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ELCPartially AllowedPetition dated 10th March 2025 (number not stated in judgment)· [2026] KEELC 47 (KLR)

Sheria Mtaani Na Shadrack Wambui & another v Kajiado County Assembly & another (Environment and Land Petition E003 of 2025) [2026] KEELC 47 (KLR)

Environment and Land Court
19 January 2026
5,374 words in judgment
View original judgmentRead on Kenya Law Watch case
AI-assisted case brief
·~21 min to read original · ~4 min brief

The bottom line

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Kajiado County's land rates and rent hikes were declared unconstitutional because the county skipped legally required valuation and public participation steps.

What this practically means

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Executive summary

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The petitioners challenged the imposition of escalated land rent and newly introduced land rates on allotted properties within Kajiado County through the Kajiado County Finance Act, 2023, including a notice of 28th February 2025 threatening repossession of plots with three consecutive years of arrears under section 14(7) of that Act. They sought declarations of unconstitutionality, a permanent injunction and certiorari. The respondents defended the measures as a lawful exercise of the county's revenue-raising powers under article 209, citing transitional provisions of the National Rating Act, 2024, and asserting that public participation was carried out. The court framed five issues. It held that the Finance Act, 2023 was enacted when the Rating Act (cap 267) and the Valuation for Rating Act (cap 266) were in force, and that the respondents plainly failed to comply with those statutes' prescribed procedures, notably the preparation of a valuation roll by a qualified valuer, publication for objections and hearing before a valuation court. The alleged GIS-based preliminary valuations had no legal basis. Part 2 of the 8th schedule was declared unconstitutional and void for contravening articles 10, 40(1), 190(2) and 210(1), and the variation of land rent was held arbitrary. The court also found the impugned provisions were not preceded by the mandatory, specific public participation required by the Valuation for Rating Act, and that the repossession notice attempted an impermissibly retrospective application of section 14(7). Certiorari issued quashing the impugned schedule and the 1st January 2025 letter. The permanent injunction was refused as unnecessary, and costs were awarded to the petitioners jointly and severally.

Key legal issues

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01

Compliance with constitutional and statutory framework in imposing revised rent and rates

Holding

The respondents failed to comply with the Rating Act and the Valuation for Rating Act; part 2 of the 8th schedule of the Kajiado County Finance Act, 2023 was declared unconstitutional and void, and the variation of land rent was held arbitrary and without legal basis

Reasoning

The Finance Act, 2023 was enacted when the Rating Act and Valuation for Rating Act were in force, and those statutes prescribed elaborate procedures including preparation of valuation rolls by qualified valuers, publication, objections and a valuation court. No valuation roll existed; the alleged GIS-based preliminary assessments had no legal basis and were undisclosed. Non-compliance offended article 210(1).

p. 8
02

Public participation

Holding

The enactment of the provisions on payment and variation of rates was not preceded by the mandatory public participation required under the Valuation for Rating Act

Reasoning

Although evidence of general participation on the Finance Act as a whole was shown, the Valuation for Rating Act required a specific form of participation: publication of a draft valuation roll by a qualified valuer, invitation of objections and hearing by a valuation court. Failure denied property owners their statutory right to object.

p. 9
03

Retrospective application of section 14(7) of the Finance Act

Holding

The notice of 28th February 2025 threatening repossession of plots with three years' arrears under section 14(7) was improper as an attempt at retrospective application

Reasoning

Applying the Supreme Court's presumption against retrospectivity, the court held that statutes are prima facie prospective. Whatever the intended meaning, the wording of the notice justified the petitioners' reading of a retrospective intention.

p. 10
04

Reliefs

Holding

Declarations and certiorari issued; permanent injunction refused as unnecessary

Reasoning

The court found errors of law in the making of the rates decision, warranting certiorari. With the impugned provision quashed, it ceased to exist, rendering an injunction superfluous.

p. 10

Legal principles established

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  • County governments may raise rates only through the procedure laid down in national legislation, namely the Valuation for Rating Act and the Rating Act
  • A no-taxation-without-legislation rule: taxes and fees may only be imposed as provided by legislation
  • Statutes are presumptively prospective and retrospective effect requires express words or necessary implication
  • Void acts are nullities and need no court order to set them aside

Court orders

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  1. 1.A declaration that part 2 of the 8th schedule of the Kajiado County Finance Act, 2023 requiring payment of land rates on urban trading centers, rural trading centers and adjudication section areas is unconstitutional, null and void as contravening articles 10, 40(1), 190(2) and 210(1) of the Constitution, the Rating Act (Repealed) and part IV of the Valuation for Rating Act (Repealed) as read with the National Rating Act, No. 15 of 2024
  2. 2.A declaration that the variation of land rent payable from the one prescribed in the letter of allotment is unconstitutional, null and void as contravening articles 10, 40(1), 190(2) and 210(1) of the Constitution, the Rating Act (Repealed) and part II of the Valuation for Rating Act (Repealed) read with the National Rating Act, Number 15 of 2024
  3. 3.A judicial review order of certiorari quashing the imposition of rates/decision communicated through the letter from the Director Revenue, Land Rent and Rates Unit stamped 1st January 2025, or any prior or subsequent correspondence listing and imposing the rent and rates payable by each township/trading centre in Kajiado County
  4. 4.Costs of the petition awarded to the petitioners against the respondents, jointly and severally

Authorities

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Legislation

  • Constitution of Kenya, 2010Articles 10, 27, 40(1), 47, 57, 185, 196, 209, 210(1), 190(2)
  • Kajiado County Finance Act2023, section 14(7), part 2 of the 8th schedule
  • Rating Act (Repealed)cap 267
  • Valuation for Rating Act (Repealed)cap 266, part II and part IV
  • National Rating ActNo. 15 of 2024, sections 36 and 59 (transitional provisions cited by respondents)
  • Kajiado County Rating Act2016, sections 4, 5, 6(1), 8(1), 14
  • County Governments ActNot specified
  • Public Finance Management ActNot specified

Cases cited (4)

  • County Government of Kwale v Kenya Airports Authority (KAA)
    (2017) eKLR
  • Eastern Produce Kenya Limited & 6 others v County Government of Nandi
  • Macfoy v United Africa Company Limited
    (1961) 3 All ER 1169
  • SK Macharia & another v Kenya Commercial Bank & 2 others
    (2012) KESC 8 (KLR)
Jurisdiction invoked
Articles 10, 40(1), 190(2) and 210(1) of the Constitution of Kenya, 2010 (constitutional petition challenging county revenue-raising measures)

Key timeline

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Practical implications

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Frequently asked questions

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Cite this brief

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Cite this brief

Caselaw, "Sheria Mtaani Na Shadrack Wambui & another v Kajiado County Assembly & another (Environment and Land Petition E003 of 2025) [2026] KEELC 47 (KLR)", Case Analysis (2026). Petition dated 10th March 2025 (number not stated in judgment). Source: https://new.kenyalaw.org/akn/ke/judgment/keelc/2026/47/eng@2026-01-19

Suggested citation format for research notes or client memos. Always verify the original judgment before relying on any point.