Procedure For Acquiring Land Rent and Rates Clearance Certificates

The Constitution of Kenya under Article 209 provides the basis for national and county governments to charge property taxes on land. Rates are payable to the county governments whereas rent is paid to the national government.

Land Rent Clearance Certificate

It specifically applies to leaseholds.  The procedure is as follows;

Request and obtain a land rent demand notice from the Ministry of Lands and Physical Planning at Ardhi House. You will be required to provide proof of land ownership, this includes an official search. Thereafter you will be given the land rent demand notice.

Proceed to National Bank of Kenya on Harambee Avenue or any other branch and pay the land rent. You will be required to produce a copy of the land rent demand notice and an original stamp duty form with three copies. Thereafter you will receive a payment receipt and a stamped stamp duty declaration assessment and pay in slip

Return to the Ministry of Lands and Physical Planning at Ardhi house. Take the following to the government officer;

An application form (4 original copies)

Proof of land ownership

Payment receipt (copy)

KRA PIN

Certificate of Incorporation (if company)

I.D

Upon satisfaction of these documents the government officer will give you a stamped application form.

Upon reception of the stamped application form, proceed to the ground floor of the same building and find the clearance certificate desk. Remember to carry;

Proof of land ownership

Payment receipt

Stamped application form (original)

Land Rent Clearance Certificate (of previous year, if any)

Upon delivery of these documents to the clearance desk, you will be given the land rent clearance certificate.

Land Rates Clearance Certificate

Visit the County Lands Department and proceed to the rates department. Furnish the clerical officer with proof of land ownership.  The Nairobi City County Finance Act provides for Land Rates under Section 2. The Rating Act makes it a duty of every person liable to pay rates under section 16. If the owner defaults the rating authority may recover rates from the occupiers or tenants under section 17. It is to be noted that any rate and interest thereon acts like a charge under section 19.

After furnishing the clerical officer with proof of land ownership that includes an official search the clerical officer will furnish you with a payment invoice for rates clearance certificate. On the same building locate the cash office and pay the rates to the cashier. It is to be noted that the cost of issuance of a rate clearance certificate is 10000. Thereafter you will receive a rates certificate receipt.

Return to the rates department and go to the administration officer to submit documents for verification. You will be required to produce;

Rates certificate receipt (original)

Proof of Land ownership

PIN certificate

Identity Card

Passport (copy) for foreigners

Certificate of Incorporation (for company)

Land Rates receipt (copy)

Wait for 48 hours and go back to the rates department. You will be required to bring the rates certificate receipt. Thereafter you will be furnished with a land rent clearance certificate.