A number of organizations, including churches, cemeteries and schools, are exempt from paying property rates to the Ghana Revenue Authority (GRA).

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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.

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

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

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