Can the county auction your land for unpaid rates?
National Rating Act · sources read 3 Oct 2026
Yes, as a last resort. If you don't pay, the county can serve a written demand giving you 60 days to pay; after that it can charge a penalty at the Central Bank rate, sue you, register a charge on the land, collect rent from your tenants, or auction the property at current market value.
- Fee
- KSh 10,000Objection to the draft valuation roll (non-refundable, at least KSh 10,000)
- Deadline
- 60 days after a written demand is served to pay.
- Deadline
- 45 days from the publication of the draft valuation roll notice to object.
- Deadline
- A remission request: before the rate is due or within 14 days after.
- Where
- Your county government's revenue or valuation office; objections go to the County Executive Committee member, then the County Valuation Board, the National Rating Tribunal and the Environment and Land Court
Steps
- If you get a written demand, pay within the 60 days it gives you, or talk to the county about the amount.
- Can't pay? Apply to the county for a remission of all or part of the rate before it's due or within 14 days after.
- Disagree with your property's value? Object to the county executive committee member within 45 days of the draft valuation roll notice.
- A County Valuation Board hears objections and disputes on rates and their enforcement first. If you're unhappy with its decision, appeal to the National Rating Tribunal.
- A Tribunal decision can be appealed to the Environment and Land Court.
Watch out
- Any simple interest the county charges on rates can't be more than the prevailing Central Bank rate.
- Objecting to the valuation roll costs a non-refundable fee of at least KSh 10,000, and you must first file a notice of intention to object stating your grounds.
- Each county sets the detailed procedure for enforcement (including auctions) in its own county law, so check your county's rules.
Who this covers
- Any rateable owner who has not paid rates or interest by the due time.
- Anyone aggrieved by a draft valuation roll (a property included or left out, or its value) can object.
Official sources (2)
- National Rating Act (No. 15 of 2024) new.kenyalaw.org · read 3 Oct 2026
- The National Rating Act, 2024 (Kenya Gazette Supplement No. 218, Acts No. 15) nakuru.go.ke · read 3 Oct 2026