Kenya levies land tax but the same is overwhelmed by myriad of problems such as the weak
administration which is evident where we have incomplete tax base coverage, outdated tax
rolls, low collection rates, non-existent enforcement, and taxpayer services are poor.
Inadequacy of land information is the single major constraint in the effective and efficient
review of valuation rolls, which have been a challenge not only to the City County of
Nairobi, but also to the various local authorities in the county. Insecure property rights inhibit
use and investment in rural and urban land thus hindering economic growth and emergence of
unengaged civil society. Inefficient land information systems have complicated planning, and
overall mass appraisal which has negatively affected the quality of services and credibility of
the currently used valuation rolls and supplementary valuation rolls and decision made as a
result of outdated valuation rolls.
An efficient and effective system for reviewing valuation rolls after every ten years as
required by the Valuation for Rating Act (Cap 266) Laws of Kenya is a pre-requisite to a
vibrant local authority that will trigger economic development. By reforming the existing
land information management systems the current problem of outdated tax roll found in the
City Council of Nairobi will be reduced. One of the many objectives of an integrated
Geographic Information System (GIS) in Mass Appraisal is improving the retrieval of land
information to improve efficient services delivery and making land data available for multiple
user categories. Adaptations of a Geographical Information System as a tool for mass
appraisal will improve data storage, retrieval and analysis in a most efficient and effective
way that will no doubt be a catalyst in the revaluation of property values in response to
market changes, and hence lead to faster preparation of valuation roll when need arises since
information is readily available.

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