Only 50 of Ghana’s 261 Metropolitan, Municipal, and District Assemblies (MMDAs) maintain partial property databases, with most records incomplete or outdated according to a recent assessment.
The findings reveal systemic failures in local revenue mobilization since the Ghana Revenue Authority (GRA) assumed property tax collection in 2020, causing previously donor-supported database initiatives to collapse.
The African Cities Research Consortium and Local Governance Network highlighted these challenges during a three-day Accra workshop focused on property tax reform. Dr. Loretta Agyeman of LoGNet identified weak inter-agency coordination between MMDAs and the Lands Commission as crippling tax administration. “Fragmented ownership records undermine accurate assessments,” she stated, noting political resistance during election cycles further weakens enforcement against influential property owners.
Samuel Biitir, land governance expert at SD Dombo University, emphasized operational hurdles: “Limited digital payment options force taxpayers to few banks or in-person payments, while corruption enables revenue leakage.” The study found less than 20% of assemblies utilize technology for valuations or collections despite mobile money’s prevalence.
These failures compound fiscal strain on local governments. Under Section 144 of the Local Governance Act 2016, MMDAs originally held sole collection authority – until the previous administration transferred control to the GRA through its Unified Common Platform. This triggered a three-year standoff that halted collections entirely.
Workshop participants urged immediate modernization of property registries, integration of digital payment channels, and stronger legal frameworks to empower assemblies. As Biitir concluded: “Credible property taxation requires updated data and transparent systems to fund urban development.” The data gaps persist amid Ghana’s push to boost domestic revenue and reduce central government transfers.
