Machakos Executive Committee Member for Lands, Housing, Urban Development, Roads and Transport, Nathanael Nganga. File Photo. 
By Andrew Mbuva.
Machakos County Government has dismissed attempts by a section of Members of the County Assembly (MCAs) to halt the implementation of the new County Valuation Roll, insisting that the exercise remains lawful and in force despite recent objections raised on the floor of the Assembly.
In a press statement issued on Wednesday, County Executive Committee Member for Lands, Housing, Urban Development, Roads and Transport, Nathanael Nganga, termed the Assembly's move as legally untenable, arguing that matters already passed through due process cannot be reversed through a simple motion.
Nganga said the valuation roll is anchored on the National Rating Act, 2024, and that the County Assembly had not yet amended the Machakos County Rating Act, 2014, to align it with the new national legislation.
“The County Assembly was acting post-fact because matters that have already been passed through the proper legal processes cannot be revisited without following laid-down procedures and legal provisions,” he stated.
The County Executive further maintained that the Assembly lacks the authority to suspend the valuation roll or the Finance Act through a simple motion, noting that both are money bills that require a structured legislative process to amend or repeal.
According to the county government, the valuation roll was developed in compliance with the law and is intended to promote fairness and equity in property rating. Any proposed changes, Nganga said, must undergo the requisite legislative procedures and receive gubernatorial assent before taking effect.
He also revealed that land values used in the roll were determined by national government valuers and remain significantly lower than prevailing market prices.
The county government defended the valuation exercise as taxpayer-friendly, noting that extensive stakeholder consultations resulted in a substantial reduction of the proposed land rates. Initially set at 2 per cent, the rate was first reduced to 0.5 per cent and later lowered further to 0.2 per cent, representing an overall reduction of 90 per cent.
Nganga accused some MCAs of seeking to reintroduce penalties and arrears that had effectively been removed under the new valuation framework.
“The valuation roll effectively removed penalties and arrears, which some members of the Assembly now want reintroduced through the back door,” he said.
To cushion residents and encourage compliance, the County Executive announced a one-month extension of the ongoing land rates waiver programme. The extension is expected to provide additional time for property owners to regularise their payments and benefit from the waiver.
Nganga emphasized that the county administration remains committed to easing the financial burden on taxpayers while ensuring full compliance with the law.
He also expressed appreciation to residents who have continued to honour their tax obligations, saying their contributions are critical to financing development projects and sustaining service delivery across the county.
The standoff sets the stage for a potential legal and political battle between the County Executive and the Assembly over the implementation of the new valuation framework, a matter likely to have significant implications for property owners and county revenue collection.
