LoGRI is collaborating with Nairobi City County (NCC) on a property tax reform project in Nairobi, Kenya. The reform program builds on LoGRI’s experience with property tax reforms across various contexts and follows the principles of the Simplified Valuation Approach.
Nairobi, like other Kenya counties, currently levies property taxes exclusively on “unimproved site value” – that is, the value of land, exclusive of built property on the land. This differs from virtually all other countries in Africa – and around the world – which tax both land and improvements. The objective of this project is to create a property valuation roll that will allow NCC to transition to an improved site value approach and begin taxing built properties starting in January 2026.
A fundamental aspect of this approach is the use of Geographic Information Systems (GIS) to establish, maintain, and manage spatial data for property mapping and land administration. The process begins with mapping buildings using remote sensing techniques and orthophotographs of the designated area. Existing spatial data held by NCC will be refined and updated to improve accuracy and completeness.
Following the mapping phase, a detailed field survey is conducted to capture visible and external features of the identified buildings. This data collection includes verifying administrative compliance with business permits and development approvals, as well as delivering rate demands where applicable, based on NCC’s current records.
To optimize time and resources, these two phases will be implemented simultaneously across different areas, with a staggered timeline between mapping and fieldwork. Instead of waiting for the complete mapping of the entire area before starting data collection, the area of interest will be divided into smaller zones, allowing field data collection to begin as soon as each mapped section is ready. This phased implementation streamlines the workflow, ensuring a more efficient and coordinated execution of the project.
The final step of the project involves valuing the properties using the GIS data combined with information collected in the field to determine taxable values. For data collection, the University of Nairobi Enterprises and Services (UNES) is partnering with NCC to manage field staff and oversee the overall implementation of the field data collection process.
Photo credit to Flickr/Ninara