Land Tenure
The Land and Surveys Department, under the Ministry of Natural Resources and the Environment (MNRE) has prime responsibility for all aspects of land tenure in Belize. The department's primary functions are:
- Management and allocation of national lands
- Registration of Land Tenure
- Authentication of Plans for alllegal surveys
- Sub-division of lands
- Valuation of Lands
- Land Use Planning
- Land Information Management
Structure of the Department
The department is headed by the Commissioner of Land and Surveys, who is guided by the relevant Acts. The Commissioner is supported by two Deputy Commissioners who assist by dealing with technical matters regarding land tenure, policy implementation, and related administrative issues.
To effectively administrate each function, the department is organized into "Sections" and services are delivered through the following Sections:
National Estate
Processing of application of national land, land transfers and other related activities
Surveys and Mapping
Approval of plans and map creation, adjustments and permission to survey
Land Information Center
Manages the department's GIS and provides maps and statistics to internal and external customers
Valuation
Determination of values for land
Revenue
Collects revenue generated by the department's activities
Land Registry – titles
Registration of transactions in land within compulsory registration areas (Land Registry) and other unregistered lands (Land Titles)
Physical Planning
Responsible for approval of sub-divisions plans and promotion of National land use planning network
Each section is further supported by six district lands offices whose main functions are to collect taxes and rents, accept applications for land related services, and assist in settling land disputes. Though each section has a specific focus,the activities are inextricably linked and sections are dependent on each other to provide the required services to the public.
The department performs its functions in accordance the following principal acts and the regulations made there-under;
- Bills of Sale
- General Registry
- Land Acquisition (Public Purpose)
- Land Acquisition (Promoters)
- Land Adjudication
- Land Surveyors
- Land Tax
- Land Utilization
- Registered Lands
- National Lands
- Private works construction
- Administration of Estates
- Law of Property
- Strata Titles Registration
Courtesy: World Bank's Doing Business Report
Registering Property in Belize
| Procedure | Time to Complete | Cost to Complete |
|---|---|---|
| Conduct a search of the property records at the Lands Department |
1 Day | NO COST |
| *Obtain tax clearance from the Lands Tax Department |
1 Day (Simultaneous with procedure 3) |
NO COST |
| *Tax clearance stamped on the transfer instrument |
5-10 days (Simultaneous with procedure 2) |
NO COST |
| Property is valued by the Valuation Department |
10-30 days | NO COST |
| Justice of the Peace attests the transfer instrument |
1 Day | NO COST |
| Pay registration fees and stamp duty |
1 - 2 Days | 15 BD x 2 (for land certificate and registration) + 5% (property value after the first BD 20000) (stamp duty) |
| Register the transfer at the Lands Registry |
21 - 30 days | (paid in procedure 6) |
| Notify City Council of changes in ownership | 1 - 2 days | NO COST |
|
* Takes place simultaneously with another procedure. |
||
Land Tax
This tax is collected by the Department of Lands, and is assessed based on the unimproved value of the land. The table below details the values for each district represented in Belize Dollars ($BZD). Land is taxed at the rate of 1%.
| Categories | Corozal and Orange Walk |
Cayo | Belize | Stann Creek | Toledo |
|---|---|---|---|---|---|
| Agricultural l30 acres or less |
$ 100.00 | $ 100.00 | $ 100.00 | $ 100.00 | $ 100.00 |
| Agricultural 31 to 300 acres |
$ 500.00 | $ 550.00 | $ 600.00 | $ 500.00 | $ 100.00 |
| Agricultural 301 acres or more |
$ 600.00 | $ 650.00 | $ 700.00 | $ 600.00 | $ 300.00 |
| Sub-urban | $ 1,000.00 | $ 1,000.00 | $ 1,500.00 | $ 700.00 | $ 500.00 |
| Beaches & Cayes | $ 10,000.00 | N/A | $ 10,000.00 | $ 10,000.00 | $ 5,000.00 |
| Village lots (1 acre or less) |
$ 1,000.00 | $ 1,000.00 | $ 1,000.00 | $ 1,000.00 | $ 500.00 |
Stamp Duty/Transfer Tax
Land Tax or Stamp duty or Transfer tax is governed by the Stamp Duties Act, Chamber 64 of the Laws of Belize. This tax is payable collected to the Department of Lands, and is assessed based on the unimproved value of the land. Both Nationals and foreigners are required to pay 5% of the value of the land. If the value of the land is below US$10,000, then the land is tax exempt.
The table below provides a schedule of fees based on the type of transaction for acquiring land.
| Form No. | Transaction | Stamp Duty | Registration | Certificate |
|---|---|---|---|---|
| R.L.1 | Transfer of Land | 5% & 10% of purchase price or market value | $ 15.00 | $ 15.00 |
| R.L. 2 | Transfer of Lease | 5% & 10% of purchase price or market value | $ 15.00 | $ 15.00 |
| R.L.3 | Transfer of Charge | $0.30 on every part of $50.00 | $ 15.00 | |
| R.L.4 | Transfer of chargee in exercise of power of sale |
5% & 10% of purchase price or market value | $ 15.00 | $ 15.00 |
| R.L.5 | Transfer of profit | |||
| R.L.6 | Transfer by personal representatives | $ 15.00 | $ 15.00 | |
| R.L.7 | Lease or sublease | $0.75 - $6.00 | ||
| R.L.8 | Charge | $15.00 to every $1,000 and $0.75 on part of $50.00 | $ 15.00 | |
| R.L.9 | Discharge of charge | $0.30 on every $50.00 or part thereof | $ 15.00 | |
| R.L.10 | Surrender of Lease | $ 15.00 | ||
| R.L.11 | Grant of easement | $ 15.00 | ||
| R.L.12 | Grant of profit | 5% & 10% of purchase price or market value | $ 15.00 | |
| R.L.13 | Release of profit, easement or restrictive agreement | $ 15.00 | ||
| R.L.14 | Application for partition | $15.00 for each resulting parcel | ||
| R.L.15 | Power ofattorney | $ 15.00 | $ 15.00 | |
| R.L.16 | Notice of revocation of power of attorney | $ 15.00 | ||
| R.L.17 | Application to be registered as proprietor by transmission | $ 15.00 | $ 15.00 | |
| R.L.18 | Caution | $ 15.00 | ||
| R.L.19 | Application for first registration | $ 5.00 | ||
| R.L.20 | Notice of intention to appeal the Supreme Court | $ 15.00 | ||
| R.L.21 | Application to inspect the register | $ 5.00 | ||
| R.L.22 | Application for certified/uncertified copy | $20.00 & $10.00, respectively | ||
| R.L.23 | Application for official search | |||
| R.L.24 | Certificate of official search | |||
| R.L.25 | Mutation | $15.00 per resulting parcel |
$15.00 per resulting parcel |
|
| (a) | Application to combine/subdivide | $15.00 on each resulting parcel | $15.00 on each resulting parcel | |
| (b) | Variation of charge | $15.00 to every $1,000 and $0.75 on part of$50.00 | $ 15.00 | |
| (c) | Transfer of undivided shares | 5% & 10% of purchase price or market value | $ 15.00 | $ 15.00 |
| (d) | Deletion of death of a joint proprietorship | |||
| (e) | Severance of joint proprietorship | $ 15.00 | $ 15.00 | |
| (f) | Forfeiture of lease | No charge | ||
| (g) | Termination of lease | No charge | ||
| (h) | Withdrawal of caution | |||
| (i) | Rectification of the register | |||
| (j) | ||||
| Variation of the term of lease | $ 15.00 | $ 15.00 | ||
| Application for lost land/lease certificate | $100.00 for publication fee | $15.00 for replacement certificate | ||
Property Tax
Property tax is levied and controlled by the respective city councils in each district.Within the City of Belmopan the rate of property tax is set at 2% of the site value as assessed by the Belmopan City Council. On the other hand, the Belize City Council utilizes the rate of 2.5% of the assessed value.
Municipal Garbage Disposal Rates
The Ministry of Labour, Local Government and Rural Development in accordance with the Town Councils (Control of Refuse) By-Laws 2005 (Statutory Instrument No. 13 of 2005) has declared the following rates for the collection of garbage for 2011-12.
| MUNICIPAL GARBAGE RATES | |
|---|---|
| ORANGE WALK TOWN | |
| Large Business | $52.00 per month |
| Medium Sized Businesses | $13.00 - $26.00 per month |
| Small Businesses | $8.00 - $13.00 per month |
| BELIZE CITY COUNCIL | |
| Mom and Pops | $10.00 |
| All Business establishments except Mom and Pops | |
| First Cubic yard of Garbage | $34.20 |
| Additional garbage above the first cubic yd. | $24.20 |
| 5% penalty on late payment of fees | |
| Dump Site Fees | |
| First Cubic yard of Garbage | $32.00 |
| Additional garbage above the first cubic yd. | $22.00 |
| SAN PEDRO TOWN COUNCIL | |
| Restaurant | |
| Deli/Fast Food | $25.00 per month |
| Medium | $75.00 per month |
| Large | $125.00 per month |
| Hardware | |
| Small | $75.00 per month |
| Large | $125.00 per month |
| Hotels/Resorts | |
| Small | $50.00 per month |
| Medium | $75.00 per month |
| Large | $125.00 per month |
| Shops/Supermarkets | |
| Shops (small) | $25.00 per month |
| Shops (medium) | $50.00 per month |
| Store | $100.00 per month |
| Supermarket | $150.00 per month |
| Bars | $50.00 per month |
| Clubs | $75.00 per month |
| Gift Shops | $75.00 per month |
| Meat Shops | $50.00 per month |
| Golf Cart Rentals | $50.00 per month |
| Fruit & Vegetable Shop | |
| Small | $50.00 per month |
| Medium | $75.00 per month |
| BELMOPAN CITY COUNCIL | |
| Residential | $5.00 per month |
| Commercial Fees | $12.00 per month for small business |
| $25.00 per month for medium business | |
| $50.00 per month for large business | |
| Refuse and Debris | $75.00 per load (14 cubic yards) |
| BENQUE VIEJO TOWN COUNCIL | |
| Household Garbage | $6.00 per month |
| Small Business | $10.00 - $18.00 per month |
| Big Business | $35.00 - $50.00 per month |
| DANGRIGA TOWN COUNCIL | |
| Household garbage | $8.00 per month |
| Commercial large Businesses | $80.00 per month |
| Medium Sized Businesses | $40.00 per month |
| Small Businesses | $20.00 per month |
| Garden/Yard Waste | $25.00 per cubic yard |
| Construction Waste | $25.00 per cubic yard |
| White Goods | $10.00 per unit minimum rate |
| (Freezers/Refrigerators'/Stoves/AC/Washers) | |
| Derelict Vehicle | |
| Cars | $50.00 |
| Pickups/Van | $75.00 |
| PUNTA GORDA TOWN COUNCIL | |
| Household Garbage | $5.00 per month |
| Small Businesses | $6.00 per week |
| Large Businesses | $10.00 per week |
| Garden/Yard Waste | $25.00 per cubic yard |
| Construction Waste | $15.00 per cubic yard |
| White Goods | $5.00 per unit minimum rate |
| Refrigerator/range/computers/AC Unit/Freezer - | $7.00 per unit |
| Derelict Vehicles | $25.00 per car |
This document/effort/project has been produced with the financial assistance of the