Question 1: What is the Valuation Roll?
Answer: The Valuation of Land Act Chapter 58:03 as amended, states that the Commissioner of Valuations, and by extension the Valuation Division, is tasked with the preparation of a Valuation Roll. The Valuation Roll is a database which contains, as far as possible, the particulars set out in Section 16 (1) of the Valuation of Land Act in respect of every parcel of land within Trinidad and Tobago. Some examples of the particulars are the name and postal address of the owner, the situation description and measurement or area of the land and the address of the land.
Question 2: What is a Return?
Answer: A Return is the form used to provide property data required by the Commissioner of Valuations to prepare the Valuation Roll.
Question 3: Is it mandatory for property owners/occupiers to complete a Return and submit the Return to Valuation Division?
Answer: Yes. In accordance with the Public Notice issued pursuant to Section 29 of the Valuation of Land Act, Chap. 58:03, every person in possession of residential land, commercial land, agricultural land or any combination of the above (mixed use) in the Republic of Trinidad and Tobago was required to furnish to the Commissioner of Valuations with a Return containing the particulars required by the Commissioner of Valuations.
Question 4: Is the Valuation Roll, Property Tax?
Answer: No, the Valuation Roll is not Property Tax. The Valuation Roll is a record of data on all parcels of land in the Republic of Trinidad and Tobago inclusive of their value. The Valuation Division does not process or collect Property Tax.
Question 5: Is the Valuation Division responsible for Property Tax?
Answer: The Valuation Division is only responsible for valuing property, the division responsible for Inland Revenue is responsible for property tax.
Question 6: Is the conduct of site visits/site inspection a legal activity?
Answer: The conduct of a site visit and/or a site inspection is a legal activity
Question 7: What is a Property Identification Number?
Answer: A Property Identification Number or PIN is issued for every property on the Valuation Roll. When the valuations take effect every valuation in respect of any district appearing on the assessment roll prepared under the Lands & Building Taxes shall cease to have effect.
Question 8: Can one property be issued more than one (1) Property Identification Number (PIN)?
Answer: No. Each property shall have only one Property Identification Number
Question 9: Why should I provide a copy of my Deed or Certificate of Title/Memorandum of Transfer?
Answer: The Deed or Certificate of Title/Memorandum of Transfer will identify ownership of land/property. If no title document is provided with the Return, the Valuation Division can only identify the submitter of the Return as an Occupier and not an Owner for the purposes of the Valuation Roll.
Question 10: Can a WASA Bill be used to show ownership?
Answer: No. Only a Deed or Certificate of Title/Memorandum of Transfer can identify ownership of land/property, and likewise, a lease agreement will identify lessor and lessee.
Question 11: Is it an offence to refuse to furnish a Return or other information to the Commissioner of Valuations when required to do so?
Answer: Yes. It is an offence under the Valuation of Land Act to refuse to submit a Return or other information to the Commissioner of Valuations when required to do so.
Question 12: Can “Change of Ownership” be processed at this time?
Answer: Currently the Valuation Roll is being prepared and any change of ownership facilitated during the preparation of the Valuation Roll shall be included in the Valuation Roll when a Return showing new ownership is completed and submitted with the required documents.
Question 1: What Legislation governs the Valuation of Land?
Answer: The Valuation of Land Act Chap 58:03 governs the Valuation of Land Act. This Act has been amended by the following:
- Act No. 17 of 2009;
- Act No. 5 of 2018;
- Act No. 21 of 2022;
- Legal Notice No. 69 of 2023
- Act No. 5 of 2023
- Legal Notice No. 212 of 2023;
Question 2: I have a certificate of comfort, would I be considered an owner of the property?
Answer: The Valuation of Land Act defines “owner” as including the owner or occupier of any land, or the receiver, attorney, agent, manager, guardian or committee of any such owner or occupier and any other person in charge or having the control or possession of any land in the right of the owner, or having the possession in his or her own right or as guardian of any person of any such land; therefore. For the purposes of the Valuation of Land Act, you will be considered an owner of the property.
Question 3: If I received more than one notice for the same property what do I do?
Answer: If you have received more than one Valuation Notice please contact your nearest valuation division office and be ready to provide your PIN number and relevant information
Question 4: I submitted a return but didn’t receive a Notice of Valuation. What am I to do in this instance?
Answer: You can contact the nearest Valuation Office with your PIN number to make an inquiry.
Question 5: If I wish to submit an objection to my Notice of Valuation, where can I do so?
Answer: Objections may be submitted online at valuationdivision.gov.tt or at any one of the following offices at the following locations:
|Geographical Region||Office Address||Telephone Number|
#19, #29, #29A Estate Trace, 6th Avenue Extension, Barataria
|6121715 Ext 8000|
|Tunapuna||25-27 Eastern Main Road, Arouca||612-1715 Ext 8000|
|Arima||25-27 Eastern Main Road, Arouca||612-1715 Ext 8277|
|Sangre Grande||25-27 Eastern Main Road, Arouca||612-1715 Ext 8282|
|Chaguanas||#206 Caroni Savannah Road, Charlieville||612-1715 Ext 8484|
|Princes Town||100 High Street, Princes Town||612-1715 Ext 8591|
|San Fernando||29-31 Point-a-Pierre Road, Palms Club, San Fernando||612-1715 8500|
|Point Fortin||Pt. Fortin: Cor. Canaan Road and Sergeant, Mahaica||612-1715 Ext 8784|
|Siparia||Siparia Administrative Complex, High Street, Siparia||612-1715 Ext 8000|
|Tobago||Ahmed Ghany Building 39 Wilson Road, Scarborough, Tobago||612-1715 Ext 9100|
Question 6:What is the timeframe within which I can file an objection?
Answer: According to Section 19 of the Valuation of Land Act, an objections may be file within thirty (30) fays of after the Notice of Valuation was served.
Question 7: Can I file an objection after the time limit for doing so has elapsed?
Answer: An objection may not be filed after the time limit of thirty (30) days from the date the Notice of Valuation was served.
Question 8: Can someone object on my behalf?
Answer: Only an owner as defined in the act can object.
According to the Valuation Act: ‘“owner” includes the owner or occupier of any land, or the receiver, attorney, agent, manager, guardian or committee of any such owner or occupier and any other person in charge or having the control or possession of any land in the right of the owner, or having the possession in his or her own right or as guardian of any person of any such land.”
Question 9: What are the grounds under which an objection can be made?
Answer: An objection may be made under the following grounds:
(a) that the values assessed are too high or too low;
(b) that lands which should be included in one valuation have been valued separately;
(c) that lands which should be valued separately have been included in one valuation;
(d) that the person named in the notice is not the owner of the land;
(e) that the annual rental value of any land appearing in the Valuation Roll is incorrect or unfair having regard to other annual rental values therein;
(f) that land should not have been included in the Valuation Roll;
(g) that land omitted from the Valuation Roll should be included therein;
(h) that land included in a series or complex of land units as a single land on the Valuation Roll should be listed separately on the Valuation Roll or omitted therefrom;
(i) that land listed separately in, or omitted from the Valuation Roll should be combined with one or more of a series or complex of land units and listed as one single unit of land; and
(j) that the Valuation Roll is incorrect in some other material particular
Question 10: Does objecting to a Valuation Notice exclude me from paying Property Tax?
Answer: No. According to Section 23 of the Valuation of Land Act as amended, the fact that an objection has been made or an appeal is pending does not interfere with or affect the recovery of tax under any written law. You are therefore still required to follow the instructions in the notice of assessment that you should receive from the Board of Inland Revenue (BIR).
Question 11: Is my ARV the amount of property tax I have to pay?
Answer: No it is not. You should receive a notice of assessment from BIR which will state the amount of annual taxable value payable for your property. According to Schedule I of the Property Tax Act Chap. 76:04, the tax payable is a percentage of the annual taxable value as follows:
|Type of Property||Rate of Tax payable (% of ATV)|
Plant and machinery housed in a building
Plant and machinery not housed in a building
Answer: According to the Valuation of Land Act, you are required to submit your objection to the Commissioner of Valuations within 30 days of having received the Notice of Valuation. The office of COV is to respond to the notice of objection within 12 months. If there is disagreement with the response there is recourse through the Appeal Tribunal and then to the High Court, but the latter only on points of law.