By Martin Masai
The simmering dispute between the Machakos County Assembly and the County Executive over the implementation of a new property valuation roll has escalated dramatically after the Assembly issued a public notice suspending the Machakos County Valuation Roll 2024 and all revised property rates.
In a strongly worded notice issued by the Office of the Clerk, the Assembly announced that it had formally resolved on June 16, 2026, to immediately halt implementation of the new valuation roll, accusing the Executive of prematurely charging residents under a framework that has not been approved by law.
The decision followed a motion moved by Kinanie Ward MCA Francis Kavyu and adopted by the House.
At the heart of the dispute is the Assembly’s contention that the County Executive Committee Member (CECM) for Finance Catherine Mutanu began implementing revised property rates before the necessary legislative framework had been enacted by the County Assembly.
The Assembly argues that while county governments have constitutional authority to impose property rates, such taxes can only be levied through properly enacted legislation.
The notice cites several constitutional provisions, including Articles 209 and 210, which provide that taxes, fees and levies can only be imposed, waived or varied through legislation. It further invokes Article 185, which vests legislative authority in county assemblies, and provisions governing public finance, transparency and public participation.
According to the Assembly, the revised rates announced by the Executive remain unenforceable until the proposed Machakos County Finance Bill 2026/2027 is debated, subjected to public participation, approved and enacted into law.
“The old rates continue to apply,” the notice states, adding that residents, businesses, institutions and investors are under no legal obligation to pay property rates based on the new valuation roll.
The Assembly directs the County Executive Committee Member for Finance to continue collecting rates using the existing legal framework pending enactment of the proposed finance legislation.
The notice effectively places the Assembly and Executive on a direct collision course over county revenue collection.
The Assembly’s intervention comes amid growing public resistance to the revised valuation roll, which many residents have described as punitive and unaffordable.
A top county official who is conversant with current county revenue collection culture said ” Why this valuation roll being rushed is obvious. It is aimed at raising Ksh 15b to fund both Wavinya and Wiper Party. It is cash to be stolen”.
This claim could not be independently verified but the source is a respected Wavinya insider.
The notice reveals that the Assembly received a formal complaint from the Machakos Alliance of Residents, which reportedly objected to what it termed excessive increases in rates, inadequate public participation and lack of corresponding improvement in services.
The Assembly also references ongoing court proceedings in Machakos High Court Petition No. E013 of 2025, filed by residents against the County Government and several officials.
According to the notice, the petition challenges the public participation process surrounding the valuation exercise and questions attempts to implement revised rates before completion of the required legal processes.
The latest development significantly raises the stakes in the dispute.
For Governor Wavinya Ndeti’s administration, the valuation roll represents a key revenue mobilisation strategy aimed at expanding county own-source revenue.
The Executive has consistently maintained that property values in Machakos have risen substantially over the years and that rates must be aligned with current market realities.
However, the Assembly argues that even where revised valuations are justified, implementation must strictly follow constitutional and statutory procedures.
The House warns that enforcing unapproved rates could expose residents and businesses to unlawful financial burdens, create economic uncertainty and undermine investor confidence.
The Assembly further maintains that transparency, accountability and public participation must remain at the centre of any changes affecting taxpayers.
The public notice marks one of the strongest assertions of legislative authority by the Assembly in recent months and follows a broader pattern of disagreements between the two arms of county government over taxation and revenue collection.
By directing that only the old rates remain in force, the Assembly has effectively challenged the Executive’s implementation strategy and placed itself squarely on the side of aggrieved residents- who are many and angry.
Whether the Executive complies with the Assembly’s directive or seeks to defend its position through its ministers like Nathaniel Nganga- conflicted as he may be- the courts could determine the next phase of a dispute that is increasingly becoming both a legal and political battle.
Currently, property owners across Machakos have been told that the new valuation roll remains suspended, pending enactment of the Machakos County Finance Bill 2026/2027 and resolution of the issues raised by residents and legislators.
The confrontation has now moved beyond policy disagreement into a full-scale institutional contest over who ultimately controls the process of taxation and revenue collection in Machakos County.
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