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.
