Owners of 432 delinquent properties in the Half-Way-Tree area are about to come under closer scrutiny as the Kingston and St Andrew Municipal Corporation (KSAMC) and Tax Administration Jamaica (TAJ) take their tax compliance campaign into the busy commercial district today in pursuit of $162 million in unpaid property taxes.

The three-day field operation forms part of the third phase of an 11-month joint revenue drive aimed at improving compliance and recovering outstanding property taxes, trade licence fees, and signs-and-billboards obligations.

The campaign follows an intelligence-gathering exercise in which the two agencies compiled information on property owners, businesses, trade licences, and other commercial obligations in the Half-Way-Tree area.

Kingston Mayor Andrew Swaby said the information gathered has revealed the extent of the problem, with some property tax arrears stretching back many years.

Deputy commissioner general for operations at Tax Administration Jamaica (TAJ) Dave Jeffrey (left) shakes hands with Kingston Mayor Andrew Swaby, following a press conference on Tuesday outlining the joint operation targeting tax delinquents in Half-Way-Tree.

“Excluding the current financial year 2026-2027, there are 432 properties in the Half-Way-Tree area with property tax arrears going back six years totalling $162 million. Of those 432 properties, 151 are associated with businesses accounting for $96 million of that total. On the trade licence side, 195 businesses are registered in this category in the selected area with estimated arrears of $48 million,” he said, during a press conference on Tuesday.

According to the mayor, the operation is intended to improve compliance while ensuring that businesses meet their statutory obligation to pay taxes and fees.

“Let me be clear about the tone and intent of this initiative: This is not an exercise in harassment. It’s an exercise in fairness and accountability. Every one of us has a statutory obligation to pay our taxes, and we intend to see that obligation met. When legitimate business owners pay their fair share, it is unfair for the others operating alongside them to benefit from the same public infrastructure, road rehabilitation, street lighting, public sanitation, drain cleaning, and municipal park maintenance, without contributing to its upkeep,” he noted.

Over the next three days, field teams will be visiting businesses and providing information and guidance to operators on how to bring their accounts up to date.

The area has been divided into three zones to facilitate the exercise.

Zone One covers Hagley Park, Eastwood Park Road, Red Hills Road, Westminster Road, Lower Sandringham Avenue, and Woodglen Drive.

Zone Two includes Hope Road North, Surbiton Road, Waterloo Avenue, West King’s House Road, Constant Spring Road, North Avenue, Central Avenue, South Avenue, Merrick Avenue, Ellesmere Road, Suthermere Road, and North Odeon Avenue.

Zone Three covers Half-Way-Tree Road, Balmoral Avenue, Maxfield Avenue, Hagley Park, Hope Road South, Winchester Road, Ruthven Road, Skibo Avenue, Bradley Avenue, Ballater Avenue, Cargill Avenue, Cecelio Avenue, Stratham Avenue and Clock Tower Plaza Road.

Rather than simply asking delinquent operators to report to municipal offices, the agencies are taking services directly into the commercial area.

A temporary customer service desk will operate at Constant Spring Arcade from 10:30 am to 2:00 pm each day during the three-day exercise. Property owners and business operators will be able to get help registering for online payments, obtain printed copies of official trade licences, settle payments, regularise signs and billboards approvals, and resolve account queries.

The approach is intended to make it easier for businesses to address outstanding obligations while giving them an opportunity to get clarification and assistance without travelling to central municipal offices.

TAJ Deputy Commissioner General for Operations Dave Jeffrey said the Half-Way-Tree operation builds on similar joint exercises the agency has carried out with municipalities in St James, Portmore and St Catherine.

He said those operations had produced significant improvements in compliance, with some areas moving from rates as low as 25 per cent to as high as 75 per cent by the end of the intervention.

Jeffrey said the agencies are aiming for an even stronger result in Half-Way-Tree.

“For this operation, we have expanded our focus beyond property tax to include trade and business licences and the signs and billboards. The operation covers an 11-month period and is slated to end in March 2027, and by that time, we’re aiming that the collection rate will go up to at least 85 per cent of the outstanding property taxes and trade and business licences arrears,” he said.

The three-day outreach is not the end of the campaign. It is part of a four-phase process that will move from planning and intelligence-gathering to direct interaction with taxpayers and, ultimately, enforcement.

According to Jeffrey, the agencies are deliberately trying to change the way businesses approach tax payments by encouraging them to use online services.

“For the interactive session, we are encouraging business operators to make their payments online. As a result, we will not be having a mobile bus for the interactive session. These are business and commercial entities, and we really want them to utilise the online payment and hence why we won’t be having the mobile unit… We want to change that culture and that habit of tax payment and we’ll be doing everything to facilitate that process,” he said.

During the interactive phase, TAJ will serve notices, provide support to taxpayers, facilitate online queries, and engage directly with businesses to help them address outstanding obligations. Compliant taxpayers will also be recognised with congratulatory certificates as part of the initiative.