Property tax coverage is low as large proportions of the property tax base are not valued and less revenue is collected from rateable properties captured in the property tax database.
The study further observes inadequacies of non-supportive relationship among
the key actors in property taxation.
Property taxpayers express resistance to paying their
tax bills on account of receiving little benefit or none in return for the taxes they pay.
The observed deficiencies with the property taxation practice call for the urgent attention of the relevant municipal authorities if the property tax is to achieve the full potential.