Tools

Nearly all the large and small municipalities across South Africa own or control sizable portfolios of underutilized or underperforming real property assets. These real property assets present [...]

Inclusionary housing (IH) is an important example of a land use regulatory instrument inspired by the concept of land value capture. The IH mechanism encompasses a broad range of applications in [...]

Special rating areas, also often referred to as betterment levies, special assessment districts or city improvement districts (CIDs) refers to an additional tax or assessment paid by property [...]

The term municipal property rates refer to the property tax levied at the local government level in South Africa. The Local Government: Municipal Property Rates Act of 2004, which is the national [...]

A development charge also known as an impact fee or developer contribution, Capital Contribution, Engineering Service Contribution, Bulk Infrastructure Contribution Levy, or an Impact Fee [...]

At the time when South Africa transitioned from Apartheid to democracy, various tax instruments tied to land and property were levied in terms of legislative provisions set by the national [...]

The capital gains tax forms part of income tax of individuals trusts, and companies and it arises when an asset (both movable and immovable property) is disposed. The conditions under which a [...]