Journal of Property Tax Assessment & Administration


The purpose of this descriptive study was to evaluate the current local property tax system in Botswana. Applying both qualitative and quantitative research techniques, the study surveyed property owners in Gaborone, Botswana, as well as government officials at the central and local levels. The study revealed that local authorities face major challenges in property tax assessment as well as administration of revenue collection. The findings identified key problems with payment compliance and an insufficiency of revenue collections to sustain local government operations, among other issues. Solutions offered include better communication between local councils and property owners about the importance of paying property taxes and increased legal enforcement action against nonpayers or defaulters. Further, the current time-consuming and costly process to produce valuation rolls must be streamlined. One recommendation is the adoption of mass appraisal methods to replace individual valuations

First Page


Last Page



Property tax administration