The Nairobi City County is fully enforcing the provisions of the newly implemented National Rating Act No. 15 of 2024, amid a city-wide clampdown on properties defaulting on land rate payments. The crackdown, now one week old, is expected to escalate further.
Speaking as he briefed a multi-agency team that will spearhead and accelerate the clampdown, the County’s Receiver of Revenue, Tiras Njoroge emphasized that only a limited category of institutions is eligible for rates exemptions under Section 38 of the Act.
“Not everyone is exempted we only exempt public religious worship places, cemeteries, crematoria, burial grounds, public health facilities, and public educational institutions and libraries,” he confirmed.
He added that other exempted categories under the law include dams, wayleaves, museums and national monuments, and public outdoor sports grounds.
“All landowners who were previously exempted must now re-apply for exemption under the new law. Don’t wait for us we shall clamp your property,” he warned.
Tiras clarified that the ongoing operation is strictly targeting revenue-generating premises that have failed to comply — not public schools or hospitals, which remain genuinely exempt.
“We respect exemptions but cannot tolerate commercial entities hiding behind religious or public-use claims,” he stated.
The enforcement drive, which began earlier this month, has already seen several properties clamped and their owners penalized. Tiras announced that the operation will scale up over the weekend through a multi-agency approach.
“Expect more individuals, including influential and high-profile property owners, to be targeted. Everyone must pay what is due so we can deliver services more effectively,” he affirmed.
The Nairobi County Government maintains that the implementation of the National Rating Act 2024 is intended to streamline land revenue collection, eliminate abuse of exemptions, and boost funding for essential public services in the capital.