In 2003-04, Jamaica undertook a comprehensive evaluation of its tax structure, including its land value tax (property tax), which is based on the unimproved value of land. This article summarizes the recent analysis of Jamaica's land value tax and the recommendations that were made. After providing a brief history, the article considers various aspects of the land value tax, including, among others, the tax base, valuation of land, tax rates, objections to assessed values, statutory and discretionary relief, and tax collection.