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Main Valuation Roll of 2007
The last general revaluation exercise was carried out in 1995 where 24,570 properties were captured with the total rateable value of 1,100,000,000,000. In an effort to broaden the Council `s revenue base, the Department embarked on a revaluation exercise in 2007 for all rateable properties within the city of Lusaka where 45,312 properties were captured with the total rateable value of K18,443,221,906,341. Therefore, the number of properties from 1995 Valuation Roll represents 79.6% increase over the period of 15 years with an increase of more than 1400% in the total rateable Value. In light of this project, provision of service delivery is expected to increase after the project completed in 2010.

Second Supplementary Valuation Exercise of 2012

Provided for the preparation of a second Supplementary Roll is section 10 of the Rating Act No 12 of 1997 (as amended) of the laws of Zambia. The purpose of this exercise which is currently ongoing is to capture all rateable properties which were

  • Omitted from the 2007 Main Valuation Roll
  • Have undergone improvements such as new structures being erected, completed altered or demolished since the completion of 2007 main Valuation Roll
  • Have had its owners serve the Lusaka City Council with a notice of revaluation
  • The property has been changed by subdivision, consolidation or alteration of boundaries by resurveying or renumbering

The second supplementary roll was been compiled and has captured 9,406 with a total rateable value of K3, 494,113,580,000. The affected property owners were invited to inspect the roll and lodge in their objections against the assessmentwere referred to the Rating Valuation Tribunal and have since been resolved. Furthermore, the following rates and levies which already exist will be applied after the Supplementary Valuation Roll becomes effective:

Residential: 0.2 Ngwee in a kwacha
Commercial: 0.4 Ngwee in a kwacha
Industrial: 0.4 Ngwee in a kwacha

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