioner of Inland Revenue of Antigua
and Barbuda, do order you , to sell or cause to be sold by
public auction at on the day of 2000 the
several properties described in the attached Schedule andmarked A for the property
tax due and owing as set out opposite the description of the properties and have been
for more than five years in arrears and unpaid except where payment of the sums
due and payable and the proportionate cost of public advertisement is made to the
Commissioner of Inland Revenue before the day of the sale.
Given under my hand at
this day of 2000.
Commissioner of Inland Revenue
FORM C
[Section 41(2)]
WARRANT FOR SALE AFTER POSTPONEMENT
1, ,Commissioner of Inland Revenue of Antigua
and Barbuda do make order that you do sell by public auction at
on the day of 2000, the
No. 15 of 2000. Property Tax Act, 2000. 31 ANTIGUA
AND
BARBUDA
properties contained in the list attached to the warrant for sale dated the
day of 2000, except
(a) those of the properties which were sold at the sale held on the
day of 2000; and
(b) those that have paid before the sale the sums mentioned in the warrant as
being then due and the proportionate cost of public advertisement of the
properties under any previous warrants of sale.
Given under my hand at this day of
Commissioner of lnland Revenue
FORM D
[Section 44(2)]
FORM OF REQUEST TO THE REGISTRAR OF
THE HIGH COURT
In the matter of the Property Tax Act, No.
2000 and of the property (describe it) sold under the provisions of the Act.
To the Registrar of the High Court.
Please place to the account of aspecial fund the sumof $.. ..... . .. .. . .. .. . . . .. . . .. . .. .. . .being
the surplus proceeds of sale of the property described above which was sold on the
day of 2000, under the provisions of the Act.
Commissioner of Inland Revenue
ANTIGUA 32
AND
BARBUDA
Property Tax Act, 2000. No. 15 of 2000.
FORM E
[Section 58(2)]
Certificate of Tax Clearance
Date
Principal requesting registration
Type of document to be registered
Area of land
Situation of property
Property currently on Property Tax Register in name of
Reference No. of Property
Amount of taxes currently outstanding on property
Commissioner of
Inland Revenue
Passed the House of Representatives Passed the Senate this 13th day
this 29th day of June, 2000. of July, 2000.
Shefield Bowen,
Deputy Speaker.
M. Percival,
President.
Sylvia Walker, Sylvia Walker,
Clerk to the House of Representatives. Clerk to the Senate.
Printed at the Government Printing Office, Antigua and Barbuda,
by Donovan Southwell, Government Printer
- By Authority, 2000.
800 - 8.00 [ Price$12.05 1
