Local Governments (Rating) Act, 2005.

The Local Governments (Rating) Act, 2005 establishes the legal framework for property taxation by local governments in Uganda. The Act authorizes local governments to levy rates on properties within their jurisdictions based on assessed rateable value, outlines procedures for property valuation by qualified surveyors, and requires the preparation and publication of valuation lists subject to public objections and appeals through valuation courts and the High Court. It also sets out mechanisms for the assessment, payment, and enforcement of rates, including recovery of arrears, restrictions on property transfers with unpaid rates, and the designation of property rates as a primary charge on the property. The law provides for exemptions for certain categories of property, establishes a Property Tax Fund to ensure that most collected revenue supports local services such as infrastructure and sanitation, and grants regulatory powers to the Minister.