Dear Claudienne

I own a house in Unions Estate, St Catherine, that was built on land formerly owned by the Government. I got a letter from the Nation Land Agency in 2015 stating that I was now the owner of the lot.

The land was in the minister of housing’s name until I got the letter from the land agency; I lived on the lot prior to 2016 when I received the letter.

I started paying property tax in 2016, only to be served with a summons that I was owing back tax. I went to the tax office and explained that the land was in the minister of housing’s name and that my name was not put on the title until October 2015, to no avail They continue to insist that I pay the tax.

How can I be paying tax that was in the Minister of Housings name and seeing that I didn’t even get a valuation number until 2015?

I would appreciate your help in this matter.

OP

Dear OP

Tell Claudienne asked the chief corporate communications officer, Tax Administration Jamaica (TAJ) to clarify the matter.

TAJ then referred the query to the director/commissioner, Land Valuation.

The director /commissioner, Land Valuation replied to TAJ as follows:

“The person in possession of a property is liable for all outstanding taxes.

I am advised that no apportionment is done in the compliance continuum (that is on the TAJ side) to recognise previous persons in possession as having a liability at the time collections are being undertaken. Accordingly, the current person in possession would be liable at this juncture for the outstanding taxes, as property taxes run with the land.

Notwithstanding, it is to be noted that the minister of housing was the previous owner and, it would therefore be the responsibility of TAJ to exempt liabilities for the years for which contingent liabilities were identified (in the instance the years 2014-15 and 2015-16), if such exemptions were applicable. See copy registered title attached.”

TAJ next referred your query to the Spanish Town tax office which said that “persons in possession of government lands are required to pay property tax even prior to ownership of said land”.

The TAJ e-mail to Tell Claudienne stated:

“Please be advised as outlined below:

Persons have an obligation to pay property tax for land owned by the government, once it can be determined that the person was in possession even before being entered on the Registrar of Title at the National Land Agency.

In the particular instance cited, the customer admitted that he was in occupation of the said land prior to 2016, but had only started paying taxes when he was sent the letter in 2016 informing him that he was the owner.

Our position on the matter is that Tax Administration Jamaica officers are empowered under the Property Tax Act, in conjunction with powers vested in other tax legislation, to carry out investigation, and where it is ascertained that the government is the owner of land but a private entity is in possession, the property tax is eligible.

Section 10 of the Property Tax Act reads:

‘…(g) all unoccupied property belonging to, and all property belonging to and in the actual occupation of the Crown, the Government of this Island,

or any parish council, or the Kingston and St Andrew Corporation;

(h) all freehold property vested in the commissioner of lands and in the actual occupation of the Crown, the Government of this Island, a parishcouncil, the Kingston and St Andrew Corporation, or the holder of a public office by virtue of his employment;”

So while the government is exempt from the tax, the property must be unoccupied or in ‘actual occupation’ by the government. Consequently, a private entity in possession would not enjoy the said privilege and therefore would be liable to pay the property taxes.

Please be guided accordingly.”

Tell Claudienne hopes you now understand why you had to pay property tax for the period prior to receiving a title for the lot.

We wish you all the best.

Dear Claudienne,

I took out a home improvement loan with First Heritage Credit Union in 2012 and during that time, the only information I got was whenever payment was made the outstanding balance was shown on the receipt.

At one point, because of late payment, whenever payments were made the outstanding balance was not shown on the receipt.

As I am now living overseas my relative has been paying the monthly payments, and on numerous occasions I have requested an updated statement without success.

I have done so by email, speaking with customer service by telephone, coupled with my relative requesting that the statement be sent to me by e-mail or post.

I am fed up with being ignored by First Heritage, which leaves me with no alternative but to request that you look into the reason as to why all my requests have been ignored. Keep up the good work.

ES

Dear ES

Tell Claudienne contacted First Heritage Credit Union and note that they have contacted you by phone and have e-mailed you a detailed statement of your account.

We wish you all the best. Have a problem with a store, utility, a company? Telephone 876- 936-9436 or write to: Tell Claudienne c/o Sunday Finance, Jamaica Observer, 40-42 1/2 Beechwood Avenue, Kingston 5; or e-mail: edwardsc@jamaicaobserver. com. Please include a contact phone number.