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Valuation Department

Ministry of Housing and Land Use Planning

Campement

  • ​​Valuation for "Campement" Tax​​​​

  • ​​
    ​The Valuation Department advises Registrar General on the Market Value of the campement site together with any buildings or structure of part thereof, flat or apartment, thereon used at any time for the purposes of residence on which the Campement Tax is payable by the owner of the campement.
    ​"owner", in relation to a campement means
    ​(a) in the case of a bungalow or a group of bungalows, or apartments, located on a leasehold campement site situate on pas geometriques, the holder of the title deed of each bungalow or apartment, as the case may be; or
    ​(b) in the case of a bungalow or a group of bungalows, or apartments, located on a campement site owned or leased by a societe or partnership where the associate or partner does not hold the title deed of the bungalow or apartment, the associate
    or partner in proportion to his share in the societe or partnership;
    ​"exempt owner" means an owner of a campement -
    ​(a) who uses the campement as his sole residence; and
    ​(b) the market value of which is less than the amount specified in Part IV of the Fifth Schedule;
    ​​