Land rates 

Assessment and Taxation Authority:

• The National Land Commission (NLC) is authorized to assess tax on land and premiums on immovable property within designated areas​​. This enhances the NLC's role in ensuring fair and efficient land taxation, aligning with constitutional principles of equity and sustainable management.

Income from Property:

• The bill introduces provisions affecting income from the supply of goods to public entities, which indirectly impacts land rates by influencing the valuation and taxation of properties used for such supplies​​.

Capital Gains Tax:

• Amendments to capital gains tax on the transfer of property, including family trust transfers, indicate a move towards more stringent tax measures on property transactions​​. This affects landowners by potentially increasing the tax liabilities on property transfers.