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REGULATION AND PROTECTION OF CHILDREN’S DATA ON SOCIAL MEDIAPLATFORMS.

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BACKGROUND:
TikTok Information Technologies UK Limited and TikTok Inc (TikTok) were fined £12,700,000 by
the Information Commissioner’s Office (ICO) for a number of data protection legislation
violations, including failing to use children’s personal data legitimately.

Despite its own policies prohibiting children under 13 from opening an account, the ICO
estimates that TikTok allowed up to 1.4 million UK children under 13 to use the site in 2020.

According to UK data protection law, organizations that provide information society services to
children under 13 must acquire parental or guardian agreements before using personal data
about them.

  • The UK General Data Protection Regulation (UK GDPR) was broken by TikTok between May2018 and July 2020 in the following ways, according to the ICO:
  • Offering its services to children under the age of 13 in the UK and processing their personal information without their parents’ or guardians’ permission;
  • Failing to adequately notify platform users about how their data is collected, utilized, and shared in a clear and understandable manner. Without that knowledge, platform users—especially young users were unlikely to be able to decide for themselves whether and how to interact with it;
  • Failing to make sure that the personal data of its UK users were handled fairly, lawfully, and in an open manner.

There has been a lot of controversy and heated debates on the use of this platform by minors.The majority of people believe this site is highly inappropriate for minors to use and believe. serious measures should be set in place to protect minors. This begs the question, does Kenya have laws or regulations to safeguard minors’ interests in online platforms such as Tik Tok?

KENYAN LEGAL FRAMEWORK

The Data Protection Act of 2019 defines sensitive personal data as revealing the names of a
person’s children. It further states that one cannot process the personal data of a child without
parental consent or unless it advances the best interests of a child. 2 Additionally, the Act states
that a data processor or controller should set in place mechanisms for age verification and
consent to process a child’s personal data namely;

  • Available technology;
  • Volume of personal data processed;
  • Proportion of such personal data likely to be that of a child;
  • Possibility of harm to a child arising out of the processing of personal data; and
  • Such other factors as may be specified by the Data Commissioner.

The are various harmful activities that can arise from the use of TikTok by minors which include;

  • Grooming – defined in the Children’s Act 2022 as the establishment of a relationship through electronic means to manipulate a child and facilitate sexual contact.
  • Online abuse, harassment, or exploitation in which minors may be subjected to cyberbullying and stalking from adults.
  • Child pornography – this is where a minor’s photos or images may be used and distributed for sexual purposes and is an offence as per the Computer, Cybercrimes and Misuse Act 2018.


These are some of the dangers that our children may be subjected to if online platforms such as
Tik Tok fail to set up and enforce regulatory mechanisms to protect them. However, it is evident
as per the issue in the United Kingdom, that these platforms are profit-based and will do
anything to gain more followers to boost its popularity and sales.

This is the main reason why the Office of the Data Protection Commissioner as established
under Section 5 of the Data Protection Act has the following powers;

  • Promote self-regulation among data controllers and data processors;
  • Conduct an assessment, on its own initiative of a public or private body, or at the request of a private or public body for the purpose of ascertaining whether the information is processed according to the provisions of this Act or any other relevant law;
  • Receive and investigate any complaint by any person on infringements of the rights under this Act;
  • Conduct inspections of public and private entities with a view to evaluating the processing of personal data.


The Data Protection Commissioner is thus mandated by law to ensure that TikTok and other
online platforms create mechanisms to protect the data of children using their platforms and
regulate the content that they view.

CONCLUSION

Kenya has the necessary legal framework to protect data of the minors. It is up to the Kenyan
public to raise issues or file a complaint against these online platforms if there are no
mechanisms to safeguard our children. Finally, the Data Protection Commissioner is legally
obliged to compel these platforms to protect children and raise punitive measures against
platforms that fail to do so.

REFERENCE

Data Protection Act 2019
Children’s Act 2022
Computer and Cybercrimes and Misuse Act 2018.

For More Information Please Contact
benson.ngugi@attorneysafrica.com
Gladys.kihara@attorneysafrica.com

Navigating the Real Estate Sector Under the Kenya Green Finance Taxonomy Framework

Bank And Financial, Property & Real Estate , , , , ,

In March of 2024, the Central Bank of Kenya in collaboration with the European Investment Bank launched the first edition of the Kenya Green Finance Taxonomy (KGFT), which provides a framework for classifying environmentally sustainable economic activities in various sectors. In Kenya’s Real Estate Sector, the KGFT introduces stringent criteria for climate change mitigation and adaptation, as well as compliance with environmental and social safeguards. This article explores the implications of the KGFT guidelines on real estate developers, investors, and financiers, focusing on two key practice areas: regulatory compliance and sustainable financing.

 

1. Regulatory Compliance: Meeting the KGFT’s Technical Screening Criteria

The KGFT establishes a classification system for sustainable economic activities, thus providing a framework for the evaluation and recognition of “green” projects. For real estate activities to qualify under the taxonomy, they must “Make a Significant Contribution” (MSC) and “Do No Significant Harm” (DNSH).

Appendix 7 of the KGFT framework outlines the specific requirements for building acquisition and ownership, which address both climate change mitigation and adaptation goals.

A. Climate Change Mitigation Criteria

To establish a positive contribution to climate change, real estate projects must meet the following criteria:

  • Obtain an Energy Performance Certificate (EPC) Class A, for buildings constructed before December 31, 2020. Class A is the highest attainable energy efficiency rating.
  • Implement energy performance monitoring to ensure efficient operation, for large non-residential buildings (over 1,000 m² or air-conditioning and ventilation systems exceeding 290 kW).
  • Avoid the acquisition of properties to be used for fossil fuel extraction, storage, or transportation. This is strictly excluded from green classification.
  • Use certified green standards. Alternative certifications may be accepted if verified by an accredited third party, such as the International Finance Corporation Excellence in Design for Greater Efficiencies (IFC EDGE) and the Leadership in Energy and Environmental Design (LEED) certifications.

B. Climate Change Adaptation Criteria

Projects must further demonstrate resilience to the adverse effects of climate change by:

  • Ensuring structural resilience. Buildings and infrastructure should be designed or retrofitted to withstand extreme weather events (such as flooding, earthquakes or heatwaves).
  • Utilising water efficiency tactics through the integration of water saving fixtures and systems to enhance responsible water consumption.
    Strictly prohibiting the use of hazardous materials to promote material safety (for example, asbestos, toxic contaminants).
  • Ensuring sustainable and environmentally appropriate site selection for developments as they must not be located on protected natural areas (e.g., UNESCO World Heritage Sites, IUCN Category I-II zones), high-biodiversity land, Strict Nature Reserves, Wilderness Areas and National Parks.

C. Do No Significant Harm (DNSH) Assessment

To maintain compliance with the DNSH principle, developers and investors must ensure they do not adversely impact other environmental objectives. Legal compliance must be demonstrated in the following ways:

  • Sustainable water use which entails strict compliance with Kenya’s Water Act (2012) and Environmental Management and Coordination (Water Quality) Regulations.
  • Biodiversity and Ecosystem protection must be demonstrated as all developments are subject to strict adherence to Environmental Impact Assessment (EIA) requirements under Kenyan law.
  • Pollution prevention tactics must be incorporated to ensure the use of low-emission materials and sustainable construction practices whilst minimalizing environmental harm.

Legal Implications can arise from failure to comply with KGFT criteria and may lead to regulatory sanctions and disqualification from green financing opportunities. It is therefore imperative that developers undertake comprehensive legal due diligence in relation to site selection, energy performance, building materials and certification pathways.

 

2. Sustainable Financing Opportunities for Real Estate

Beyond regulatory compliance, the KGFT opens doors for green financing, enabling developers and investors to access lower-cost capital, tax incentives, and international funding. Alignment with the taxonomy enhances eligibility for various incentives and financial opportunities such as:

A. Green Bonds and Sustainability – Linked Loans

Projects meeting KGFT criteria can issue green bonds or secure sustainability-linked loans. These instruments offer access to dedicated capital pools for sustainable infrastructure and development. The heightened disclosure obligations placed on financial institutions for green financing also enhances transparent reporting of financial figures, such as turnover, capital expenses and operating expenses.

B. Incentives for Retrofitting Existing Buildings

Owners and developers of existing properties may qualify for green financing by implementing energy efficient upgrades such as:

  • Solar photovoltaic systems
  • Enhanced insulation and ventilation systems
  • High efficiency lighting and HVAC systems

Third-party certifications such as Building Research Establishment Environmental Assessment Method (BREEAM) and Green Star can further strengthen the project’s credibility and financing eligibility.

C. Risk Mitigation for Investors

Real estate projects that are designed to incorporate climate resilient measures are better positioned to withstand future environmental and regulatory risks, enhancing their attractiveness to ESG-focused investors. Additionally, conformance with international standards, such as the EU Taxonomy for Sustainable Activities, facilitates cross-border investment opportunities and access to international green finance markets.

 

3. Implications for Real Estate Stakeholders under the KGFT

The implementation of the KGFT marks a pivotal evolution in the governance of real estate development, offering a structured framework to align Kenya’s urban growth with international sustainability goals. By adhering to the taxonomy’s technical criteria, developers, investors, contractors and other industry stakeholders can access new financing opportunities, enhance regulatory compliance, and contribute meaningfully to Kenya’s transition to a low-carbon economy.

Developers and investors should prioritise energy-efficient design principles and integrate climate-resilient construction standards at the conceptual stage. This entails undertaking Environmental Impact Assessments (EIA) and Do No Significant Harm (DNSH) evaluations early in the project lifecycle to ensure regulatory alignment and financing eligibility.

Financial institutions are encouraged to embed KGFT-aligned screening criteria into loan underwriting practices and bond issuance protocols. They should establish internal mechanisms for verification and due diligence, ensuring that financed activities meet the taxonomy’s green eligibility requirements.

Given the complexity of regulatory and financial requirements, we strongly advise real estate firms to engage both legal and financial advisors at the project design and structuring stage to ensure compliance with the KGFT and maximise the benefits of green financing instruments. Legal Practitioners play a critical role in advising clients on regulatory compliance, green building certifications, negotiation of sustainability-linked financial arrangements and applicable environmental standards.

 

Conclusion

The effects of uncontrolled development in Nairobi and across the broader Kenyan landscape have become increasingly evident—manifesting in environmental degradation, urban inefficiencies, and infrastructure stress. The KGFT emerges as a strategic tool to address these challenges by promoting environmentally sound development while attracting sustainable investment.

Ultimately, the taxonomy is more than a regulatory instrument; it is a blueprint for responsible urban growth with the future in mind. Its successful adoption positions Kenya to not only to meet its domestic climate commitments but also align with the global effort to stabilise climate change and foster resilient, future-proof cities.

 

For further assistance or information, please contact Benson Ngugi, Hellen Waithira or Jessica Obimbo.

Supreme Court Reaffirms Limits of Indefeasibility in Land Titles

Land, Property & Real Estate , ,

The Supreme Court reaffirmed the Limits of Indefeasibility in Land Titles and recognized legitimate expectation in Lease Renewals

In a landmark judgment delivered on 11th April 2025, the Supreme Court of Kenya (Ibrahim, Wanjala, Njoki, Lenaola & Ouko, SCJJ) in Petition No. E033 of 2023 – Harcharan Singh Sehmi & Another v. Tarabana Company Ltd & Others clarified the extent to which the doctrine of bona fide purchaser for value without notice applies in matters concerning irregular allotment of public land. The apex court equally pronounced itself on the principle of legitimate expectation with respect to lease renewals.

The Court overturned the decision of the Court of Appeal (Makhandia, Nyamweya, and Lesiit, JJA) which had held that the 1st respondent, was a bona fide purchaser for value. The Supreme Court reaffirmed that irregularly acquired titles cannot enjoy constitutional protection and that lessees of public land have enforceable legitimate expectations in renewal processes, provided the lessees apply for the renewal of lease and due diligence was exercised.

Bona Fide Purchaser and Indefeasibility of Title

Quoting its earlier precedent in Dina Management Ltd v. County Government of Mombasa & Others, the Court restated that where a title originates from an illegal or unprocedural allocation—particularly of public land—there is no legal estate to convey, and the doctrine cannot shield the purchaser, even if they acted in good faith. The Court thus reaffirmed that irregularly acquired titles, including those arising after lease expiry without proper process, cannot benefit from constitutional protection under the doctrine of bona fide purchaser.

Legitimate Expectation in Lease Renewal

The Court emphasized that that upon expiry, a leasehold interest ceases to exist and the land reverts to the Government, becoming public land. This holds true even where a lessee remains in possession and continues paying land rent and rates—such occupation does not create an equitable interest in the absence of a valid renewal. According to the court, whatever remained in favour of occupants of land whose lease had expired could at worst be regarded as “a tenancy at will” or at best “a mere equity”.

Notably, the Court recognized that a lessee who applies for lease renewal before the expiry of the term has a legitimate expectation that their application will be fairly considered. Where the Government fails to respond or communicate the outcome of such an application, that silence may be construed as a breach of the lessee’s constitutional right to fair administrative action under Article 47. The Court warned that administrative inaction must not prejudice applicants who have complied with due process.

Implications of the Judgment

The judgment has profound implications for lessees of public land. Where no renewal application is made before expiry, the leasehold extinguishes and the land becomes government property, exposing occupants to potential eviction or competing allocations. The decision serves as a caution to leaseholders to monitor the status of their leases closely and comply with the relevant provisions of the law regarding renewal of leases. Further, the decision serves as a directive to public authorities to uphold transparency, accountability, and procedural fairness in the management of public land. Finally, the judgement is a forewarning to prospective purchasers of land in order for them to carry out thorough due diligence before buying any property.

H.C Judgement on Lipa na M-Pesa: Implications for Telecom Service Providers

Bank And Financial, Capital Markets, Corporate

The recent High Court Judgement by Justice Lawrence Mugambi directing the Communications Authority of Kenya (CA) to determine the dispute over Safaricom’s Lipa na M-Pesa PayBill charges has significant implications for telecom service providers. The Judgement reaffirms the CA’s central role in regulating the telecommunications sector and clarifies the scope of its authority in addressing consumer concerns related to service pricing and competition.

Expanded Regulatory Oversight

Section 5 of the Kenya Information and Communications Act outlines the Commission’s core purpose being to license and regulate postal, information and communication services within the framework of the Act. To achieve this, the Commission is granted all necessary powers to perform its functions as outlined in the Act. The court’s decision signals a broader interpretation of CA’s mandate, particularly concerning transaction-related costs on telecom platforms. Traditionally, mobile money services, including M-Pesa, have fallen under the purview of the Central Bank of Kenya (CBK). Furthermore, subsection 3 of the same section of the Act provides that the Commission is authorized to collaborate and associate with other organizations, both domestically and internationally, as deemed appropriate and beneficial to fulfilling its established objectives.

By directing the CA to assess the fairness of PayBill charges, the Judgement suggests an overlap between telecommunications regulation and financial oversight. This could set a precedent for increased CA intervention in pricing structures that impact consumers using telecom-based financial services.

Increased Scrutiny on Pricing Practices

Telecom operators now face heightened scrutiny regarding their pricing models, particularly for mobile payment services. The Judgement reinforces the expectation that providers must ensure fair and transparent pricing, aligning with consumer protection principles. The CA’s involvement could lead to greater regulatory interventions aimed at preventing monopolistic pricing strategies, potentially compelling operators to adjust transaction fees to avoid regulatory sanctions.
Strengthened Consumer Protection Mechanisms

The Judgement underscores the need for telecom providers to enhance consumer protection measures. The CA is now positioned as the primary authority for handling disputes related to telecom service pricing. This reinforces the requirement for service providers to establish clear grievance redress mechanisms and comply with CA-mandated pricing regulations to prevent consumer exploitation. The KICA under section 27 provides for the general regulations for telecommunication services. Subsection 2(f) specifically provides that the CA may make regulations with respect to fees and other charges for any matter permitted or matters required to be done under the Act in relation to telecommunication services.

Regulatory Coordination Challenges

The Judgement also highlights the complexities of regulatory coordination between the CA and CBK. While financial transactions remain within the CBK’s jurisdiction, telecom-based payment services intersect with telecommunications regulation. This calls for enhanced collaboration between the two regulators to prevent regulatory conflicts and ensure coherent policy enforcement.

Potential Market Reforms

If the CA enforces pricing adjustments on Safaricom’s PayBill charges, it could prompt broader market reforms affecting all telecom providers offering similar services. Operators may need to revise their business models, ensuring compliance with new pricing directives while maintaining service efficiency. Such interventions could also open doors for increased competition, particularly benefiting smaller telecom players seeking a level playing field in mobile financial services.

Conclusion

The High Court’s Judgement for CA to provide oversight on Safaricom PayBill prices reinforces the Authority’s role in safeguarding consumer interests within the telecommunications sector. While this expands its regulatory reach, it also raises questions about jurisdictional boundaries with other regulatory bodies like the CBK. Telecom providers must prepare for enhanced oversight, potential pricing reforms, and stricter compliance requirements to align with evolving regulatory expectations. This case sets a crucial precedent for the future regulation of telecom-based financial services in Kenya.

This article does not constitute legal advice or opinion. For further assistance, please contact the relevant relationship partner.

Jurisdictional Conundrum: A Critical Analysis of recent judgements on rental claims

Property & Real Estate

The recent judgments of Justice D. S. Majanja in Civil Appeal No. E036 of 2022 and Justice Namisi in Civil Appeal E009 of 2022 have sparked significant debate in the legal world and rental market. The two judgments have shed light on the jurisdictional limitations of the Small Claims Court over rental claims in Kenya. This article will analyze the judgments and provide insight on the way forward.

In Christoffersen v Kavneet Kaur Sehmi T/A The Random Shop (Civil Appeal No. E036 OF 2022), the High Court observed that a claim before the Small Claims court must fit into any of the five categories of cases enumerated in section 12 (1) of the Small Claims Court Act, 2016. It held that a claim for rent arrears does not fall within the jurisdiction of the Small Claims Court, as it does not fit into any of the five categories of claims enumerated under Section 12(1) of the Small Claims Court Act. Justice Majanja emphasized that the court’s jurisdiction is strictly limited to the statute and that a court cannot “exercise jurisdiction exceeding that which is conferred upon it by law.” This finding effectively means that rent-related claims ought to be dealt with by the Environment and Land Court.

In Michelle Muhanda v LP Holdings Ltd (Civil Appeal No. E256 of 2023), Justice Namisi observed that a claim for rent and arrears is distinct from that of breach of contract relating to rent deposits. The court found that that the small claims court has jurisdiction to hear the appellant’s claim for refund of rent deposit as the claim relates to a contract for money held and received, which falls within the ambit of section 12 (1) of the Small Claims Court Act. The decision has cleared the way for tenants to take landlords to the Small Claims Court and claim their deposits upon relocating, and all proceedings shall be heard and determined on the same day or on a day-to-day basis until the final determination of the matter, which shall be within 60 days from the date of filing the claim.

Way Forward

In light of these judgments, several recommendations can be made:

  1. Legislative Review: The Small Claims Court Act, 2016 should be reviewed to clarify the court’s jurisdiction and provide guidance on the types of claims that can be entertained.
  2. Proper Pleadings: Parties must ensure that their claims are properly pleaded and fall within the jurisdiction of the appropriate court.
  3. Forum Shopping: Parties should avoid forum shopping and select the appropriate court based on the nature of their claim.

In conclusion, the judgments serve as a timely reminder of the importance of jurisdictional competence in the administration of justice.

The information provided in this article is for general informational purposes only and does not constitute legal advice. For bespoke legal advice tailored to your specific circumstances, please connect with your relationship partner or a qualified legal professional. For further information, please email faith.wamuyu@attorneysafrica.com

Addressing Inefficiencies in Property Rate Collection and Unlocking Revenue Potential

Land, Property & Real Estate, Tax Law

The National Rating Act of 2024 marks a significant step in reforming Kenya’s property rating and valuation framework. This law was introduced to address long-standing issues, which have been holding counties back from earning their full potential. A study conducted in 2018 by the National Treasury, with the support of the World Bank, revealed that county governments had substantial unrealised revenue potential, particularly from property rates. This catalysed the introduction of a new law to replace the outdated Rating Act of 1963 and the Valuation for Rating Act of 1956, which had failed to align property rates with the rising market values.

The Rating Bill was initially passed by the National Assembly in October 2023. It then underwent amendments in the Senate before a mediated version was approved in November 2024. It received presidential assent on 4th December 2024, marking the beginning of a legislative journey aimed at unlocking the revenue potential of county governments.

The new law encourages the use of modern technology to make valuations more accurate and efficient, ensuring that property values reflect the current market rates. Counties are now required to review and update their valuation rolls every five years, with a possible two-year extension if approved by the county assembly. A valuation roll is a list of ratable properties showing owners, their addresses, locations of land, tenure, acreage and assigned value.

To streamline operations, the Act creates the Office of the Chief Government Valuer, which will offer expert guidance and strategies to counties and the national government to promote best-practice on handling various valuation issues. It further establishes the National Rating Tribunal, which will handle property disputes quickly within 60 days, fostering fairness and efficiency in adjudication processes. In addition, the Act introduces measures to ensure accountability and equity in revenue collection. Property owners are required to pay rates promptly, with counties empowered to enforce payment through notices and, if necessary, the seizure and sale of properties with unpaid rates after a 60-day notice period. However, property owners may apply for rate remission and applications not acted upon within 60 days are deemed approved, providing a safeguard against administrative delays.

Further, the law excludes freehold agricultural land from its scope, focusing instead on urban properties and other rateable properties. Counties are encouraged to consider different property categories such as residential, commercial or agricultural when determining rates, allowing for incentives that promote good land use. Counties can also employ the use of private valuers to expedite the preparation of valuation rolls, preventing backlogs and alleviating the workload on government valuers to ensure timely updates.

This new legal framework is designed to address inefficiencies that have previously cost counties billions of shillings in lost revenue. By aligning property rates with market values, fostering responsible financial management and promoting transparency and accountability, the Act is set to transform county revenue collection, enabling better delivery of services and infrastructure development for the benefit of citizens.

The Act establishes a flexible framework, allowing county governments to use one of four major methodologies for valuing properties, customized to their specific areas, as specified in Section 9(2) of the Act. This is not a one-size-fits-all strategy, and here are the options:

  1. Annual Rental Value: This method focuses on the potential rental income of your property. It considers either the actual rent you could get or the equivalent of comparable rents in the open market. As the Act defines it, “annual rental value” means the amount arrived at based on the actual annual rent realizable or the annual equivalent of comparable rents. This method is most relevant when your property is used for rental purposes.
  2. Area Rating: This is a straightforward approach that calculates rates based on the size of your land. Counties can use a flat rate, a graduated rate based on acreage, or a differential rate based on land use. As the Act defines it, “area rate” includes a flat rate, graduated rate or differential rate adopted by the county government. This method may appeal to owners of larger land holdings.
  3. Unimproved Site Value: This approach values the land as if it were vacant, without considering any buildings or improvements Sections 7, and 9(2)(c)]. In essence, “unimproved site value” is the value of vacant land that does not include the value of any improvements. This method highlights the raw value of your land.
  4. Combined Approach: This method blends the value of the land with the value of any improvements Sections 7, and 9(2)(d)]. This offers a more comprehensive approach.

Before any of these methods are implemented, county governments must seek public input Section 10(1). This is not a mere formality but a key opportunity for land owners to shape how their property rates are calculated. Notices about proposed methods will be published in the Kenya Gazette and in at least two newspapers of wide national and county circulation, and will be circulated through electronic media, ensuring you get at least 60 days to make your views known Section 10(2). As the Act states, “Prior to the adoption of any form of rating, the County Executive Committee member shall, issue a notice of not less than sixty days inviting comments from the members of public Section 10(1)

National Rating Tribunal

A key feature of this Act is the establishment of the National Rating Tribunal Section 39(1). This tribunal is will hear and determine appeals and objections related to property valuations and rates, aiming to resolve issues within six months. The Tribunal will not be bound by the rules of evidence in the Evidence Act Section 42(2). If you disagree with the Tribunal’s decision, you can appeal it at the Environment and Land Court.

On Exemptions:

Not all properties will be subject to rates. The Act exempts certain types of land, including properties listed under Section 38 which include:

• Land used exclusively for public purposes.
• Places of public religious worship.
• Cemeteries, crematoria, and burial grounds.
• Public health facilities.
• Public educational institutions and libraries

However, these exemptions do not extend to properties used for profit or for residential purposes Section 38(3). The Act also specifies that places of public religious worship with profit-earning ventures are only exempt for the place of worship and that rateable property leased for foreign embassies are still subject to rates if registered under the rateable owner.,

Paying Rates Consequences of Default

The County Executive Committee Member will determine when rates are due, and you will be able to pay through authorised bank accounts or electronic payment systems, or by any other means prescribed under Section 15(2), and 16(1). However, it’s crucial to pay on time as the Act introduces stricter enforcement measures for defaulters under Section 19(2). These measures can include penalties, denial of county services, or even the creation of a charge against your property under Section 19(2)(d).

Relief for Those Who Need It

If you’re struggling to pay your rates, the Act provides some routes for relief. You can apply for a remission of rates, where a portion or the whole of the rates may be reduced Section 17(1). There are also possibilities for discounts and waivers of interest and penalties, though these will have specific criteria set by each county under Section 18(1).

Public Land and Contributions

The Act also addresses the issue of public land, with provisions for contributions in lieu of rates under Section 20(1). The National Land Commission will create guidelines for including or excluding certain public lands from valuation rolls [20(2)].

What Does this Mean for You as a Property Owner?

  1. More clarity and consistency: The Act aims to create a more transparent and consistent system for property taxation Section3(a).
  2. Increased public participation: You have a greater say in the valuation process as prescribed in Section 10(1).
  3. A structured dispute resolution process: The National Rating Tribunal offers a formal avenue for addressing disagreements by the Tribunal established under Section 39(1).
  4. Potential changes to your tax liability: Depending on the new valuations, your property taxes might increase or decrease.
  5. Stricter enforcement: Be prepared for stricter measures if you fail to pay your rates as provided under Section 19(2).

In conclusion, this Act is a huge step towards modernizing property tax collection in Kenya. Keep a close eye on updates from your county, as they will be creating their own specific legislation and regulations to implement this Act. This change not only impacts property owners, but also shapes how property ownership and responsibility is understood in Kenya.

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