Challenges to Property Rate Administration in the Offinso South Municipality,Ghana

Decentralized governments in Ghana have not been able to realize optimum benefits from their property tax potentials. The paper investigates the administration of property taxation in Ghana using the Offinso South Municipality (OSM) as a study area. Questionnaires were relied on to garner data from property owners in the municipality. It observed that low coverage and collection ratios, inadequate collection modes, and negative public perceptions have worked against the administration of property tax in the OSM. The paper suggests a complete overhaul of the property rate regime in the OSM if the buoyancy of property tax revenue is to be realized. It argues that the rating authority should purge the system of perceived corruptions. It suggests a revamp of the property rate collection means in order to slump rent seeking behavior of the mobile property rate collectors.