Property rate: GRA exempt churches, schools, cemeteries and others

The Ghana Revenue Authority (GRA) has exempted churches, cemeteries, and schools, among others registered with the Metropolitan, Municipal and District Assemblies (MMDAs) from the payment of property rate.

According to the GRA, the Local Governance Act 2016 (Act 936) mandates all persons and corporate bodies who own immovable properties to pay property rates to MMDAs without any exception.

The GRA says, however, the Act exempts some categories of properties from the payment of property rate.

Below is the advert GRA placed in Mirror announcing the exemptions: