On 13 October 2026 the Nairobi City County Cabinet, chaired by Governor Sakaja Johnson, approved a fresh application procedure for land rates exemptions.

All exemptions granted under the repealed legislation must be reviewed against the National Rating Act, 2024, which became effective on 24 December 2024.

The County Lands sub‑sector will verify each claim through site inspections, update records and ensure compliance before the 1 January 2027 billing cycle.

Applications must be submitted to the County Executive Committee Member responsible for Lands at City Hall, as confirmed by County Receiver of Revenue Tiras Njoroge.

Exemptions now apply only to land used for public religious worship, cemeteries, crematoria, public health facilities, public schools, libraries, museums, outdoor sports grounds, dams, wayleaves, national monuments, freehold agricultural land and land dedicated exclusively to public purposes such as roads, utilities and parks.

Private hospitals, clinics, schools, colleges, universities, sports clubs, charitable institutions and student hostels that previously enjoyed blanket exemptions under the old law may now be liable for rates.

Landlords leasing property to foreign embassies or diplomatic missions will also be liable for rates where the properties remain registered in their names.