DATA CONSISTENCY AND ITS IMPLICATIONS FOR MUNICIPAL POLICYMAKING IN SOUTH AFRICA: AN ANALYSIS OF SURVEY, DEEDS, VALUATION ROLLS, AND MUNICIPAL BUDGETS

Authors

  • Pieter-Hendrik Venter Department of Construction Economics, University of Pretoria
  • Partson Paradza School of Construction Economics and Management, Unieverity of the Witwatersrand Johannesburg
  • Benita Zulch Department of Quantity Surveying and Construction Management, University of the Free State
  • Andries Masenge Department of Statistics, University of Pretoria

DOI:

https://doi.org/10.33042/2522-1809-2025-2-190-2-14

Keywords:

budget, local municipalities, multidisciplinary approach, property rates, spatial data, valuation roll

Abstract

This paper seeks to present some empirical findings on the implications of inconsistencies in spatial data and valuation rolls on municipal budgets using a case study from South Africa. The focus is to inform policy and practice about the financial implications as well as to contribute to the existing academic debate on property rating.

References

Avault, J., Consalvo, R. and Lewis, G. 2000. Survey of Linkage Programmes in Other U.S. Cities with Comparisons to Boston. Boston: Boston Redevelopment Authoritty.

Bahl, R., Linn, J. and Wetzel, D. 2013. Financing metropolitan governments in developing countries. Cambridge, MA: Lincoln Institute of Land Policy.

Boston Housing Authority, Boston Redevelopment Authority, City of Boston, Department of Neighbourhood Development. 2004. Leading the Way II, A Report on Boston’s Housing Strategy FY 2004-FY2007. Boston.

City of Johannesburg Metropolitan Council. 2004. City’s General Valuation Roll. Final Offering Circular. www.http://www.jozinet/valuations [accessed 23/5/24]

De Cesare, C. 2012. Improving the performance of the property tax in Latin America’. Policy Focus Report. Cambridge, MA: Lincoln Institute of Land Policy.

Hlongwane, T. & Nzimakwe, IN. 2018. Towards a Municipal Infrastructure and Finance Model for Local Government: a Case of uMgungundlovu District. Politeia, 37(1), pp. 1-21.

Kampamba, J., Mosha, AC., Adeyemi, AY. & Mooketsi, TT. 2018. An assessment of the current local property tax system in Botswana. Journal of Property Tax Assessment & Administration, 15(1), pp. 27-44.

Makhado Local Municipality. 2018. Makhado Local Municipality Property Rates Policy. Council Resolution A57.31.05.18. Online [Accessed 24/5/24]

Mangioni, V. 2010. The evolution and operation of recurrent property tax. Australia: Bondi Publications.

McCluskey, W.J. ed. 1999. Property tax: An International Comparative Review’. Aldershot Ashgate Publishing.

McCluskey, W.J., and Franzsen, R.C.D. 2001. Land value taxation: A case study Approach’, Working Paper 1-09. Cambridge: Lincoln Institute of Land Policy.

McCluskey, W., Franzsen, R., Kabinga, M. and Kasese, C. 2018. The role of information technology to enhance property tax revenue in Africa: a tale of four cities in three countries.Working Paper 88. London: ICTD.

Menon, B., Suzuki, H., Goga, S., Hadiwinoto, S. and Iwata, S. 2003. Cities in Transition: An Urban Sector Review of Indonesia. Washington DC:World Bank.

Norregaard, J. 2013. “Taxing Immovable Property: Revenue Potential and Implementation Challenges.” IMF Working Paper WP/13/129. http://www.imf.org/ external/pubs/ft/wp/2013/wp13129.pdf (accessed 27/5/24).

Parliament of South Africa. 2003. The debate on the basis of valuation and rating. South Africa: Parliament of South Africa.

Ramakhula, M. 2010. Implications of the Municipal Property Rates Act (No: 6 of 2004) On Municipal Valuations. A Master’s Thesis. Johannesburg: University of Witwatersrand.

Serageldin, M., Solloso, E. and Valenzuela, L. 2003. Local Authority Driven Interventions and Processes, prepared for the UN Millennium Project Task Force 8 on improving the Lives of Slum Dwellers. Cambridge, MA.

Serageldin, M, Jones, D,François Vigier, F, Solloso, Bassett, Menon, B and Valenzuela, L. 2008. Municipal financing and urban development. Nairobi: UN-Habitat.

Slack, E. 2003. Property Taxation in South Africa. Land taxation in Practice: Selected Case Studies. Washington DC: World Bank Publications.

Statistics South Africa [Stats SA]. 2019. An update to municipal spending and revenue (June 2019). [Online] Available at: http://www.statssa.gov.za/?p=12560 [Accessed 28 December 2019].

Surveyor-General. 2011. Politics Web. [Online] Available at: https://www.politicsweb.co.za/documents/state-owns-19-of-land-parcels-in-sa--surveyor-gene [Accessed 28 December 2019].

UBC Real Estate Division. 2009. Taxes on Real Property. Canada: UBC Real Estate Division.

Weimer, Bernhard and Fandrych. S. 1998. Mozambique: administrative reform: a contribution to peace and democracy?, in: P. S. Reddy (ed.), Local government, democratization and decentralization: a review of the southern African region, Kenwyn: Juta & Co., 151–178.

Zyl, F.V., and Fritz, C. 2022. Different cities, different property tax rate regimes: Is it fair in an open and democratic society. Law, Democracy and Development. 26. http:/dx.doi.org/10.17159/2077-4907/2022/idd.v26.12

South Africa. 1937. Deeds Registries Act, Act 47 of 1937. Cape Town: Government Printer.

South Africa. 1996. The Constitution of the Republic of South Africa, Act 108 of 1996, as amended 23 August 2013. Cape Town: Government Printer.

South Africa. 1997. Land Survey Act. Act 8 of 1997. Cape Town: Government Printer.

South Africa. 2000. Local Government: Municipal Structures Act. Act 32 of 2000. Cape Town: Government Printer.

South Africa. 2000. Local Government: Municipal Systems Act, Act 32 of 2000.Cape Town: Government Printer.

South Africa. 2003. Local Government: Municipal Finance Management Act. Act 56 of 2003, as amended 1 July 2008. Cape Town: Government Printer.

South Africa. 2004. Local Government: Municipal Property Rates Act, Act 6 of 2004 as amended 18 August 2014/28 November 2014. Cape Town: Government Printer.

Case law

City Council of Pretoria v Walker 1998(3) BLCLR 1211 (CC)

Downloads

Published

2025-03-28

How to Cite

Venter, P.-H., Paradza, P., Zulch, B., & Masenge, A. (2025). DATA CONSISTENCY AND ITS IMPLICATIONS FOR MUNICIPAL POLICYMAKING IN SOUTH AFRICA: AN ANALYSIS OF SURVEY, DEEDS, VALUATION ROLLS, AND MUNICIPAL BUDGETS. Municipal Economy of Cities. Series: «Economy Science», 2(190), 2–14. https://doi.org/10.33042/2522-1809-2025-2-190-2-14

Issue

Section

статьи