Register unpaid tax as a charge against the property

Record unpaid tax as a legal charge, lien, or encumbrance against the property so that the debt stays attached to the asset until it is settled. This protects the public claim without requiring immediate seizure.

• A functioning land or title registry exists.

• Large arrears sit on valuable properties that may be transferred or refinanced later.

• The city wants a serious enforcement backstop that is less abrupt than auction.

• A legal basis to record and release the charge, plus coordination with the registry.

• Careful case selection and accurate property identification.

• Do not treat this as an early move where titles are largely informal or disputed.

• It is not worth it for small debts where filing costs exceed likely recovery.

These are stronger compliance tools and usually need clear political backing. They are powerful precisely because they touch transactions people care about, so delays, opacity, or favouritism can become politically costly very quickly.

The full card would help the city plan case selection, registry coordination, legal notices, filing and release procedures, and the safeguards needed so the tool is used seriously and not casually.

• Require tax clearance for transfers and key permits; Visit major defaulters in person.

• Support and fast problem resolution

• These cards reduce avoidable non-payment by helping the city answer questions and fix straightforward mistakes quickly.

A charge, lien, or encumbrance on the property turns tax debt into a claim that follows the asset. This makes it harder for large arrears simply to sit untouched until ownership changes or a new transaction occurs. It is not a casual first-step enforcement tool. It works best as a serious backstop for higher-value, well-documented debts where the property can be identified clearly and the city is prepared to manage the legal and registry process carefully.

• A functioning land or title registry exists and can record charges or encumbrances.

• Large arrears sit on valuable properties that may later be transferred, refinanced, or regularised.

• The city wants a serious enforcement backstop that is less immediate and politically sharper than auction.

• Begin with a narrow class of cases where the debt is large, the property identification is strong, and the chances of later recovery are realistic.

• If titles are only partially formal, focus first on the properties and registry segments where the tool is genuinely workable.

• Do not open filing widely until the city can also release charges promptly when debts are paid.

• What debt threshold should trigger filing, and whether repeated non-payment, debtor behaviour, or property value should also matter.

• How the city will distinguish between owner-occupied homes, abandoned properties, commercial assets, and socially sensitive cases.

• Whether the city will file automatically after a defined notice ladder or only after management review of each case.

First 90 days

• Review the legal basis and the registry process carefully, including what information must be on file before a charge can be recorded.

• Build a short list of candidate cases and verify the debt, property reference, owner identity, and notice history before filing begins.

• Design the filing, tracking, and release workflow so the city does not create unresolved encumbrances by accident.

6 to 12 months

• File the first cases on a pilot basis and review the administrative burden closely.

• Check how registry staff interpret the filing requirements and where delays or mismatches arise.

• Use the pilot to refine the debt threshold, notice package, and case-selection criteria.

12 to 24 months and beyond

• Expand only once the city has proven it can file and release charges accurately and without excessive delay.

• Bring lien or charge status into the weekly large-debtor monitoring system so follow-up is not lost.

• Use the experience to decide whether the tool should remain highly selective or become a broader backstop for a defined debt tier.

• The legal basis must be unambiguous on the city’s power to register, maintain, and release the charge.

• Define who approves filing, who communicates with the registry, and who certifies discharge once the debt is settled.

• If the law provides priority rules or interaction with mortgages and other claims, the city should understand those implications before filing cases widely.

• The city needs accurate property IDs, clean debt records, and staff who can prepare filings carefully.

• Registry coordination is not optional; one weak link can create long delays or invalid filings.

• Customer-facing teams need a clear explanation of what the charge means and what the taxpayer must do to have it removed.

• Weak case preparation can expose the city to challenge and slow release of legitimate transactions.

• If the city uses the tool on small debts, filing costs and political friction may outweigh recovery value.

• If releases are slow after payment, the city can generate significant mistrust and complaints from taxpayers who have already settled.

• Number and value of charges filed.

• Share of filed cases later settled, transferred, or otherwise resolved.

• Average time from payment to release of the charge.

• Administrative cost and staff time per filed case.

• Require tax clearance for transfers and key permits.

• Visit major defaulters in person.

• Use a clear overdue notice ladder.

• Which debts are material enough to justify a registry-based enforcement step?

• Can the city identify those properties and owners with enough confidence to file cleanly?

• How quickly will the city release a charge once payment arrives?

• What protections are needed for socially sensitive cases?

• D. Support taxpayers and fix avoidable problems