How does the Government enforce property tax payment?
Dear Editor,
As we enter another property tax season, I took a few minutes to explore publicly available records to better understand compliance levels. What I found raises serious concerns about enforcement, fairness, and the significant loss of public revenue.
Using the eLandjamaica portal, I focused on a small sample within a single town and parish. I selected 25 parcels of land, each at least 25 acres, with sizes ranging up to 320 acres. The average parcel size in my sample was approximately 108 acres.
Of these 25 properties, only five were fully up to date on their property taxes; eleven had not paid any property taxes for at least seven years; six had paid only a portion of what was owed over that same period; and three had missed several years of payments.
Excluding the compliant properties, the remaining 20 parcels — covering approximately 2,180 acres — collectively owe an estimated $13.5 million in unpaid property taxes. That averages about $6,174 per acre.
This was uncovered by one individual in less than 20 minutes.
It raises a larger and more troubling question: How much property tax revenue is going uncollected across the entire island? Jamaica spans approximately 2.7 million acres. Even with conservative assumptions, such as assuming only half being taxable and a similar rate of non-compliance, the potential scale of uncollected revenue could reach into the billions of dollars.
Property taxes are not optional contributions, they are a critical funding source for public utilities, sanitation, infrastructure, road maintenance, and emergency services. While citizens are often quick to criticise the state of roads or garbage collection (rightfully so), we must also acknowledge that widespread non-payment directly undermines the Government’s ability to deliver these essential services.
However, this also raises serious concerns about enforcement and accountability. What concrete actions does the Government take against property owners who have failed to pay taxes for multiple years, and why do some large properties remain delinquent for so long without consequence? What is the total estimated value of unpaid property taxes across Jamaica, and how much of this is realistically recoverable? What immediate steps will be taken to strengthen enforcement and significantly reduce long-standing property tax arrears?
If a brief review of public records can reveal millions in unpaid taxes in a single area, then the issue is not just non-compliance, it is also enforcement. Addressing this gap could unlock critical funding for national development without introducing new taxes, placing additional burdens on compliant citizens, or increasing public debt.
The question is no longer whether the problem exists, but whether there is sufficient will to fix it. I raise this issue not only to highlight the problem, but also to suggest practical steps forward such as:
• actively pursue long-term delinquent properties through liens and tax sales, with clear and enforced timelines for repayment
• prioritising enforcement on large parcels and major arrears to recover the greatest sums efficiently
• publishing annual data on total arrears and collection rates, including parish-level compliance breakdowns
• offering limited-time amnesty or reduced penalties alongside structured payment plans for those willing to settle outstanding balances
• modernising collection efforts through automated reminders and systems that flag multi-year delinquencies for immediate follow-up
Improving property tax collection is one of the most direct and achievable ways to strengthen public finances and improve national infrastructure without placing additional burdens on those who already comply.
The opportunity is clear. What remains to be seen is whether it will be acted upon.
Jamie Pearson
Concerned citizen
jtpearso@gmail.com