In Jamaica, land valuation in the official sense means the value placed on every parcel by the Commissioner of Land Valuations, who sits within the National Land Agency (NLA). These values are entered on the Valuation Roll, and Tax Administration Jamaica uses them to calculate property tax.
Unimproved value
The Land Valuation Act uses unimproved value: broadly, the price the land alone might fetch, ignoring houses, other buildings and crops. Factors include size, zoning and permitted use, development potential, topography, soil, access to roads and utilities, and the character of the neighbourhood. Two neighbouring houses of very different sizes can therefore have similar land values, while an empty but well-located lot can carry a high one.
The law calls for the roll to be updated periodically, though in practice general revaluations have been infrequent. In July 2026 the NLA began a fresh islandwide revaluation of roughly 900,000 parcels, expected to take around twenty months, and higher property tax bills are widely expected once new values take effect.
Notices and objections
When values change, owners receive a notice of valuation. An owner who disagrees may object to the Commissioner within 60 days of service of the notice, on limited grounds such as the value being too high or too low, or the wrong person being named as owner. A complaint that the tax itself is too high is not a valid ground. Further appeal routes are covered under Property Valuation Appeal.
Other NLA valuation work
The NLA’s Land Valuation Division also updates the roll for changes of ownership and address, creates new valuation numbers when land is subdivided, issues certificates of value, and values property for government purposes. Its property sales database helps professionals compare prices.
Not the same as a market valuation
The statutory value is not what a bank uses. Lenders rely on a market valuation report from a private, qualified valuer that includes buildings and current sale evidence. Owners should keep the two figures, and their purposes, separate.
Related terms: Valuation Number, Property tax, Property Valuation Appeal, Valuation Report, The National Land Agency, Property valuation.
Accurate as at October 2026. Valuations and tax rates are set under law and can change.
