The Conference Watch the recaps
About LoGRI Local knowledge to facilitate on-the-ground research and reform
Cities in the Global South need significant revenue to build infrastructure and provide local services. However, efforts to collect taxes, particularly on property, are often ineffective and inequitable. LoGRI supports governments to raise local revenue more fairly and in ways that promote trust, transparency and accountability.
We do this by:
- Partnering with governments to provide hands-on support and advice
- Conducting collaborative, applied research to inform reform projects
- Developing operational tools, including technology solutions
- Delivering skills training to develop local capacity
We also seek to share insights and shape policy by engaging with regional and international stakeholders on local public finance issues.LoGRI is based at the Munk School of Global Affairs &Public Policy and is an initiative of the International Centre for Tax and Development (ICTD).
Partners
We are proud to partner with the Intergovernmental Budget and Economic Council (IBEC) and the Kenya School of Revenue Administration (KESRA) to deliver LoGRI’s inaugural conference.
Agenda Three days of dialogue, a lifetime of collaboration
Many lower-income countries struggle to collect revenue from property taxes, with collection estimated at just ten percent of levels in wealthier nations.
Administrative limitations have led to regressive, inequitable systems that fail to link revenues to service delivery, resulting in low compliance rates. However, recent reform experiences have shown the potential of tailored strategies to strengthen property tax systems and promote progressive, equitable taxation. LoGRI’s inaugural conference will convene policymakers, researchers, and administrators to discuss lessons from these experiences about strengthening property taxation and local revenue systems.
Day One: June 13
Nairobi Serena Hotel
- 08:30 – 9:45
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Registration & Coffee and Snacks
- 9:45 – 10:00
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Official Opening & Introduction to LoGRI
Dr. Titilola Akindeinde, Executive Director, LoGRI & Dr. Colette Nyirakamana, Research Lead, LoGRI
- 10:00 – 10:15
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Welcome Remarks
Rispah Simiyu, Ag. Commissioner General, Kenya Revenue Authority
- 10:15 – 10:30
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Welcome Remarks
H.E. Johnson A. Sakaja, Governor of Nairobi City County
- 10:30 – 10:40
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Opening Address
H.E. Rigathi Gachagua, Deputy President of Kenya
- 10:40 – 12:10
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Description
Property taxes can significantly contribute to local development and help governments fund essential services. This is especially vital in cities facing population growth and the impacts of Covid-19. Property taxes contribute up to 50 percent of local revenues in high-income countries. However, in lower-income countries, they represent only up to 20 percent of income or one percent of GDP. Despite their potential, property taxes are often under-utilized. This plenary will discuss the importance of property taxation, the challenges preventing governments from realizing its full potential, and the benefits of implementing reform approaches tailored to local contexts.
Moderator
Panelists
- 12:10 – 13:30
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Lunch
- 13:30 – 15:00
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Description
Property tax systems in many lower-income countries have not performed well, but several countries are taking action to reverse this trend. Reforms can come in many forms, from big changes to the whole system to small improvements to specific aspects like property identification, valuation, or reliance on information technology systems and effective payment systems. This panel will discuss what makes these reforms successful, what challenges reformers face, and what we can learn from their successes and failures. Discussants will also explore how various reform innovations can be adapted to different situations.
Moderator
Panelists
- 15:00 – 15:30
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Tea Break
- 15:30 – 17:00Parallel Sessions
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Description
The registration of properties for property taxation historically happens in two stages: first, the property and owner are officially registered in a national cadastre, and then the properties are registered for property tax purposes. However, this two-stage process often leads to incomplete coverage of properties for taxation. Many properties end up unregistered, and often land and tax authorities do not share data, which can result in information gaps and inconsistencies. Consequently, these shortcomings can create problems of tax fairness and justice while undermining citizens’ trust in their local or tax authority. This session will discuss these challenges and explore reform strategies to improve property identification.
Moderator
Panelists
Description
Property valuation is a critical step in determining the value of properties for tax purposes and the distribution of the tax burden to ensure fairness and progressivity. However, it is not easy to do this in practice. The methods used to assess property value are often complex, expensive, and subjective, thus making it hard to value properties accurately, especially in lower-income countries. As a result, valuation rolls are often outdated and incomplete and often lead to lower property tax revenue for governments and unfairness taxation for taxpayers. In this session, speakers will discuss the reasons behind ineffective property valuation and approaches to improve outcomes.
Moderator
Panellists
- From 18:30
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Dinner
Day Two: June 14
Nairobi Serena Hotel
- 08:30 – 09:30
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Registration
- 09:30 – 09:35
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Agenda Overview
- 09:35 – 11:05
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Description
Information Technology (IT) systems can help improve property taxation in lower-income countries. New technologies can simplify property identification, automate aspects of property valuation, facilitate payments, and strengthen data management. However, IT systems often fall short of their potential or fail altogether. This plenary will discuss the dynamics of implementing IT systems for property tax reform and share experiences and strategies to optimize the use of these systems.
Moderator
Panellists
- 11:05 – 11:40
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Tea/Coffee Break
- 11:40 – 13:10Parallel sessions
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Description
When tax compliance is low, local governments need a clear, rules-based, and effective way to pursue enforcement action against noncompliant taxpayers. Without this, efforts to improve tax collection are unlikely to succeed. Governments often rely on enforcement to get more revenue and reduce payment arrears. However, enforcement efforts can be ineffective due to limited resources, political interference, and selective targeting. In turn, this can undermine the legitimacy of local authorities and make citizens lose trust in government. This session will focus on the challenges of enforcing property taxes and approaches to encourage voluntary compliance.
Moderator
Panellists
Description
Property tax administration is often divided between central and local authorities, unlike other local revenue sources. Central governments usually oversee land titling, cadastral plans, and property valuation, while local governments handle rate setting, billing, payment, and enforcement. However, the split of responsibilities can be unclear due to incoherent rules and regulations. Moreover, effective property taxation requires strong collaboration between the two levels of government, but this is often lacking in practice, hindering reform efforts. This session will discuss the importance of and challenges to effective intergovernmental collaboration and explore critical areas of collaboration to improve outcomes.
Moderator
Panellists
- 13:10 – 14:30
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Lunch
- 14:30 – 16:00
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Description
To strengthen property tax systems, it is important to not only build technical and technological capacity but also public and political support. Reforms need public support to restore citizens’ trust in public financial management and increase tax compliance. Similarly, success depends on the willingness and commitment of key political actors to support reform and overcome any political resistance. Although these aspects are crucial in designing reform models and strategies, they are often not well-researched or discussed in policy circles. This session will focus on strategies to build public and political support, drawing on research and reform experiences.
Moderator
Panellists
- 16:00 – 16:15
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Summary of Key Messages
Dr. Wilson Prichard, ICTD Executive Director, LoGRI Chair, Associate Professor at the University of Toronto, Canada
- 16:15 – 16:30
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Concluding Remarks
Dr. Titilola Akindeinde, Executive Director, LoGRI
- From 18:30
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Dinner
Day Three:
June 15
Optional Technical Workshops:
Sarova Panafric Hotel
- 9:00 – 10:45
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Description
Comprehensive and up-to-date maps of taxable properties and clear addressing systems are crucial for effective property taxation. Outdated or incomplete maps lead to unaccounted properties, hindering revenue collection and fairness. Unclear addressing systems create difficulties in updating property information, delivering bills, and ensuring compliance. The LoGRI program explores simplified property identification models, including satellite mapping, simplified registration, addressing system simplification, and technology utilization. This session will address challenges, present implementation examples, and discuss the benefits, drawbacks, and alternatives of this approach.
Workshop Leaders
- 10:45 – 11:00
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Tea/Coffee Break
- 11:00 – 12:45
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Description
Ensuring accurate property valuation is crucial for equitable property tax systems and revenue stability. However, outdated valuations often fail to reflect actual property values. To address this, the LoGRI program has explored simplified approaches, such as the “points-based approach.” This approach estimates property size, collects observable property characteristics as proxies for value, involves expert valuers for market/rental value estimates, and builds a simple model for determining taxable value. It offers greater equity and transparency compared to area-based systems and expensive expert-driven models. This session will discuss valuation challenges, present implementation examples, and invite discussion on the advantages, drawbacks, and alternatives of this approach.
Workshop Leaders
- 12:45 – 14:00
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Lunch
- 14:00 – 15:45
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Description
Digitalization has the potential to revolutionize property tax administration, but often falls short due to various reasons like poor system design, high costs, lack of technical support, data sharing challenges, political opposition, and administrative resistance. This session will address system design challenges, including participant experiences, principles and technical requirements, and a demonstration of the IT system in Freetown, Sierra Leone. The discussion will provide an opportunity to revisit key messages, address challenges, and explore potential strategies.
Workshop Leaders
The People of LoGRI
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