ADVOKS GLOBAL · KENYA
National Rating Act
17. Remission of rates
Edition: 2025-01-03 · In force
17. Remission of rates
(1)A rateable owner may apply to a county government before the rate payable is due or within fourteen days after the rate payable is due for a remission of the whole or any part of the rate payable by the rateable owner on a rateable property.(2)An application for a remission under subsection (1) shall be in Form 1 set out in the First Schedule and shall inter alia contain the reasons for which the remission is sought.(3)The county government shall upon receiving an application under this section, respond in writing to the application within thirty days of the date of receipt of the application.(4)Where for any reason the county government declines to grant a remission, the county government shall provide the grounds for failure to grant the remission.(5)Where the county government does not respond to the application under this section upon the expiry of sixty days, the remission shall be deemed to have been granted.(6)A remission of rates shall expire at the end of the next financial year or after twelve months, whichever is sooner.(7)The county government shall provide details on grant of remission of rates in their respective county legislation.(8)A county government shall enact legislation and make regulations prescribing rates payable under this section.(9)A county government that acts in accordance with subsection (8) shall consider –(a)the percentages of remission to be offered;(b)instances where remission of a percentage of the rates payable may be granted; and(c)instances where remission of the whole of the rates payable may be granted.