The Role of Information in Property Tax Administration

This study was conducted to examine the role information plays in property tax administration at Mzuzu City Council (MCC). Utilizing a case study design, this mixed methods study collected data from key informants at Mzuzu City Council using interviews and property owners resident within the CBD using survey questionnaire. Qualitative data was analyzed using content analysis while quantitative data was analyzed using SPSS. Findings revealed that MCC collects information on personal, land and building features which it uses for property valuation and billing. Findings indicated that use of information and communication technologies has had a positive impact in property tax administration at MCC evidenced by increased numbers of registered property owners and revenue collection. Findings further showed that MCC has made strides in valuation, billing and tax education campaigns. The study also discovered that administrative issues were a challenge that was militating against effective management of property taxation at MCC. This study makes interesting findings on how traditional and inexpensive methods of disseminating information can be used to good effect in resource poor settings. Use of PA System, town hall meetings, ward meetings and religious gatherings for conducting property tax education campaigns coupled with use of individuals to deliver bills do not only show innovativeness but also agility and pragmatism on the part of the council to use methods that work in a particular context. More importantly, findings of the study show that property taxation can perform well in least developed countries if tax information is well managed.