The main taxes and fees that are applicable include but are not limited to the following:
- Property Evaluation Fees (Property Tax)
- Trade License Fees
- Liquor License Fees
- Building Construction Fees (Building Permit Fees)
- Market Rental Fees
- Traffic Management and Administration Fees (Vehicle and Driver’s License, etc)
No, properties belongings to religious organizations, schools and government-owned premises are exempted. All private and lease properties are mandated to pay an annual property evaluation fee.
Property Evaluation Fees are due on the April 1 st of very year. However, the annual fee can be paid in four installments on April 1 st , July 1 st , October 1 st and January 1 st.
Yes, challenges on assessments may be submitted to the chairperson of the Valuation Appeals Board. The membership of the VAB for each municipality is listed each year in the Gazette.
Property Evaluation Fees are the requirements given under Section 19 and 20 of the Towns Property Evaluation Act. The Annual Rental Value of occupied properties are assessed at a rate not greater than 12.5%. Unoccupied properties are assessed at a rate not greater than 2% of the market value.
Trade License Fee is determined by the Annual Rental Value of the premise where the trade is being carried out from. A rate of 25% is applied to the ARV to determine the fee. Providers of goods and services that operate outside of a premise are charged a fixed fee as given under the Sixth Schedule of the Trade Licensing Act.
Yes, challenges on assessments may be submitted to the chairperson of the Valuation Appeals Board. The membership of the VAB for each municipality is listed each year in the Gazette.
A permit is required for the construction and/or demolition of any structure within the municipal space; this include but is not limited to the construction and/demolition of residential and commercial spaces; fences, docks and other premises used for occupation.
In the case of all the cities and towns, except Belize City, the Mayor is the CEO/AO. In the case of BCC, the City Administrator is the CEO/AO.
A trade license is needed to conduct any sale of goods or services within a city or town. A liquor license is needed for the sale of liquor within the municipality or rural space.
Municipal elections are held on the first Wednesday of March every three years.
