property tax fraud Jamaica

Property tax in Jamaica is calculated on the basis of the unimproved value of land as assessed by the Commissioner of Valuations. Fraud in this area includes the submission of false valuation figures to reduce tax liability, the manipulation of assessment records, and the exploitation of arrears processes to attack title to land owned by others.

Manipulating property tax records at the Tax Administration of Jamaica has emerged as a tool in title fraud schemes, allowing fraudsters to create paper trails that support false ownership claims. This report examines how these schemes work and how legitimate owners can protect themselves.