A GIS based property tax spatial database and web application for Makindye division, Kampala city

Abstract

Kampala is currently pressured by high urbanization rates that threaten their ability to address the basic infrastructure and social needs of citizens. Globally, property taxes are utilized as a tool to generate revenue that supports infrastructure provision, but its use has not been effective in Africa. This study examines the current trends in property tax administration in Makindye Division. It presents an analysis of the lessons that can be learnt and improvements to be made. Using Makindye Division as a case study, the study finds that although they have carried out recent property tax reforms which have led to remarkable outcomes in terms of coverage and revenues, opportunities to take advantage of the growing real estate development markets arising from rapid urbanization have been missed. Lack of intra-departmental co-operation is also a threat to sustaining performance in some cases. However, the use of GIS technologies in identifying the tax base, data collection, represents key opportunities to increase effectiveness. A simple spatial database to start with was developed with a web application. Recommendations include strengthening intra-departmental co-operation, using technology to capture new real estate development and supporting local government capacities as strategies to improve property tax policy and administration.