Distributing tax bills is an administrative function that is foundational to effective property taxation. However, bill distribution is often overlooked in reform programs in lower-income countries that tend to focus on issues of property identification, valuation, facilitating payments, and compliance. This guidance note reviews the challenges to effective property tax bill distribution in lower-income countries, before describing a tried and tested approach that relies on GPS coordinates to identify properties and sequence bill printing and delivery. The guidance note discusses the trade-offs of several policy decisions related to bill distribution, including outsourcing printing and delivery and using mobile applications to track and verify delivery. The guidance note concludes with a discussion of some potential alternative strategies for effective bill distribution.
Authors
![](https://logri.org/wp-content/uploads/2023/10/DSC_2674-150x100.jpg)
Technical Consultant
![](https://logri.org/wp-content/uploads/2023/10/Graeme-Stewart-Wilson-150x150.jpg)
Doctoral Fellow
![](https://logri.org/wp-content/uploads/2023/10/Wilson-Prichard-150x100.jpg)
Chair