The devastating civil unrest experienced in July 2021 in especially KwaZulu-Natal, South Africa, not only affected more than 40,000 businesses, but also had a direct impact on the collection and administration of the recurrent property tax (called “property rates”). This paper considers policy recommendations for supplementary valuations and rates relief for affected property owners and debates the implementation options available to municipalities.
Property tax administration - South Africa; Property tax policy - South Africa
Channing, J., & Franzsen, R. (2023). The impact of the 2021 civil unrest on the recurrent property tax in South Africa’s KwaZulu-Natal Province. Journal of Property Tax Assessment & Administration, 20(1). Retrieved from https://researchexchange.iaao.org/jptaa/vol20/iss1/1