Presentation by Robert R. Mugangaizi at the 7th annual ICTD meeting in Kigali on February 6th 2019.

1. Property Taxation reforms
in Kampala, Uganda
A presentation by
Robert R.
Mugangaizi
Manager Audit &
Inspection

2. The reforms arose from a number
of challenges which compromised
maximization of yield from rates
and these included;
 Delays in valuation of properties
 Tax payer apathy arising from
limited sensitization and billing
inefficiencies
Basis for the reforms

3.  Weak accountability systems
 Expectation gaps aggravated by
limited linkage between service
delivery and tax collection
 Inadequacies in the Legal
regime
Basis for the reforms cont’d

4.  Implementation of a Computer
aided rates computation and
administration system linked to
corporate GIS. The system is
able to:
 Facilitate timely data collection using online field
data forms
 Use aerial imagery captured by drones to update
the urban cadaster
 Integrate rates administration with Physical
planning processes (Development control)
 Implement a City Address model targeting street
naming and house numbering
Reforms

5.  In collaboration with IGC and
APTI, we are piloting mass
valuation techniques. These
techniques include;
 Modified points based
methodology using external
observable characteristics
and
 Comprehensive regression
which takes into account
internal characteristics
Reforms cont’d

6.  Relationship management for
segmented taxpayers using the
80/20 rule
 Stakeholder driven taxpayer
education programs and
dedicated sms platform for
communication with taxpayers
 Commenced implementation of
a six month interest amnesty
improve compliance
 Establishment of a debt
collection function
Reforms cont’d

7. Than
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You