ABSTRACT
This chapter is concerned with the taxation of real property in Kenya. Real property taxation (land rate) is one of the local taxes in Kenya, and is commonly referred to as rating. It is a local charge levied by the local authorities on landed property owned by an individual, group of individuals, company, or public authority with or without improvements for the purposes of collecting revenue (Olima and Syagga, 1996). The property tax is a potentially attractive means of financing local government services in developing countries. Rating on the other hand is the process of valuing real property for the purpose of assessing the land rate with the objective of raising revenue for a particular local authority. Rating as a process of landed property taxation has an ancient origin. It goes back to the feudal era in England when the Anglo-Saxon kings delegated to the villages and towns the duties of watching over their local affairs (Emeny and Wilks, 1984).
