With just three days remaining to the December 31 land rates waiver deadline, Receiver of Revenue at Nairobi County Tiras Njoroge has signalled that the county will invoke the National Rating Act to deal decisively with perennial land rates defaulters, insisting that the waiver period will not be extended.

Njoroge said the festive waiver was deliberately structured as a final relief window to allow landowners to regularise their accounts before stricter enforcement begins in January.

“This waiver is the last soft landing. Once it expires on December 31, we will fully apply the law, including the provisions of the National Rating Act, to recover outstanding land rates,” he said.

He noted that long-standing non-compliance has placed an unfair burden on the small fraction of landowners who consistently pay land rates, undermining the county’s ability to fund basic services. Any unpaid amount after December 31 will be treated as default, with full interest and penalties reinstated.

“It is unfair that only about 20 percent of Nairobi landowners are currently paying land rates, leaving a small group of compliant ratepayers to shoulder the cost of essential county services,” Njoroge added.

He reiterated that come January, the county will deploy all lawful mechanisms to recover outstanding rates.

“This is not sustainable. Land rates fund roads, waste management, health services, public lighting and other critical functions. The county wants to correct this imbalance so that all land parcels contribute fairly to service delivery. Enforcement will proceed strictly within the law,” he warned.

The county also cautioned landowners against being misled by dubious conmen claiming to facilitate land rates payments. Njoroge advised ratepayers to seek assistance only through official channels by visiting county sub-county revenue offices or using the official Nairobi Pay online platform.

Earlier, Nairobi Governor Sakaja Johnson disclosed that out of approximately 250,000 registered land parcels, only about 50,000 are compliant. He warned that the low compliance directly undermines the county’s ability to deliver services and hinted at tougher legal measures, including the clamping of buildings, for persistent defaulters.

As the year ends, City Hall is urging all landowners to act within the remaining four days, insisting that improved compliance is key to boosting revenue, restoring fairness, and improving service delivery across Nairobi County.