About IRD



Objective of Property Taxes


To help with distributing the cost of certain geographically based services such as sanitation and the upkeep of community projects and properties to name a few.



Property Tax Section Functions


  • Register all properties (residential & Commercial)  in St. Lucia
  • Carry out site inspection and valuation on properties island-wide
  • Issue of Notice of property tax assessments, Compliance Certificate, Demand notices.
  • Maintaining the National Tax Roll
  • Dealing with Property Tax Objections and Queries
  • Handling requests for reduction or exemption of property tax assessments
  • Monitor  & Update of taxpayers accounts
  • Dissemination of prperty tax assessments



Units of the Property Tax Section


  • Valuations Unit
  • Customer Service & Assessments Unit
  • Objections & Exemptions Unit
  • Property Tax Collection Unit




Roles of the Valuation Unit

  • Locating and identifying all taxable properties in St Lucia
  • Making an inventory of the quantity, quality and important characteristics of all taxable property.
  • Estimating the value of each taxable property
  • Auditing of all Declaration and/or Commercial Valuations Forms
  • Maintenance of information in respect of rental values, market values and construction costs          



Roles Of The Property Tax Customer Service Unit


  • Handles taxpayer property tax queries (walk-ins, mail, telephone)
  • Receipt of the following Property tax Forms:
    • Exemption Forms
    • Objection Forms
    • Declaration Forms
  • Provide Property Tax Compliance Letter:
    • Obtaining a Compliance letter is a requirement of financial institutions in St. Lucia when persons are seeking to: sale, purchase, donate, obtain a mortgage or transfer property.
    • When obtaining a Compliance letter a recent copy of a Land Register is required and in some instances a Survey Plan of the property.


Roles Of The Assessments Unit


  • Generate assessment for all properties valued on island
  • Notifying owners of the assessed value of their properties
  • Preparing and certifying the Tax roll
  • Disseminate information to the City, Town & Village Councils


Roles Of The Objections Unit


  • Handle taxpayers objection cases and inform t/p of changes
  • Inform the Assessments Unit of any changes made to t/p assessment(s) 



Roles Of The Exemptions Unit


  • Handle exemption requests (Age 60+, 1st Time Home Owners, Newly built commercial properties, t/p income is less than $6,000 per annum) and inform taxpayers of exemption granted
  • Inform Assessments Unit of exemption granted




Roles Of The Collections Unit


  • To collect property tax revenue
  • To account for revenue collected by the City, Towns and District Councils
  • To monitor and update taxpayer P.T accounts
  • To prepare and mail demand notices to taxpayers
  • To make payment agreement with taxpayers
  • To forward P.T arrear cases to the Enforcement Unit for stringent collection action




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Ⓒ2013 Inland Revenue Department, Government of Saint Lucia.