Every annual property tax bill in Jamaica starts with an entry in the valuation roll. Kept by the Land Valuation Division of the National Land Agency (NLA) under the Land Valuation Act, the roll records each parcel of land, whether registered or not: owner or occupier, mailing address, title reference, location, size, land use and its assessed unimproved value.
The roll is updated continuously for sales, address changes and new lots created by subdivision, and revised wholesale when the island is revalued. An islandwide revaluation of roughly 900,000 parcels began in mid-2026 and is expected to run for well over a year, replacing values that in many cases had not changed in close to a decade. Owners receive a Notice of Valuation when their value changes and an Assessment Notice for tax each year. Anyone who disagrees with the value can object to the Commissioner of Land Valuations on the prescribed form within 60 days of the notice.
Why it matters: the roll drives your tax, and an out-of-date entry causes practical trouble. Bills go to the wrong address, arrears build up in a previous owner’s name, and a sale or NHT application can stall while a tax certificate is sorted out. After buying, ask your attorney to confirm the roll has been updated to show you as owner. A summary of a parcel’s roll entry can be bought online through eLandJamaica.
Related terms: Unimproved Value, Valuation Number, Property tax, Property tax assessment, Valuation roll number, Property Tax Certificate.
Accurate as at October 2026. Time limits and revaluation timetables can change.
