ENFORCEMENT ACTION AGAINST PROPERTY TAX DEFAULTERS
The Inland Revenue Department (IRD) reminds all property owners that property tax payments for the 2025 tax period are due on or before 30th September 2025. Failure to make payment by the due date will result in penalties and may also trigger enforcement action.
The IRD has observed a continuous decline in the compliance rate for property tax owners. For the tax period ending September 30th 2024, the compliance rate was as low as 56%. Consequently, the IRD would be implementing a robust, sustained and widespread property tax enforcement program geared towards reversing this declining rate of compliance.
As part of these efforts, the Department will be starting with the top 150 property tax defaulters for both domestic and commercial properties. This list represents those taxpayers with the largest outstanding property tax balances, along with those with a prolonged history of non-compliance. These taxpayers will be subject to targeted enforcement measures until their outstanding property tax liability is fully liquidated.
One of the primary enforcement mechanisms available to the IRD is the application of liens to properties with outstanding property tax balances. A lien is a legal claim placed on a property when taxes remain unpaid. This claim gives the IRD the right to secure payment of outstanding taxes directly against the property. In practical terms, a lien may prevent the sale, transfer, or refinancing of the property until all outstanding property taxes and penalties are fully satisfied. Other methods of enforcement that would be used by the IRD would include, but are not limited to the seizure of assets and garnishing bank accounts, salaries/wages and rental income.
The IRD urges all property owners who may be in arrears to take immediate steps to bring their property tax accounts up to date in order to avoid any resulting enforcement action. Property owners who are uncertain about their property tax balances are encouraged to contact the IRD or visit our Office to verify their accounts.
For further information, please contact Ms. Petra-Ann Mapp, Property Tax Manager at (784)457-2875.
