In 1957, Jamaica converted its property tax from one based on the capital value of land and all improvements, to one based on just the unimproved value of land, i.e., to a land value tax. The adoption of the unimproved value of land as the base for Jamaica’s property tax was based on the 1944...

In 1957, Jamaica converted its property tax from one based on the capital value of land and all improvements, to one based on just the unimproved value of land, i.e., to a land value tax.2 In 2002, Jamaica revalued all parcels, the first revaluation in 9 years. In response to the six-fold...