Editing Land value tax (section)

===Kenya===
Kenya's LVT history dates to at least 1972, shortly after it achieved independence. Local governments must tax land value but are required to seek approval from the central government for rates that exceed 4 percent. Buildings were not taxed in Kenya as of 2000. The central government is legally required to pay municipalities for the value of land it occupies. Kelly claimed that possibly as a result of this land reform, Kenya became the only stable country in its region.<ref>{{cite web|url=https://www.lincolninst.edu/subcenters/property-valuation-and-taxation-library/dl/kelly.pdf |year=2000 |title=Property Taxation in East Africa: The Tale of Three Reforms|last1=Kelly|first1=Roy|publisher=[[Lincoln Institute of Land Policy]] |archive-url=https://web.archive.org/web/20160512215713/https://www.lincolninst.edu/subcenters/property-valuation-and-taxation-library/dl/kelly.pdf|archive-date=12 May 2016|access-date=25 May 2015}}</ref> As of late 2014, the city of Nairobi still taxed only land values, although a tax on improvements had been proposed.<ref>{{cite news|url=http://www.businessdailyafrica.com/Nairobi-property-owners-brace-for-higher-land-rates/-/539546/2457448/-/vm2tet/-/index.html|title=Nairobi property owners brace for higher land rates|last1=NJOROGE|first1=KIARIE|date=18 September 2014|access-date=25 May 2015|agency=Business Daily}}</ref>