Reforming property tax valuation in Sierra Leone

Reforming property tax valuation in Sierra Leone

Across sub-Saharan Africa, ineffective property valuation presents a serious hurdle to strengthening local property taxes. Between January and August 2019, the International Growth Centre (IGC) co-piloted a simplified approach to property valuation in Freetown, Sierra Leone, that combines both surface area and easily-observable characteristics to arrive at an estimate of market value. Several important lessons emerged from the pilot, both for the city-wide scale-up and for other jurisdictions interested in pursuing similar reforms.