Support to the Ministry of Lands and Resettlement for the implementation of Land Tax and Related Reform Issues

What is the project about?

UNDP supports the recently formed Directorate of Evaluation and Estate Management within the MLR responsible for the development of an appropriate land tax regime, the finalisation of the valuation roll and the training of a cadre of land valuers through technical assistance.

UNDP resources are provided for the enhancement of the capacity of the Ministry of Lands and Resettlement (MLR) to implement an effective land valuation, acquisition and estate management and to create a viable land tax regime, which is conducive to providing land and agricultural resources to those living in poverty or vulnerable to fall into poverty in line with other policies and development frameworks for rural development. 

Project background

The land question remains central to Namibia’s efforts of socio-economic development and the achievement of good governance.  The development objectives of the government as expressed in the current National Development Plan (NDP2) focus on (1) the implementation of land reform policies and legislation, and (2) the promotion of integrated land-use planning and efficient land administration and management through the development of relevant policies, guidelines and directives.  Crucial to the achievement of the objectives are two complimentary development targets related to the implementation of a Land Tax Regime and the Land Acquisition and Development Fund (LADF) both in terms of section 76 of the Agricultural (Commercial) Land Reform Act (ACLRA). Apart from the obvious purpose of raising local financial resources for land acquisition, the land tax is intended to serve a secondary purpose of discouraging multiple farm ownership by progressively taxing owners of multiple pieces of land. The LADF will primarily facilitate and accelerate the process of land purchase and development.

What have we accomplished?

The project assisted in the property identification exercise to produce a comprehensive database of all commercial agricultural properties in Namibia; the land tax was publicized through the public information campaigns; the provisional valuation roll was published and defence of the provisional valuation roll has been successful