Mr. Rudolf !Nanuseb
To be a leader in professional valuation services.
To provide excellent valuation and tax administration services to Central and Local Government.
The Directorate of Valuation and Estate Management comprises two divisions:
- Division of General Valuation; and
- Division of Rating and Taxation
- Provision of valuations in support of land reform as required under the Agricultural (Commercial) Land Reform Act (ACLRA), and statutory valuations in accordance with the ACLRA read together with the Land Valuation and Taxation Regulations.
- Provision of expert advice to government with regard to land and property valuation.
- Provision of a range of valuation and property management services in support of government programmes.
- Provision of leadership for the development of valuation standards and the valuation profession in Namibia.
- Custodian of the Property Valuers Profession Act, 2012 (Act No. 7 of 2012)
Essentially this Directorate provides valuations of agricultural land for the purpose of administering the Land Tax. The Government of Namibia introduced the Land Tax as part of its land reform effort. The Land Tax is provided for in the Agricultural (Commercial) Land Reform Act 6 of 1995 (ACLRA), read together with the Land Valuation and Taxation Regulations of 2007. Revenue generated from the Land Tax accrues to the Land Acquisition and Development Fund, and is to be used for the acquisition of land for resettlement, and development of infrastructure on the farms acquired.
The Land Tax is based on the value – known as the Unimproved Site Value – of a parcel of land. Land valuation entails valuing a parcel of land in its natural form as though undeveloped; it does not take into consideration any infrastructural improvements. Any factors that increase the value of a piece of land also raise the level of taxation, provided that the rate remains unchanged or is increased.
As the main entity responsible for Land Tax, the Ministry of Land Reform (MLR) appoints a Valuer who is in charge of the valuation of agricultural land, and is responsible for preparing a Provisional Valuation Roll for each piece of land being valued. Each Provisional Valuation Roll (PVR) contains/reflects:
- a description of the agricultural land in question;
- the name and address of the land owner;
- the size of the land in hectares and its carrying capacity; and
- the Unimproved Site Value of the land.
The appointed valuer must sign and date the completed PVR and submit it to the Minister. The Roll is displayed at a place and time made known by the Minister in the Government Gazette, and lies open for inspection by any interested person for 30 days. The Land Valuation and Taxation Regulations made under the ACLRA allow for objections to be made after thorough inspection of the PVR. Every owner of agricultural land who wishes to object to a valuation can lodge the objection with the Minister within 30 days of the date of the notice. The Minister has to publish a notice to inform every owner who has lodged an objection of the date, time and place at which the court will sit.
Division of General Valuation
This Division is divided into urban valuation, agricultural valuation and market-research subdivisions.
- Subdivision Urban Valuation: Involved in the valuation of all urban properties, rental assessment of leasehold units and assessment of compensation for land and improvements where land is acquired for township development as requested by Offices, Ministries and Agencies (OMAs).
- Subdivision Rural Valuation: Ensures that the State pays a fair price for properties acquired for land reform purposes, and that the Government disposes of its properties at a value that is in line with the market. Also provides valuations for rental purposes for the resettlement units and other rural state land.
- Subdivision: Market Research: Ensures that the Division, through up-to-date market research and valuation standards, produces quality property-market reports to support the valuation process within the Directorate and for decision-making purposes
Division of Rating and Taxation
This Division is responsible for the implementation of property tax such as the Agricultural Land Tax and providing support to Local Authority taxation. This division is divided into two subdivisions:
- Subdivision Taxation: Develops and improves the Land Tax valuation system and provides guidance on the development of property taxation policies.
- Subdivision Rating: Provide property-rating services to Land Tax and supports urban Local Authorities in property rating.
- Provision of valuation services to Offices, Ministries and Agencies (OMAs)
- Provision of technical advice on valuation to OMAs
- Valuation of agricultural land and farming units for resettlement
- Maintenance of property sales database
- Administration of Land Tax:
- Production and maintenance of Land Tax Valuation Roll
- Valuation Roll Data Correction applications
- Production of Land Tax assessments
- Processing and approval of Land Tax exemptions
- Processing of applications for Land Tax clearance