Before a Jamaican property is sold, mortgaged or transmitted to heirs, the attorneys involved want evidence that the annual property tax on it has been paid. A property tax compliance certificate, often just called a property tax certificate or receipt, provides that proof for one parcel, identified by its valuation number.
It is issued through Tax Administration Jamaica (TAJ). The owner, or the attorney, supplies the valuation number, any arrears are settled, and TAJ confirms that the account is current for the relevant year. Payment history can also be checked online with the valuation number.
Property tax arrears stay with the land, so a buyer who completes without this proof could inherit someone else’s debt. That is why the sale agreement usually makes the seller responsible for taxes up to completion, with an apportionment for the current year. Lenders also ask for proof before releasing mortgage funds.
This document is different from a Tax Compliance Certificate (TCC), which deals with a person’s or company’s general tax position. Similar checks exist elsewhere; English conveyancers, for example, ask local authorities about outstanding charges on a property.
Related terms: Property Tax Certificate, Property tax, Valuation Number, Property Tax Arrears, Tax Compliance Certificate (TCC), TAJ.
Accurate as at October 2026.
