Property tax arrears build up when the annual tax on a parcel goes unpaid. In Jamaica the tax falls due on 1 April each year, and anything not paid by 30 April is late. The Property Tax Act allows a 10% penalty on late payment, and the outstanding balance can then attract interest of up to 15% a year, so a small annual bill can grow quickly.
Tax Administration Jamaica (TAJ), with the municipal corporations, can recover arrears in several ways: suing the owner or occupier for the debt, serving garnishment notices on banks and employers, directing tenants to pay rent to the tax office, seizing other assets and, after five years of non-payment, starting proceedings to forfeit the land to the Crown. TAJ stepped up enforcement campaigns in 2025 and 2026.
Arrears are common on family land where the registered owner has died, and on land held overseas. Clearing them is usually a condition of sale, so they come out of the seller’s proceeds. Owners who cannot pay in full can approach a tax office about a payment plan, and hardship relief may be available.
Related terms: Property tax, Property Tax Payment Deadline, Tax lien, Property Tax Compliance Certificate, Collector of Taxes, Property Tax Relief for Pensioners.
Accurate as at October 2026. Penalty and interest rates are set by law and can change.
