freehold land is liable to rates. The reasoning is, you are benefitting in value increase even when you do nothing to improve your land e.g when govt constructs a road leading to your place

Rent and rates, ngombe na mbuzi

They CANNOT tax freehold land. It is the owner's to hold free and clear of all authority. They have no remedy if the tax is not paid as they can never take posession of the land.

You are supposed to. Problem is that county governments and their predecessors the local authorities are not doing well on enforcement.

Pray tell, under which law? Quote cap and section, please.

“rateable property” includes land, except—
(a) any land used or reserved for roads, streets (including private
streets), car parks, squares, parks, gardens or other open or
enclosed spaces vested in a local authority;
(b) public land as defined and provided for in section 25;
(c) Community land as defined and provided for in section 26; and
(d) any land used for any of the purposes specified in section 27 or
under any rule made thereunder;

27. Certain properties exempted from valuation
(1) No valuation for the purposes of any rate shall be made in respect of any
land which is used, or, is bona fide intended to be used within a reasonable time,
directly and exclusively for any of the following purposes—
(a) public religious worship;
(b) cemeteries, crematoria and burial or burning grounds;
(c) hospitals or other institutions for the treatment of the sick;
(d) educational institutions (including public schools within the meaning
of the Education Act) (Cap. 211) whether or not wholly supported by
endowments or voluntary contributions, and including the residence
of students provided directly by educational institutions or forming part
of, or being ancillary to, educational institutions;
(e) charitable institutions, museums and libraries;
(f) outdoor sports;
(g) National Parks and National Reserves within the meaning of the
Wildlife (Conservation and Management) Act (Cap. 376):

Maybe I should be mean & refer you to Proverbs 6?

There's the Rating Act(Cap 267) & Valuation for Rating Act(Cap 266)

The Valuation for Rating Act section 2

Section 27 of the Valuation & Rating Act

No freehold does not mean that. GoK can actually take away your land and compensate you for it. Freehold only means you do not have a time limitation like you do in leashold like 99 year lease. You also do not pay land rent to GoK

The katiba you voted for is clear in Art 209(3) that a county may impose property rates(sorry if baba read for you). What the county needs to pass is the law to impose those rates like what kiambu has done. Surely if the county is grading the roads to your shamba you need to pay for those local services.

(1) Only the national government may impose --

(a) income tax;
(b) value-added tax;
(c) customs duties and other duties on import and export goods; and
(d) excise tax.

2) An Act of Parliament may authorise the national government to impose any other tax or duty, except a tax specified in clause (3) (a) or (b).

(3) A county may impose--

(a) property rates;
(b) entertainment taxes; and
(c) any other tax that it is authorised to impose by an Act of Parliament.

(4) The national and county governments may impose charges for services.

(5) The taxation and other revenue-raising powers of a county shall not be exercised in a way that prejudices national economic policies, economic activities across county boundaries or the national mobility of goods, services, capital or labour.

See section 27 up there. I know about Karen, even seen those old colonial title deeds that read "Kiambu District".

If Kajiado County Govt today wants to impose rates on your plots, you cannot challenge it based on illegality. Maybe based on "no services rendered" like Karengata.

1. Short title and application
(1) This Act may be cited as the Valuation for Rating Act.
(2) This Act shall apply to any area of a local authority in respect of which any
rate on the valuation of land, other than a rate on the annual value of agricultural land, in the area has been imposed by or under any law.

“agricultural rental value rate” means a rate levied on the annual value
of agricultural land;
“annual value”, in relation to an agricultural rental value rate, means—
(a) in the case of land which is held on a lease from the Government
for a term of 999 years and in respect of which an annual rent has
been reserved by such lease, the annual rent so reserved; and
(b) in the case of any other land, the annual rent which might
reasonably have been reserved if such land had been held on a
lease from the Government for a term of 999 years commencing
with the year 1960;
“area council” means any area council established under the Local