As urbanisation accelerates across Africa, cities are under growing pressure to deliver essential infrastructure and public services – such as water, sanitation, drainage and electricity. Yet this expanding responsibility is unfolding in a context where sustainable funding and reliable financing mechanisms remain limited or entirely absent, leaving many local governments struggling to meet rising demands.
How can cities manage their expanding expenditure responsibilities, particularly in the face of persistent funding shortfalls?
One potential solution lies in property taxation – a levy applied to the ownership, transfer or occupation of land and physical property. When effectively designed and administered, property taxes enable local governments to mobilise substantial revenues, which can be reinvested in essential services and infrastructure that make cities more liveable, inclusive and sustainable. More broadly, property tax revenues can support the structural transformation that has enabled cities in other parts of the world to emerge as powerful engines of economic growth and development.
Despite its potential, property taxation remains a marginal source of public revenue across much of Africa. It contributes an average of just 0.38% of GDP – far behind the 0.6% seen in other developing and transition economies, and a fraction of the nearly 2% collected in OECD countries. While some of the challenges are technical – such as outdated land cadastres, limited valuation capacity or weak administrative systems – the most persistent obstacles are political. Reforms often require confronting vested interests, navigating local resistance and building trust in the use of public funds.
As part of ACRC’s work within the land and connectivity domain, we are organising a workshop focused on effective property tax reform. Running from 19 to 21 May 2025 in Accra, Ghana, the workshop will examine what works – and what doesn’t – when it comes to the design and administration of property taxation.
Paying particular attention to the policy and implementation reforms that have enabled local governments elsewhere to unlock the potential of property taxes, the event aims to support African cities in expanding municipal revenues and strengthening infrastructure and service delivery.
Chaired by Samuel B Biitir – ACRC’s land and connectivity domain research lead in Accra – this workshop will bring together leading academics, researchers and policymakers with extensive experience in driving effective reforms across all stages of property tax system design and implementation. Drawing on their insights and practical experience, the sessions will explore a range of critical themes and questions, including:
- What are the key challenges undermining property tax performance, and how can reforms be tailored to suit the specific contexts, capacities and needs of lower-income countries?
- What lessons can be drawn from innovations across the tax cycle, including valuation, billing, collection and enforcement?
- What forms of political and administrative resistance typically emerge in property tax reform, and what practical strategies can governments adopt to address these challenges and enhance public acceptability?
- How can digitalisation improve efficiency, transparency and compliance in property tax administration?
- What strategies can help build political support for property taxation and enable reform momentum?
The three-day workshop will feature seven panel sessions and guided discussions aimed at fostering active engagement and knowledge exchange. The first two days will include presentations by experts, offering conceptual insights and case studies on property tax reform in African cities. The final day will focus on the Ghanaian context, using local experiences to draw lessons and outline strategic directions for national reform, concluding with reflections on broader implications and future research priorities.
Updates from the urban property tax workshop will be shared on ACRC’s LinkedIn page and blog, so stay tuned for recaps and key insights from the discussions.
Header photo credit: Owusu Bernard Okyere / iStock. Aerial shot of Accra, Ghana.
Note: This article presents the views of the authors featured and does not necessarily represent the views of the African Cities Research Consortium as a whole.
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