COMMENTATOR and chartered surveyor Afra Raymond recently told Newsday the Valuation Division's current exercise for land owners to submit information can in fact be used for levying property tax, including for homeowners.

Raymond is past president of the Institute of Surveyors (2009-2010) and a past president of the Joint Consultative Council for the Construction Industry (JCC) (2010-2015.)

An advertisement published recently in the newspapers by the Valuation Division said anyone in possession of "residential land, commercial land, agricultural land or a combination" must fill out a form containing its details by November 30, on pain of a $5,000 penalty under the Valuation of Land Act (section 32).

Newsday asked if the word "land" only meant land with no buildings, as the advertisement does not mention the phrase "dwelling house."

Raymond replied, "Yes, the legal definition of land includes anything in, on or under it."

The instructions accompanying the form on the Valuation Division website confirm this view by saying, "'Land' or 'property' includes buildings or any part of a building."

Also, the form or return itself seeks "building details" such as whether the flooring is of ceramic or porcelain tiles, timber, carpet, etcetera, and whether the ceiling is ceiling tiles, decorative plywood or gypsum board, etcetera.

Further confirmation comes in the Valuation of Land Act, which says "land" included "all buildings or any part of any building" (plus paths, passages, watercourses, land covered with water, and "all structures, machinery, plant, pipelines, cables and fixtures" which are "upon, in, over, under or affixed" to land).

Newsday asked if valuations now being done under the Valuation Act could also be used for property-tax calculations.

Raymond replied, "Yes, that is what the information is being gathered for. Property owners/occupiers do not have to provide a valuation. That is being done by the State."

The Valuation of Land Act (section 24, Uses of Valuation) says where "any other written law" refers to a valuation such as an annual rental value, this shall be the valuation made in the Valuation of Land Act (unless otherwise provided for in another written law).

Further, the Property Tax Act (section 3, Interpretation) says annual rental value is determined by the Commissioner of Valuations "under the Valuation of Land Act."

Some confusion may arise from the Valuation Division's frequently asked questions (FAQ) section, where the answer to question four says, "The valuation roll is not property tax. The valuation roll is a record of data on all parcels of land in TT inclusive of value. The Valuation Division does not process or collect property tax."

Newsday asked if the recent Valuation Division ad was related to a similar exercise in recent years in which field agents visited people's homes to make notes, and whether those prior values will be retained, with estimates for new properties to be added to the roll, or the whole exercise will be re-booted from the start.

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