The Valuation and Valuers Registration Act

©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG.705
CHAPTER 138
THE VALUATION AND VALUERS REGISTRATION ACT
[PRINCIPAL LEGISLATION]
Arrangement of Sections
Section Title
part i
PRELIMINARY PROVISIONS
1. Short title.
2. Application.
3. Interpretation.
part ii
THE CHIEF VALUER
4. Chief Valuer.
5. Appointment of Chief Valuer.
6. Powers and functions of Chief Valuer.
7. Verification of valuation report.
8. Appointment of Assistants Chief Valuer.
9. Government valuers.
10. Authorised valuers.
11. Power to delegate.
part iii
VALUERS REGISTRATION BOARD
12. Establishment of Board.
13. Composition of Board.
14. Functions of Board.
15. Committees of Board.
16. Power to delegate functions.
17. Power to conduct inquiries.
18. Secrecy.
19. Unfair competition in valuation practice.
20. Practice, ethics and conduct.
21. Investigation of complaints.
22. Decision by Board.
23. Appointment and functions of Registrar.
24. Secretariat.

20. Practice, ethics and conduct.
21. Investigation of complaints.
22. Decision by Board.
23. Appointment and functions of Registrar.
24. Secretariat.

©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG.THE VALUATION AND VALUERS REGISTRATION ACT [CAP. 138 R.E. 2023]
706
part iv
REGISTRATION OF VALUERS
(a) General Requirements
25. Prohibition for practising as valuer without certificate. 26. Application and qualifications for registration of valuers. (b) Categories of Valuers Registration
27. Categories of registration. 28. Full registered valuer. 29. Temporary registered valuer. 30. Provisionally registered valuer. (c) Granting and Refusal of Application
31. Grant of Practising Certificate. 32. Refusal of application. 33. Appeal to Minister. 34. Validity of practising certificate. 35. Renewal of certificate. (d) Rights, Privileges, Designation of valuers and Enlistment
36. Rights and privileges of registered valuer. 37. Designation upon registration. 38. Enlisting of valuers. (e) Register
39. Register. 40. Publication of list of registered valuers. 41. Inspection of Register. 42. Registration of documents received in evidence. (f) Suspension, Cancellation and Publication of Certificates
43. Suspension of certificate. 44.

r. 42. Registration of documents received in evidence. (f) Suspension, Cancellation and Publication of Certificates
43. Suspension of certificate. 44.

Cancellation of practising certificate. 45. Publication of suspension or cancellation of certificate. 46. Publication as evidence of holding practising certificate. part v
GUIDANCE ON VALUATION PRACTICE
47. Guidance on valuation practice. 48. Types of valuation. 49. Purposes of valuation.

g practising certificate. part v
GUIDANCE ON VALUATION PRACTICE
47. Guidance on valuation practice. 48. Types of valuation. 49. Purposes of valuation.

©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG.707
THE VALUATION AND VALUERS REGISTRATION ACT [CAP. 138 R.E. 2023]
50. Basis of Valuation.
51. Methods of valuation.
52. Validity of valuation.
53. Cut off date and limitation period.
54. Best practice guidelines.
55. Access to land, buildings, etc..
56. Submission of relevant information.
57. Valuer not to act as agent for unregistered valuer.
part vi
FINANCIAL PROVISIONS
58. Sources of funds.
59. Accounts.
60. Audit.
61. Annual performance report.
part vii
GENERAL PROVISIONS
62. Restriction on use of title and practice by unregistered valuers.
63. Certificate of valuation report.
64. Valuation fees.
65. Infringement by body corporate.
66. Preparation of Code of Ethics.
67. Offences.
68. Negligence by registered valuer.
69. Immunity.
70. Regulations.
71. Rules.
72. Inconsistency with other laws.
73. Savings and transition.
74. Amendment of other written related laws.
SCHEDULES

ity.
70. Regulations.
71. Rules.
72. Inconsistency with other laws.
73. Savings and transition.
74. Amendment of other written related laws.
SCHEDULES

©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG.708
CHAPTER 138
THE VALUATION AND VALUERS REGISTRATION ACT
An Act to provide for powers and functions of Chief Valuer of the
Government; to establish the Valuers Registration Board; to provide for
the functions and management of the Board; to provide for regulation
and control of valuation profession and practice; and to provide for
related matters. [1st January, 2017]
[GN. No. 1 of 2017]
Act No. 7 of 2016
PART I
PRELIMINARY PROVISIONS
1. This Act may be cited as the Valuation and Valuers
Registration Act. 2. This Act shall apply in Mainland Tanzania. 3.

PART I
PRELIMINARY PROVISIONS
1. This Act may be cited as the Valuation and Valuers
Registration Act. 2. This Act shall apply in Mainland Tanzania. 3.

In this Act, unless the context otherwise requires-
“association” means an association formed by persons
practising valuation and allied practice;
“Assistant Chief Valuer” means a person appointed as
Assistant Chief Valuer of the Government pursuant to
section 8;
“Authorised valuer” means a valuer authorised under section
10 to carry out valuation functions;
“Board” means the Valuers Registration Board established
under section 12;
“certificate” means a practising certificate issued under this
Act;
“Chairman” means the Chairman of the Board and includes
a Vice Chairman or a person appointed to act as such;
Short title
Application
Interpretation

;
“Chairman” means the Chairman of the Board and includes
a Vice Chairman or a person appointed to act as such;
Short title
Application
Interpretation

©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG.709
THE VALUATION AND VALUERS REGISTRATION ACT [CAP. 138 R.E.

eserved. No part of this book may be reproduced or distributed without permission of OAG.709
THE VALUATION AND VALUERS REGISTRATION ACT [CAP. 138 R.E.

2023]
“Chief Valuer” means the person appointed as Chief Valuer
of the Government pursuant to section 5;
“client” means a person who requests valuation to be carried
out by a registered valuer under this Act;
“comparable property” means a property that shares
common features with the property under valuation;
“Government valuer” means a valuer employed by the
Government and who discharge duties pursuant to
section 9;
“land” has the same meaning ascribed to it by the Land Act;
“market value” means the estimated amount for which an
asset should exchange on the date of valuation between a
willing buyer and a willing seller after proper marketing
wherein the parties had each acted knowledgeably,
prudently, and without compulsion;
“Minister” means the Minister responsible for lands;
“property” means interests, rights and benefits related to the
ownership of physical land and improvements thereon,
or movable assets;
“registered valuer” means a person registered as valuer to
carry out valuation under this Act;
“Registrar” means a Registrar of the Board appointed
pursuant to section 23;
“technician valuer” means a person who is enlisted as
technician valuer under this Act;
“valuation” means a process in which the value of an interest
in property is assessed by the valuer;
“valuation practice” means a system where a valuer
determines value of an interest in landed and nonlanded
property, business, ownership or user rights;
“valuer” means a person who hold at least a first degree in
real estate or equivalent qualification with specialisation
in valuation.

or user rights;
“valuer” means a person who hold at least a first degree in
real estate or equivalent qualification with specialisation
in valuation.

Cap. 113

Cap. 113

©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG.THE VALUATION AND VALUERS REGISTRATION ACT [CAP. 138 R.E. 2023]
710
PART II
THE CHIEF VALUER
4. There shall be a Chief Valuer within the Ministry responsible
for lands who shall be responsible for advising the Government
on all matters relating to valuation practice and activities. 5.–(1) The Chief Valuer shall be appointed by the President. (2) A person is qualified to be appointed as Chief Valuer if
that person-
(a) holds at least masters degree or equivalent qualification
in valuation from a recognised institution;
(b) is a fully registered valuer;
(c) have experience in the field of valuation for not less
than ten years; and
(d) is of a proven probity.

titution;
(b) is a fully registered valuer;
(c) have experience in the field of valuation for not less
than ten years; and
(d) is of a proven probity.

6.–(1) The Chief Valuer shall be the principal advisor to the
Government on all matters relating to valuation, and the Head
of the Valuation Department within the Ministry, and shall
have the following functions:
(a) to advise the Government on valuation matters and
activities, including valuation rates in purchase and
dispose of Government properties;
(b) to carry out valuation of properties or other assets upon
request from the Government, institutions, individuals
and members of the public;
(c) to carry out research and maintain a valuation data
bank for the use by valuers and members of the public;
(d) to prepare and maintain a database on property
transaction or related data relating to the Government;
(e) to prepare and submit to the Minister, quarterly reports
on valuation activities;
(f) notify the Board or other relevant authority on any
professional misconduct committed by a registered or
enlisted valuer;
Chief Valuer
Appointment of
Chief Valuer
Powers and
functions of Chief
Valuer

ny
professional misconduct committed by a registered or
enlisted valuer;
Chief Valuer
Appointment of
Chief Valuer
Powers and
functions of Chief
Valuer

©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG.711
THE VALUATION AND VALUERS REGISTRATION ACT [CAP. 138 R.E. 2023]
(g) manage complaints arising out of Government
valuation;
(h) to carry out or cause to be carried out, oversee and
approve or endorse all valuation reports prescribed
under this Act; and
(i) to perform any other function as may be assigned by
the Minister. (2) In performing functions under subsection (1), the Chief
Valuer shall have powers to-
(a) impose fees in respect of services rendered by
Government valuers as may be prescribed by the
Minister;
(b) recommend to the relevant disciplinary authority,
measures to be taken against Government valuer or
enlisted valuer; and
(c) appoint or approve valuers for specific valuation
assignment as may be required.

res to be taken against Government valuer or
enlisted valuer; and
(c) appoint or approve valuers for specific valuation
assignment as may be required.

(3) The Chief Valuer shall perform functions and exercise
powers under this Act in a manner which-
(a) promotes transparency and public confidence;
(b) does not allow any other interest to compromise or in
any other way jeopardise the integrity of the valuation
profession; and
(c) manifests fairness and impartiality to all without due
regard to ones social or economic status. 7.–(1) Where the Chief Valuer is satisfied that the valuation
was not properly conducted, he may-
(a) disapprove the valuation report; or
(b) visit the property which is a subject of valuation for the
purpose of verification. (2) Where, upon verification of the valuation under
subsection (1), the Chief Valuer is satisfied that the valuation
is not in compliance with valuation guidelines, he may-
(a) recommend to the relevant disciplinary authority on
measures to be taken against such registered valuer; or
Verification of
valuation report

may-
(a) recommend to the relevant disciplinary authority on
measures to be taken against such registered valuer; or
Verification of
valuation report

©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG.THE VALUATION AND VALUERS REGISTRATION ACT [CAP. 138 R.E. 2023]
712
(b) assign another registered valuer to conduct valuation
on the property. 8.–(1) There shall be such number of Assistants Chief Valuer
who shall be appointed through recruitment procedures in
terms of the Public Service Act, and who shall assist the Chief
Valuer in the performance of his functions under this Act. (2) A person is qualified to be appointed as an Assistant Chief
Valuer if that person is a valuer who possesses qualification set
out in section 5(2). (3) An Assistant Chief Valuer shall be responsible to the
Chief Valuer and shall perform functions as may be assigned
to him by the Chief Valuer.

(2). (3) An Assistant Chief Valuer shall be responsible to the
Chief Valuer and shall perform functions as may be assigned
to him by the Chief Valuer.

(4) Assistants Chief Valuer shall be located in such zonal
offices or in any areas as the Chief Valuer may determine
9.–(1) There shall be Government valuers who shall be
appointed or employed in accordance with the Public Service
Act, and who shall undertake valuation functions in the
public sectors in the Ministries, Departments, Government
Institutions and local government authorities. (2) The Government valuers shall practice valuation under
directives and supervision of the Chief Valuer. (3) Without prejudice to subsection (1), the Government
valuer may also conduct valuation in private sector upon
request by the private individual, or entity. 10.–(1) For the better and effective carrying out his functions
under this Act, the Chief Valuer may appoint any fully
registered valuer to be an authorised valuer. (2) Authorised valuers shall be responsible for discharging
functions in such regions or districts as the Chief Valuer may
prescribe in the letter of appointment. (3) In performing functions under this Act, an authorised
valuer shall be responsible to Assistant Chief Valuer. (4) An appointment of authorised valuer under this section
shall be published in the Gazette.

d
valuer shall be responsible to Assistant Chief Valuer. (4) An appointment of authorised valuer under this section
shall be published in the Gazette.

Appointment of
Assistants Chief
Valuer
Cap. 298
Government
valuers
Cap. 298
Authorised
valuers

Appointment of
Assistants Chief
Valuer
Cap. 298
Government
valuers
Cap. 298
Authorised
valuers

©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG.713
THE VALUATION AND VALUERS REGISTRATION ACT [CAP. 138 R.E. 2023]
11.–(1) For purposes of effective carrying out of his functions
under this Act, the Chief Valuer may delegate his functions to
Assistant Chief Valuer or authorised valuer appointed under
this Act. (2) Any such delegation may be made in respect of any
particular matter or any class of matters or generally or may be
limited to any part of Mainland Tanzania. (3) A delegation made under this section shall be revocable
at will and shall not prevent the exercise or performance of any
powers, duties or functions of the Chief Valuer. PART III
VALUERS REGISTRATION BOARD
12.–(1) There shall be established a Board to be known as the
Valuers Registration Board.

ons of the Chief Valuer. PART III
VALUERS REGISTRATION BOARD
12.–(1) There shall be established a Board to be known as the
Valuers Registration Board.

(2) The Board shall be a body corporate with perpetual
succession, common seal and in its name, be capable of-
(a) suing and being sued;
(b) acquiring, holding and disposing of real and personal
property;
(c) entering into any contract or other transaction, and
doing or suffering to do all such other acts and things
which a body corporate may lawfully do; and
(d) exercising the powers and performing the functions
conferred to it under this Act. (3) Notwithstanding subsection (2), the Attorney General
through the Solicitor General, shall have the right to intervene
in any suit or matter instituted by or against the Board. (4) Where the Attorney General intervenes in any suit or
matter, the provisions of the Government Proceedings Act
shall apply in relation to the proceedings of that suit or matter
as if the suit or matter had been instituted by or against the
Government. Power to delegate
Establishment of
Board
Cap. 5

ings of that suit or matter
as if the suit or matter had been instituted by or against the
Government. Power to delegate
Establishment of
Board
Cap. 5

©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG.THE VALUATION AND VALUERS REGISTRATION ACT [CAP. 138 R.E. 2023]
714
(5) For purposes of subsection (3), the Board shall have the
duty to notify the Attorney General on any impending suit or
matter by or against the Board. (6) Procedure for the conduct of business by the Board shall
be as stipulated in the First Schedule. 13.–(1) The Board shall consist of not more than nine members
appointed by the Minister as follows:
(a) the Chairman;
(b) a senior registered valuer from the Ministry responsible
for lands;
(c) one registered valuer working with the local
government nominated by the Ministry responsible for
local government;
(d) two representatives of an association of valuers;
(e) a representative of institutions of higher learning
offering valuation profession training;
(f) a Law Officer nominated by the Attorney General;
(g) an accountant specialised in finance nominated by the
National Board of Accountants and Auditors; and
(h) a representative of the Tanzania association of Bankers.

t specialised in finance nominated by the
National Board of Accountants and Auditors; and
(h) a representative of the Tanzania association of Bankers.

(2) Except for a member nominated under paragraphs (f),
(g) and (h) of subsection (1), a person shall not be appointed
to the Board unless he is a professional valuer registered under
this Act. (3) The Chairman shall be appointed after a competitive
recruitment process to be undertaken by the Ministry. (4) In appointing members of the Board under subsection
(1), the Minister shall consider skills, experience and gender
representation. (5) Registrar shall be the secretary to the Board. (6) The Board may co-opt any person to assist the Board on
deliberation of any issue or matter that requires the person’s
skills, expertise or advice, but the co-opted person shall have
no right to vote in any meeting of the Board. Composition of
Board

quires the person’s
skills, expertise or advice, but the co-opted person shall have
no right to vote in any meeting of the Board. Composition of
Board

©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG.715
THE VALUATION AND VALUERS REGISTRATION ACT [CAP. 138 R.E.

eserved. No part of this book may be reproduced or distributed without permission of OAG.715
THE VALUATION AND VALUERS REGISTRATION ACT [CAP. 138 R.E.

2023]
14.–(1) The Board shall perform the following functions:
(a) register valuers and enlist technician valuers under this
Act;
(b) issue certificate to persons qualified to practice
valuation;
(c) evaluate academic and practical qualification for the
purposes of registration;
(d) publish in the Gazette and a daily news paper of wide
circulation in each year, a list containing the name,
address and qualifications of all registered valuers on
the Register;
(e) exercise effective disciplinary control over the
professional ethics and conduct of valuation practice;
(f) promote and encourage educational advancement with
regard to the practice of the valuation profession;
(g) in matters relating to valuation practise, to receive
and determine complains raised from Chief Valuer,
practising valuers of the Government and general
public;
(h) consult with institutions that train valuers and
associations with the view to ensuring adherence to
rules of best practice;
(i) organise courses, conferences, seminars, discussions
and consultations on matters relating to valuation;
(j) create enabling environment that facilitates professional
advancement of registered valuers;
(k) conduct regular Continuing Professional Education;
(l) arrange for publication and dissemination of materials
regarding the practice of valuation;
(m) ensure that valuation practice is undertaken in
conformity with laid down valuation standards;
(n) conduct regular quality control of valuations carried
out by practising valuers at a frequency determined by
the Board, and take appropriate actions; and
(o) to carry out such other functions as the Minister may
direct.

ng valuers at a frequency determined by
the Board, and take appropriate actions; and
(o) to carry out such other functions as the Minister may
direct.

Functions of
Board

Functions of
Board

©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG.THE VALUATION AND VALUERS REGISTRATION ACT [CAP. 138 R.E. 2023]
716
(2) In performing its functions under subsection (1), the
Board shall-
(a) instill confidence in the operations and management of
the valuation profession;
(b) ensure that the operation of valuation practice is
performed with uniform and by honest and competent
persons;
(c) protect the interests of consumers of valuation services;
(d) enhance public knowledge, awareness and
understanding of the valuation with particular
reference to-
(i) the rights and obligations of consumers of and
valuers as providers of valuation services; and
(ii) the ways in which complaints and disputes may be
resolved. 15.–(1) For purpose of effective carrying out its functions under
this Act, the Board may form such number of committees.

nd disputes may be
resolved. 15.–(1) For purpose of effective carrying out its functions under
this Act, the Board may form such number of committees.

(2) Without prejudice to subsection (1), the committees
shall include-
(a) Technical Committee;
(b) Continuing Professional Education and Examinations
Committee;
(c) Ethics and Disciplinary Committee;
(d) Arbitration Committee; and
(e) any other committee that the Board may appoint
16.–(1) The Board may delegate its functions under this Act to
the Committee of the Board:
Provided that, such delegation shall not be made by the
Board on functions or duties relating to-
(a) admission of applicants for registration;
(b) approval of annual budgets, work programmes or
accounts; and
(c) disciplinary measures of valuers. Committees of
Board
Power to delegate
functions

(b) approval of annual budgets, work programmes or
accounts; and
(c) disciplinary measures of valuers. Committees of
Board
Power to delegate
functions

©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG.717
THE VALUATION AND VALUERS REGISTRATION ACT [CAP. 138 R.E. 2023]
(2) Without prejudice to the provisions of subsection (1),
the Committee may co-opt members out of the Board for the
purposes of discharge of its duties. 17.–(1) The Board may, on its own motion or upon directives
in writing by the Minister, conduct an inquiry on a specific
subject matter prescribed by the Minister or where the Board
considers it necessary or desirable for the purpose of carrying
out its functions. (2) The Minister may specify in a direction under subsection
(1) time within which the Board shall submit its report on the
inquiry and the Board shall submit its report to the Minister
within that time.

section
(1) time within which the Board shall submit its report on the
inquiry and the Board shall submit its report to the Minister
within that time.

(3) Where the inquiry is intended to involve the public,
the Board shall issue notice of such inquiry in the Gazette
and in a newspaper of wide circulation in Mainland Tanzania
specifying the purpose of the inquiry, the time within which
submission may be made to the Board, the form or manner
in which submission shall be made, the subject matter of the
inquiry and the source of such inquiry. (4) For the purpose of the proceedings at any inquiry to be
held by the Board-
(a) the Chairman shall administer oaths in accordance with
the provisions of the Oath and Statutory Declaration
Act and in the name of the Board, issue summons
under his hand directing the person named to attend
at the time and place mentioned and give evidence or
produce documents specified in the notice;
(b) the Board shall have power to make any such order
as to payment by any party of any costs or witnesses
expenses as it may think fit;
(c) any person who is not satisfied with the decision of the
Board may, within twenty one days from the date of the
decision, appeal to the High Court;
Power to conduct
inquiries
Cap. 34

with the decision of the
Board may, within twenty one days from the date of the
decision, appeal to the High Court;
Power to conduct
inquiries
Cap. 34

©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG.THE VALUATION AND VALUERS REGISTRATION ACT [CAP. 138 R.E. 2023]
718
(d) subject to the preceding provisions of this section
and to any rules made therein, the Board shall have
power, at any inquiry by the Board to regulate its own
procedure; and
(e) the Board may direct the publication in such terms and
manner as it may think fit, of a report of any inquiry
held by the Board. 18. Except for the purposes of the performance of his
functions, when so required by law or authorised by the Board
or Chief Valuer, a member of the Board, staff of the Board or
registered valuer shall not disclose any information relating to
valuation report in respect of a client acquired in the course of
employment or the discharge of his duties.

not disclose any information relating to
valuation report in respect of a client acquired in the course of
employment or the discharge of his duties.

19.–(1) The Board shall deal with all competition issues which
may arise in the course of performance of valuation functions,
and may investigate and report on such issues to the Fair
Competition Commission or any other relevant authority in
relation to-
(a) any contravention of the Fair Competition Act;
(b) actual or potential competition in any market for
services provided by valuers; and
(c) any detriment likely to result to the members of the
public. (2) The Board shall, in conducting investigation under this
section, take into account-
(a) whether the conditions for effective competition
exist in relation to the provision of services by way of
valuation work in the market;
(b) whether any exercise by the Board of its powers is likely
to cause any lessening of competition or additional
costs in valuation and is likely to be detrimental to the
public;
(c) whether any such detriment to the public is likely to
outweigh any benefits to the public resulting from the
exercise of its powers by the Board. Secrecy
Unfair
competition in
valuation practice
Cap. 285

outweigh any benefits to the public resulting from the
exercise of its powers by the Board. Secrecy
Unfair
competition in
valuation practice
Cap. 285

©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG.719
THE VALUATION AND VALUERS REGISTRATION ACT [CAP. 138 R.E. 2023]
20. Every registered valuer or enlisted valuer shall have the
obligation to conduct affairs of the profession with the highest
degree of honesty, skill and integrity and shall be required to
observe the code of conduct and ethics prescribed under this Act. 21.–(1) Where a complaint is lodged to the Board against
any registered valuer or enlisted valuer, the Board may cause
an investigation to be conducted into such complaint by the
Ethics and Disciplinary Committee of the Board. (2) The Ethics and Disciplinary Committee shall conduct a
preliminary investigation in a manner it sees fit and submit to
the Board the investigation report. (3) The Ethics and Disciplinary Committee may, in the
process of investigation, invite any person to provide expertise
as may be required. 22.–(1) The Board may, upon receiving a report from the
Ethics and Disciplinary Committee-
(a) consider the report and determine the matter; or
(b) cause the inquiry to be conducted into the matter.

rom the
Ethics and Disciplinary Committee-
(a) consider the report and determine the matter; or
(b) cause the inquiry to be conducted into the matter.

(2) The Board may make rules prescribing the conduct of
investigation and inquiry under this Act. 23.–(1) The Minister may, after consultation with a Board,
appoint a fully registered valuer to be the Registrar. (2) The Registrar shall be the Chief Executive Officer, and
shall be responsible for the day to day management of activities
of the Board. (3) The Registrar shall hold office for a term of three years,
and may, subject to his satisfactory performance, be eligible for
reappointment for one further term of three years. (4) Functions of the Registrar shall be to-
(a) effect registration of valuers and enlistment of technician
valuers as approved and directed by the Board;
(b) prepare various reports and other document on
valuation matters for deliberation by the Board;
(c) arrange and keep minutes of the Board;
Practice, ethics
and conduct
Investigation of
complaints
Decision by
Board
Appointment
and functions of
Registrar

range and keep minutes of the Board;
Practice, ethics
and conduct
Investigation of
complaints
Decision by
Board
Appointment
and functions of
Registrar

©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG.THE VALUATION AND VALUERS REGISTRATION ACT [CAP. 138 R.E. 2023]
720
(d) keep and maintain the Register under the directives of
the Board;
(e) effect suspension or cancellation of certificates issued to
registered valuers and enlisted technicians as directed
by the Board;
(f) facilitate communication on behalf of the Board
between the Board and valuers, Chief Valuers and
other institutions;
(g) issue valuation certificate after approval of the Board;
and
(h) perform other functions as may be specified by the
Board. (5) In performing functions under this Act, the Registrar
shall be responsible to the Board. 24.–(1) There shall be the Secretariat of the Board composed of
the Registrar and such number of staff appointed or employed
on such terms as the Board shall direct. (2) Staff appointed or employed under this Act shall be
responsible to the Registrar and shall discharge such functions
as the Registrar may determine.

2) Staff appointed or employed under this Act shall be
responsible to the Registrar and shall discharge such functions
as the Registrar may determine.

PART IV
REGISTRATION OF VALUERS
(a) General Requirements
25.–(1) A person or firm shall not undertake any activity
relating to valuation under this Act without a certificate issued
by the Board. (2) A person or firm who contravenes this section commits
an offence and on conviction, shall be liable to-
(a) in the case of an individual, a fine of not less than
five million shillings and not exceeding twenty million
shillings, or to imprisonment for a term of not less than
two years but not exceeding five years, or to both;
(b) in the case of body corporate, a fine of not less than
twenty million shillings. Secretariat
Prohibition for
practising as
valuer without
certificate

in the case of body corporate, a fine of not less than
twenty million shillings. Secretariat
Prohibition for
practising as
valuer without
certificate

©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG.721
THE VALUATION AND VALUERS REGISTRATION ACT [CAP. 138 R.E. 2023]
26.–(1) A person who wishes to be registered as a valuer under
this Act shall apply to the Board in a prescribed form and upon
payment of a prescribed fee. (2) A person shall be eligible to be registered as valuer under
this Act if the person-
(a) is a holder of at least a first degree in real estate or
equivalent qualification, with specialisation in valuation
from a university or institute recognised by the Board
as furnishing sufficient guarantee of the possession of
the requisite knowledge and skill for the practice of
valuation; and
(b) has complied with such addition requirements relating
to the acquisition of practical experience in valuation
and any other additional requirements specified by the
Board.

h addition requirements relating
to the acquisition of practical experience in valuation
and any other additional requirements specified by the
Board.

(3) A firm shall be eligible to be registered as a consulting
firm if-
(a) is incorporated or registered under the Companies Act
or the Business Names (Registration) Act, as the case
may be;
(b) at least two principals of the firm are registered with
the Board as registered valuers. (4) The Board may require an applicant for registration
under this section to satisfy the Board that his professional
and general conduct renders him fit and proper person to be
registered. (b) Categories of Valuers Registration
27.–(1) Registration of valuers shall be based on the following
categories:
(a) full registration;
(b) temporary registration;
(c) provisional registration; and
(d) any other additional category or categories as the Board
may prescribe. Application and
qualifications for
registration of
valuers
Cap. 212
Cap. 213
Categories of
registration

gory or categories as the Board
may prescribe. Application and
qualifications for
registration of
valuers
Cap. 212
Cap. 213
Categories of
registration

©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG.THE VALUATION AND VALUERS REGISTRATION ACT [CAP. 138 R.E. 2023]
722
(2) The Board may set additional qualification necessary for
registration in each category. 28. A person may be registered as a fully registered valuer after
satisfying the Board that the person has-
(a) met the conditions of registration prescribed under
section 26(2);
(b) three or more years of practical experience;
(c) passed examinations conducted by the Board; and
(d) is a citizen of Tanzania. 29.–(1) A person may be registered as a temporarily registered
valuer after satisfying the Board that the person-
(a) is not a citizen of Tanzania;
(b) has met the conditions of registration prescribed under
section 26(2);
(c) intends to be employed in Tanzania as a valuer for
purpose of carrying out a specific valuation assignment
for a period not exceeding one year;
(d) is of good standing and is fully registered valuer in a
home country or in any prior country of practice.

ent
for a period not exceeding one year;
(d) is of good standing and is fully registered valuer in a
home country or in any prior country of practice.

(2) The Board may require an applicant for registration
under this section to appear before it or produce documents
relating to his education, work or employment, or other matter
relevant to the application. (3) The registration of a person under this section shall
be valid only while the person is engaged on the specific
assignment in question, or for the period specified by the
Board, as the case may be, and on his ceasing to be so engaged
or on the expiry of the period, his registration shall cease to
have effect. (4) A person registered under this section shall be
considered as registered in relation to the duration of the
specific assignment or the period specified by the Board and
to activities done in the course of such assignment. Full registered
valuer
Temporary
registered valuer

nment or the period specified by the Board and
to activities done in the course of such assignment. Full registered
valuer
Temporary
registered valuer

©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG.723
THE VALUATION AND VALUERS REGISTRATION ACT [CAP. 138 R.E. 2023]
30.–(1) A person shall be eligible for registration under this
category if that person-
(a) is the holder of a degree in real estate with specialisation
in valuation from a university or institute recognised
by the relevant authority;
(b) does not have practical experience that may qualify
him to be fully registered under this Act; and
(c) has complied with any additional requirements as may
be specified by the Board. (2) A person registered under this section shall work
under supervision of a fully registered valuer or temporarily
registered valuer for not less than three years, and shall not be
allowed to endorse valuation report. (c) Granting and Refusal of Application
31.

ily
registered valuer for not less than three years, and shall not be
allowed to endorse valuation report. (c) Granting and Refusal of Application
31.

Where the Board is satisfied that an applicant has met all
requirements for registration under this Act and is qualified
for registration, the Board shall, within sixty days from the
date of receiving application, direct the Registrar to enter the
particulars of the applicant in the Register and proceed to issue
the successful applicant with a practising certificate. 32.–(1) The Board may refuse an application if-
(a) an application is defective in material particular;
(b) the applicant has provided false or misleading
information;
(c) the applicant was convicted of any criminal offence
relating to corruption, tax evasion or any other related
offence and sentenced to imprisonment for a term of
six months or more. (2) Where the Board has refused an application, the Board
shall within seven days from the date of its decision, notify the
applicant in writing stating the reasons for such refusal. 33.–(1) An applicant who is not satisfied with the decision of the
Board may, within twenty one days from the date of receiving
notification under section 32(2), appeal to the Minister. Provisionally
registered valuer
Grant of
Practising
Certificate
Refusal of
application
Appeal to
Minister

under section 32(2), appeal to the Minister. Provisionally
registered valuer
Grant of
Practising
Certificate
Refusal of
application
Appeal to
Minister

©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG.THE VALUATION AND VALUERS REGISTRATION ACT [CAP. 138 R.E. 2023]
724
(2) On receipt of the appeal, the Minister shall, within thirty
days consider and determine the appeal. (3) In determining the appeal, the Minister may-
(a) uphold, quash or vary the decision of the Board;
(b) require the Board to revise or review its decision;
(c) require the Board to inquire into specific information
from the appellant and make further consideration of
the application. (4) Where the Minister upholds, quashes or varies the
decision of the Board, he shall give reasons for the decision
and communicate such decision to the parties. 34.–(1) A practising certificate shall bear the date on which it
is issued and shall have effect from that date. (2) The practising certificate shall be valid for one year
and may be renewed upon payment of prescribed fees and
fulfillment of such other requirements as may be prescribed
by the Board.

be valid for one year
and may be renewed upon payment of prescribed fees and
fulfillment of such other requirements as may be prescribed
by the Board.

(3) The Registrar shall cause to be published in the Gazette
and a newspaper of wide circulation, the name and address of
a valuer in respect of whom a certificate has been issued. 35.–(1) The holder of a certificate granted under this Part may
apply to the Board for renewal. (2) On receipt of an application under subsection (1), the
Board may renew the certificate upon-
(a) payment of renewal fee; and
(b) fulfillment of such terms and conditions applicable for
grant of certificate. (d) Rights, Privileges, Designation of valuers and Enlistment
36. A registered valuer who is granted a practising certificate
shall be entitled to practice valuation for gain, demand, sue
for and recover in any court charges for any valuation service
rendered or supplied by him. Validity of
practising
certificate
Renewal of
certificate
Rights and
privileges of
registered valuer

ny valuation service
rendered or supplied by him. Validity of
practising
certificate
Renewal of
certificate
Rights and
privileges of
registered valuer

©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG.725
THE VALUATION AND VALUERS REGISTRATION ACT [CAP. 138 R.E. 2023]
37.–(1) A professional valuer shall, so long as the validity of
his registration subsists, be entitled to be addressed as, and to
adopt and use the style and title-
(a) in the case of a registered valuer registered under
section 28 “Fully Registered Valuer”;
(b) in the case of a registered valuer registered under
section 29, “Temporarily Registered Valuer”; and
(c) in the case of a registered valuer registered under
section 30, “Provisionally Registered Valuer”,
or such other style and title as the Board may approve. (2) A person shall not be allowed to take or use any title or
description other than that of registration. 38.–(1) Subject to this Act, a person shall not offer assistance in
inspection, carrying out valuation or preparation of valuation
report unless the person has been enlisted by the Board.

shall not offer assistance in
inspection, carrying out valuation or preparation of valuation
report unless the person has been enlisted by the Board.

(2) A person is qualified to be enlisted under this section if
the person has-
(a) a diploma or certificate in real estate with specialisation
in valuation from a recognised institution; and
(b) complied with any additional requirements as the
Board may determine. (3) Upon enlisting of a valuer and payment of the prescribed
fees, the Registrar shall issue a certificate of enlisting in the
prescribed form. (4) The Registrar shall cause to be published in the Gazette,
as soon as practicable after enlisting, the particulars entered in
the list in respect of each person and, subject to the directions
of the Board, any amendment or revocation of the particular
in the list. (5) Every enlisted valuer shall, so long as validity of his
enlistment subsists, be entitled to be addressed as, and adopt
the style and title of “Technician Valuer”. Designation upon
registration
Enlisting of
valuers

ent subsists, be entitled to be addressed as, and adopt
the style and title of “Technician Valuer”. Designation upon
registration
Enlisting of
valuers

©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG.THE VALUATION AND VALUERS REGISTRATION ACT [CAP. 138 R.E. 2023]
726
(e) Register
39.–(1) The Registrar shall keep and maintain the Register of all
registered valuers and firms in accordance with the provisions
of this Act and directives of the Board. (2) The Register for valuers shall contain the following
entries-
(a) registration numbers;
(b) the name and postal address of the registered valuer;
(c) the qualifications of the registered valuer;
(d) the date of the entry in the Register;
(e) the category in which the registered valuer is registered;
(f) duration of registration where applicable; and
(g) any other information as may be prescribed by the
Registrar. (3) The Register for firms shall contain-
(a) name of the firm;
(b) date of entry;
(c) registration number;
(d) postal and physical address;
(e) date and number of certificate of incorporation or
registration; and
(f) any other additional information as the Board may
prescribe. 40.

address;
(e) date and number of certificate of incorporation or
registration; and
(f) any other additional information as the Board may
prescribe. 40.

The Registrar shall annually, publish in the Gazette and
a newspaper of wide circulation, a list of all registered and
enlisted valuers appearing in the Register. 41. The Register shall be a public document and any person
may inspect the Register and obtain from the Registrar a copy,
an extract or any document from the Register upon payment
of a prescribed fee. 42.–(1) The Registrar’s records, lists, copies, or extracts which
have been duly certified by the Registrar shall be received
as public documents in all courts, tribunals or other bodies
authorised to receive evidence of the facts stated therein. Register
Publication of
list of registered
valuers
Inspection of
Register
Registration
of documents
received in
evidence

of the facts stated therein. Register
Publication of
list of registered
valuers
Inspection of
Register
Registration
of documents
received in
evidence

©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG.727
THE VALUATION AND VALUERS REGISTRATION ACT [CAP. 138 R.E. 2023]
(2) In any legal proceedings to which a registered valuer is
not a party, the Registrar shall not be compelled to-
(a) produce the Register or any document if its contents
may be proved under subsection (1); or
(b) appear as a witness to prove any entry in the Register,
the matters recorded in the Register or any document,
unless for special cause or orders. (f) Suspension, Cancellation and Publication of Certificates
43. The Board may administer, caution, censure or order
suspension of practising certificate of any registered valuer
who after due inquiry by the Board-
(a) is found guilty of professional misconduct;
(b) has failed to meet conditions for continuing professional
education as prescribed by the Board; or
(c) has failed to comply with terms and conditions of the
certificate.

conditions for continuing professional
education as prescribed by the Board; or
(c) has failed to comply with terms and conditions of the
certificate.

44.–(1) The Board may cancel practising certificate of a valuer
if the valuer-
(a) has requested his name to be removed from the
Register;
(b) has completed a valuation assignment for which
temporary registration was requested;
(c) is convicted of a criminal offence, relating to corruption,
tax evasion or any other related offence and sentenced
to imprisonment for a term of six months or more;
(d) is declared bankrupt by a court of competent
jurisdiction or under any written laws;
(e) has committed gross professional misconduct as
determined by the Board;
(f) is, subject to medical recommendation, incapable to
continue practising valuation; or
(g) is dead. Suspension of
certificate
Cancellation
of practising
certificate

o medical recommendation, incapable to
continue practising valuation; or
(g) is dead. Suspension of
certificate
Cancellation
of practising
certificate

©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG.THE VALUATION AND VALUERS REGISTRATION ACT [CAP. 138 R.E. 2023]
728
(2) Except where the registered person is dead or has
requested his certificate to be cancelled, a certificate shall not
be cancelled unless thirty days notice issued by Registrar is
served to the registered valuer to show cause as to why his
certificate should not be cancelled. (3) Cancellation of the practising certificate shall be prima
facie evidence that such valuer is no longer registered. (4) A valuer who is aggrieved with the decision of the Board
to suspend or cancel certificate may, within thirty days from
the date of such decision, appeal to the Minister who shall
determine the appeal within thirty days. 45.–(1) Where a practising certificate of a registered valuer
has been suspended or cancelled, the Registrar shall cause a
note of the suspension or cancellation to be entered against the
name of the registered valuer in the Register and be published
in Gazette.

ll cause a
note of the suspension or cancellation to be entered against the
name of the registered valuer in the Register and be published
in Gazette.

(2) Where the suspension or cancellation is lifted, the
Registrar shall cause a note of lifting the suspension or
cancellation to be entered against the name of the registered
valuer on the Register and be published in Gazette. 46.–(1) A list published in the Gazette by the Registrar
containing names of registered valuers who have certificates for
the current year shall, until the contrary is proved, be evidence
that the persons named in the list as registered valuers hold the
certificate for that current year. (2) The absence from any such list of the name of any person
shall, until the contrary is proved, be evidence that, that person
is not a registered valuer for that current year, but in the case
of any such person an extract from the Register certified as
correct by the Registrar shall be evidence of the facts appearing
in the extract. Publication of
suspension or
cancellation of
certificate
Publication
as evidence of
holding practising
certificate

the facts appearing
in the extract. Publication of
suspension or
cancellation of
certificate
Publication
as evidence of
holding practising
certificate

©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG.729
THE VALUATION AND VALUERS REGISTRATION ACT [CAP. 138 R.E. 2023]
PART V
GUIDANCE ON VALUATION PRACTICE
47. A registered valuer or person practising valuation shall
comply with guidance on valuation practice set out under this
Part and regulations made under this Act. 48. For the purposes of this Act, valuations are categorised
into-
(a) statutory valuation, which is governed by a specific law,
or whose instructions or procedures are a result of a
legal requirement;
(b) non-statutory valuation, which arises out of market
demands or specific requirements and are not governed
by any law. 49.–(1) A registered valuer shall, in accordance with
instructions received, indicate in a valuation report the
purposes for which a valuation is required.

1) A registered valuer shall, in accordance with
instructions received, indicate in a valuation report the
purposes for which a valuation is required.

(2) The carrying out of valuation shall be for the following
purposes:
(a) rating;
(b) compensation;
(c) land rent assessment;
(d) probate and administration;
(e) capital gains tax;
(f) sale or purchase;
(g) mortgage;
(h) rental value assessment;
(i) financial reporting;
(j) insurance;
(k) investment;
(l) stock market floatation;
(m) market value;
(n) bail; and
(o) any other purpose that the Board may prescribe. Guidance on
valuation practice
Types of valuation
Purposes of
valuation

arket value;
(n) bail; and
(o) any other purpose that the Board may prescribe. Guidance on
valuation practice
Types of valuation
Purposes of
valuation

©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG.THE VALUATION AND VALUERS REGISTRATION ACT [CAP. 138 R.E. 2023]
730
50.–(1) In the course of undertaking valuation and preparation
of valuation report, a registered valuer shall state the basis and
method of valuation adopted and all assumptions used in
arriving at values. (2) For purposes of this section taking into account the
scale of the exercise, bases of valuation includes-
(a) market;
(b) cost; and
(c) income. (3) Where the registered valuer relies on any additional
assumption, whether basing on his own opinion or on the
instructions of his client, the valuer shall state in writing such
additional assumptions and reasons thereof. 51.–(1) In the valuation process, a registered valuer shall apply
the appropriate method of valuation and shall include-
(a) direct market comparative method;
(b) replacement cost or contractors test method;
(c) income approach or investment method;
(d) profit method; and
(e) residual method.

arative method;
(b) replacement cost or contractors test method;
(c) income approach or investment method;
(d) profit method; and
(e) residual method.

(2) Notwithstanding subsection (1), when other methods
or variations are applied, the methods shall be explained and
data used in the valuation shall be substantiated. 52.–(1) Valuation and valuation report prepared under this Act
shall be valid for such period as the Minister may prescribe. (2) Notwithstanding subsection (1), valuation conducted
together with valuation reports prepared under this Act for
purposes of compensation shall be valid for the period of
two years commencing from the date of endorsement of the
valuation report. (3) The endorsement of valuation report under subsection
(2) shall be effected within six months after the valuation of
interest in property of the last person. Basis of Valuation
Methods of
valuation
Validity of
valuation

fected within six months after the valuation of
interest in property of the last person. Basis of Valuation
Methods of
valuation
Validity of
valuation

©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG.731
THE VALUATION AND VALUERS REGISTRATION ACT [CAP. 138 R.E. 2023]
(4) Where the Chief Valuer has approved a valuation
relating to compensation, the person or entity responsible
shall be liable to effect prompt payment of compensation to all
affected persons. (5) A person or an entity which fails to effect prompt
payment of compensation shall, in addition to the principal
sum, be liable to pay an interest to be chargeable at the average
percentage rate of interest offered by commercial banks on
fixed deposits until such compensation is paid. (6) Where the compensation and interest referred to in
subsection (5) is not settled within two years, the valuation
shall not have a legal effect and shall start afresh. (7) The validity in respect of other purposes of valuation as
provided for in section 49 shall be prescribed by the Minister
in the regulations. (8) For purposes of this section “prompt payment of
compensation” means the payment of compensation within
six months after approval of valuation by the Chief Valuer.

of this section “prompt payment of
compensation” means the payment of compensation within
six months after approval of valuation by the Chief Valuer.

53.–(1) For purposes of any valuation, the cut off date shall be
the date of commencement of valuation. (2) The period of limitation in relation to any proceedings
relating to valuation conducted under this Act shall be as
prescribed in the Law of Limitation Act. (3) Upon commencement of valuation, a person shall not
add or improve anything to the land or such premises. 54. Upon recommendation of the Board, the Minister shall,
within six months after the coming into operation of this Act,
prepare and publish in the Gazette guidelines prescribing best
practice in valuation. 55.–(1) A registered valuer may-
(a) when necessary for the purposes of carrying out his
functions under this Act, and upon prior notice to the
owner or occupier of the land, building or premises,
Cut off date and
limitation period
Cap. 89
Best practice
guidelines
Access to land,
buildings, etc.

ner or occupier of the land, building or premises,
Cut off date and
limitation period
Cap. 89
Best practice
guidelines
Access to land,
buildings, etc.

©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG.THE VALUATION AND VALUERS REGISTRATION ACT [CAP. 138 R.E. 2023]
732
enter into and upon any land, building or premise at all
reasonable hours and inspect the same without liability
for trespass;
(b) put either verbally or in writing to the owner or his agent
or the person in occupation or in charge of that land,
building or premise, any relevant question to enable him
to perform his functions under this Act professionally; or
(c) inspect any document from any person for the purpose
of carrying out his functions under this Act.

his functions under this Act professionally; or
(c) inspect any document from any person for the purpose
of carrying out his functions under this Act.

(2) A person who, after being informed of the intention of
the registered valuer in desiring to enter and inspect the land,
building or premises, or in putting the questions or in seeking
to inspect such documents relevant to the performance of his
functions under this Act-
(a) refuses or fails to allow such entry or inspection;
(b) refuses or willfully omits to answer to the best of his
knowledge or belief any such question either verbally
or in writing as the questioner may have requested;
(c) willfully makes any false statement in reply to that
question; or
(d) refuses to allow such books, documents or papers to be
inspected or extracts taken there from,
commits an offence and on conviction, shall be liable to a fine
of not less than one million shillings but not exceeding three
million shillings or imprisonment for a term of not less than
twelve months but not exceeding twenty four months or to both. 56.–(1) The registered valuer may require the submission to
him by any person of any relevant information necessary for
the carrying out of his functions under this Act.

red valuer may require the submission to
him by any person of any relevant information necessary for
the carrying out of his functions under this Act.

(2) The information required under subsection (1) may
include-
(a) details of sales, purchases, results of auctions and
tenders, lettings and leases; and
(b) such other information as the registered valuer thinks
necessary for the carrying out of his functions under
this Act. Submission
of relevant
information

h other information as the registered valuer thinks
necessary for the carrying out of his functions under
this Act. Submission
of relevant
information

©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG.733
THE VALUATION AND VALUERS REGISTRATION ACT [CAP. 138 R.E. 2023]
(3) A person who refuses to submit the information under
this section within the prescribed period or willfully supplies
any false information, commits an offence and on conviction,
shall be liable to a fine of not less than one million shillings
but not exceeding three million shillings or imprisonment for
a term not less than twelve months but not exceeding twenty
four months or to both. 57. A registered valuer who acts as agent in any matter in a
valuation for any unregistered person, and who-
(a) permits his name, to be used by any unregistered
valuer;
(b) does any other act enabling an unqualified person to
appear, act or practise in any respect as a registered
valuer; or
(c) in any way assists any unregistered valuer in any
cause or matter in which he knows that such person is
contravening or intends to contravene this Act,
commits an offence and shall be liable to disciplinary actions
as the Board shall determine.

person is
contravening or intends to contravene this Act,
commits an offence and shall be liable to disciplinary actions
as the Board shall determine.

PART VI
FINANCIAL PROVISIONS
58.–(1) Sources of the funds of the Board shall consist of-
(a) such sums of money as may be appropriated by the
Parliament;
(b) any sums which the Board may receive by way of grant
from any organisation;
(c) any sums which the Board may, borrow for the purposes
of the Board;
(d) any sums which shall, in any manner, become payable
to or vested in the Board either under the provisions of
this Act or any other written law, or incidental to the
carrying out of its functions; or
(e) subscriptions from practising valuers as may be
determined by the Board. Valuer not to
act as agent for
unregistered
valuer
Sources of funds

s; or
(e) subscriptions from practising valuers as may be
determined by the Board. Valuer not to
act as agent for
unregistered
valuer
Sources of funds

©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG.THE VALUATION AND VALUERS REGISTRATION ACT [CAP. 138 R.E. 2023]
734
(2) The Board may, after obtaining approval of the Minister
and in consultation with the Minister responsible for finance,
invest any monies in such a manner as it considers fit. 59.–(1) The Board shall keep proper books of accounts. (2) Subject to any directions given by the Board, the
Registrar shall prepare in respect of each financial year, and
not later than three months after the close of the financial year,
a statement which shall include a report on the performance of
the Board during that financial year. (3) The statement prepared under subsection (2) shall
comprise of-
(a) statement of financial performance;
(b) statement of financial position;
(c) statement of cash flows;
(d) statement of changes of equity; and
(e) notes to the financial statements. 60.–(1) The accounts of the Board shall, in respect of each
financial year, be audited by the Controller and Auditor-
General or by an Auditor appointed by the Controller and
Auditor-General.

in respect of each
financial year, be audited by the Controller and Auditor-
General or by an Auditor appointed by the Controller and
Auditor-General.

(2) The Board shall, within three months after the close
of each financial year, submit to the Controller and Auditor-
General for auditing the statement of accounts described in
section 59 of this Act. (3) The Board shall, as soon as practicable but not later
than two months after receiving the audited report from the
Controller and Auditor-General, submit to the Minister the
audited financial statements and a report of the Controller and
Auditor-General on such statements. 61. The Board shall prepare and submit to the Minister within
four months after the close of each financial year, the annual
report on the performance of the Board during that financial
year, and the Minister shall cause a copy of the report to be laid
in the National Assembly. Accounts
Audit
Annual
performance
report

g that financial
year, and the Minister shall cause a copy of the report to be laid
in the National Assembly. Accounts
Audit
Annual
performance
report

©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG.735
THE VALUATION AND VALUERS REGISTRATION ACT [CAP. 138 R.E. 2023]
PART VII
GENERAL PROVISIONS
62.–(1) A person who, not being a registered or enlisted under
this Act-
(a) practises as a registered or enlisted valuer;
(b) uses the style or title “Registered Valuer”, “Enlisted
Valuer” or any other name, style, title or description
implying that such person is a registered or enlisted
valuer; or
(c) holds himself out, whether directly or by implication,
to be a registered or enlisted valuer;
commits an offence and on conviction, shall be liable to a fine
not exceeding five million shillings or to imprisonment for a
term not exceeding two years or to both. (2) Subsection (1)(a) shall not apply to-
(a) public officer preparing reports in the course of his
employment; or
(b) person employed by a registered valuer and acting
within the scope of that employment.

ficer preparing reports in the course of his
employment; or
(b) person employed by a registered valuer and acting
within the scope of that employment.

63.–(1) A registered valuer when carrying out valuation
shall endorse a seal in the valuation report bearing his name,
registration number, address and date, or the firm, of which he
is a partner or director. (2) Where the valuation report is not endorsed in accordance
with subsection (1), that report shall be void. 64.–(1) The Board shall, within one year of coming into
operation of this Act, make rules to provide for valuation fees
in respect of valuation services rendered by registered valuers
in the private sector. (2) A registered valuer shall not charge or accept payment
of fee or other consideration in respect of valuation services
which is less than that prescribed under subsection (1). Restriction on
use of title and
practice by
unregistered
valuers
Certificate of
valuation report
Valuation fees

that prescribed under subsection (1). Restriction on
use of title and
practice by
unregistered
valuers
Certificate of
valuation report
Valuation fees

©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG.THE VALUATION AND VALUERS REGISTRATION ACT [CAP. 138 R.E. 2023]
736
65. Where an act is done by a body corporate or by a director,
officer or servant thereof, of such a nature or in such a manner
as to be calculated to imply that the body corporate is qualified
or recognised by law as qualified, to act as a registered valuer
while it is not, the body corporate commits an offence and on
conviction shall be liable to a fine not exceeding fifty million
shillings. 66.–(1) For the purpose of carrying out valuation with probity
or in order to adhere with rules of best practice in valuation,
the Board shall, within twelve months of coming into operation
of this Act, prepare Code of Ethics for registered and enlisted
valuers. (2) The Code of Ethics prepared under this section shall be
published in the Gazette and shall have a legal effect. 67.

gistered and enlisted
valuers. (2) The Code of Ethics prepared under this section shall be
published in the Gazette and shall have a legal effect. 67.

A person who-
(a) fraudulently makes, causes or permits to be made, any
false or incorrect entry in the Register or any copy of it;
(b) fraudulently procures or attempts to procure the
entry on the Register of any name or other particulars
whether on his own behalf or on behalf of other person;
(c) fraudulently procures or attempts to procure a
practising certificate;
(d) knowingly being unqualified to conduct valuation,
attempts to carry out valuation under this Act or
conduct valuation;
(e) knowingly makes any statement which is false in
a material particular or misleading, with a view to
gaining any advantage, concession or privilege under
this Act;
(f) forges or, knowing it to be forged, utters any document
purporting to be a certificate, receipt, approval or other
document issued in terms of this Act;
(g) impersonates a person registered or deemed to be
registered in terms of this Act;
Infringement by
body corporate
Preparation of
Code of Ethics
Offences

mpersonates a person registered or deemed to be
registered in terms of this Act;
Infringement by
body corporate
Preparation of
Code of Ethics
Offences

©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG.737
THE VALUATION AND VALUERS REGISTRATION ACT [CAP. 138 R.E. 2023]
(h) refuses or failing without lawful cause to appear, having
been duly summoned to appear, at an inquiry by the
Board under this Act; or
(i) obstructs or hinders a member of the Board or of the
Ethics and Disciplinary Committee or of any other
Committee of the Board in the exercise of his powers
or the performance of his functions under this Act,
commits an offence and on conviction shall be liable to a fine
of not less than five million shillings or imprisonment for a
term of not less than two years or to both. 68. A registered valuer whose report contains any
overestimated or underestimated material particular or
information obtained in the course of valuation, and as the
result such report is approved or endorsed by the Chief Valuer,
shall be personally liable for professional negligence arising
from such overestimation or underestimation of particulars or
information. 69.

Valuer,
shall be personally liable for professional negligence arising
from such overestimation or underestimation of particulars or
information. 69.

A matter or thing done by a member of the Board or
committee, staff of the Board, registered valuer or enlisted
valuer or other person empowered to perform any function
under this Act shall not, if done in good faith in execution or
purported execution of his function under this Act, render the
member or such person liable for matter or thing done. 70.–(1) The Minister may, after consultation with the Board,
make regulations for the better carrying out the provisions of
this Act. (2) Without prejudice to the generality of subsection (1),
the Minister may make regulations prescribing for-
(a) procedure for registration and enlistment under this
Act;
(b) procedure for registration of valuation firms under this
Act;
(c) procedures for accessing land and buildings while
conducting valuations;
Negligence by
registered valuer
Immunity
Regulations

irms under this
Act;
(c) procedures for accessing land and buildings while
conducting valuations;
Negligence by
registered valuer
Immunity
Regulations

©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG.THE VALUATION AND VALUERS REGISTRATION ACT [CAP. 138 R.E. 2023]
738
(d) procedures for assessing land and property rates under
singular and mass valuations;
(e) fees and other charges to be paid or charged in respect
of valuation services rendered by Government valuers
under this Act;
(f) procedure for verification of valuation under this Act;
(g) the manner of assessing crop rates and preparation of
crop schedule;
(h) the manner of assessing crop rates and preparation of
land values;
(i) the prescribed forms to be used in carrying out different
valuations;
(j) procedure for conducting compensation, valuation
and other types of valuations;
(k) manner of assessing compensable items;
(l) best practice rules, including guidelines on registered
valuers standard of care and skill;
(m) the manner and procedure for management of
complaints and appeals under this Act;
(n) code of measurement; and
(o) any other matter in furtherance to the objects of this
Act. 71.

management of
complaints and appeals under this Act;
(n) code of measurement; and
(o) any other matter in furtherance to the objects of this
Act. 71.

The Board may make rules prescribing for-
(a) valuation standards and guidelines;
(b) format of valuation report;
(c) matters relating to registration of valuers;
(d) matters relating to continuing education; and
(e) any other matter or thing as the Board considers
necessary in furtherance to provisions of this Act. 72. Where a provision of this Act is in conflict or otherwise
inconsistent with the provisions of other written law on matter
relating to valuation, the provision of this Act shall prevail to
the extent of such inconsistency. Rules
Inconsistency
with other laws

law on matter
relating to valuation, the provision of this Act shall prevail to
the extent of such inconsistency. Rules
Inconsistency
with other laws

©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG.739
THE VALUATION AND VALUERS REGISTRATION ACT [CAP. 138 R.E. 2023]
73.–(1) A valuer who is registered under the Professional
Surveyors (Registration) Act and whose practising licence is
valid shall continue to practise valuation as if registered under
this Act until such licence expires. (2) A registered valuer whose practising licence was issued
under the Professional Surveyors (Registration) Act shall,
within three months before expiry of practicing license, apply
to the Board for registration under this Act. (3) After the commencement of this Act a valuer shall not
be registered under the Professional Surveyors (Registration)
Act. 74. [Omitted]
FIRST SCHEDULE
(Made under section 12(6))
PROCEDURE OF THE BOARD
1.–(1) The office of a member shall become vacant if-
(a) his appointment is revoked;
(b) he resigns; or
(c) he dies. (2) A member may resign by giving notice in writing to the Minister,
and from the date specified in the notice, or if no date is specified, from
the date of the receipt of the notice by the Minister, he shall cease to be
a member.

e date specified in the notice, or if no date is specified, from
the date of the receipt of the notice by the Minister, he shall cease to be
a member.

2. The members shall elect one amongst their number to be Vice-
Chairman of the Board, and a member elected as Vice-Chairman,
may subject to his continuing to be a member, hold office for a term
of three years from the date of his election and shall be eligible for
re-election. 3.–(1) A member shall hold office for such period as may be specified
in the instrument of his appointment or if no such period is specified,
for a period of three years from the date of his appointment and shall
be eligible for reappointment for the period of not more than two
terms. (2) A person who is a member by virtue of his holding some other
office shall cease to be a member upon his ceasing to hold the office by
virtue of which he is a member. Savings and
transition
Cap. 270
Amendment of
other written
related laws
Vacancy
Vice-Chairman
Tenure of office of
members

tue of which he is a member. Savings and
transition
Cap. 270
Amendment of
other written
related laws
Vacancy
Vice-Chairman
Tenure of office of
members

©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG.THE VALUATION AND VALUERS REGISTRATION ACT [CAP. 138 R.E. 2023]
740
4. Where a member of the Board absents himself from three consecutive
meetings of the Board without reasonable excuse, the Board shall advise
the appointing authority of the fact and the appointing authority may
terminate the appointment of such member and appoint a new member
in his place. 5. Where any member ceases to be a member for any reason before the
expiration of his term of office, the appointing authority may appoint
another person in his place and the person so appointed shall hold
office for the remainder of the term of office of his predecessor. 6.

y may appoint
another person in his place and the person so appointed shall hold
office for the remainder of the term of office of his predecessor. 6.

Where any member of the Board ceases to be such a member by
resignation or death or is unable to perform his functions as such
member by reason of his absence from the United Republic or by reason
of any infirmity of body or mind or where the appointing authority
terminates his appointment under paragraph 2, the appointing
authority may appoint another member in his place and the member
so appointed shall, subject to the provisions of this Schedule, hold office
for the remaining of the term of his predecessor. 7.–(1) The Chairman shall preside at all meetings of the Board. (2) Where at any meeting of the Board the Chairman is absent the
Vice-Chairman shall preside. (3) In the absence of both the Chairman and Vice-Chairman at any
meeting of the Board, the members present may, from amongst their
number elect a temporary Chairman who shall preside at that meeting. (4) The Chairman, Vice-Chairman or temporary Chairman
presiding at any meeting of the Board shall have a right to vote and in
the event of an equality of votes, shall have a casting vote in addition to
his deliberative vote.

ting of the Board shall have a right to vote and in
the event of an equality of votes, shall have a casting vote in addition to
his deliberative vote.

8.–(1) An ordinary meeting of the Board, shall be convened by the
Chairman and the notice specifying the place, date and time of the
meeting shall be sent to each member at his usual place of business or
residence not less than fourteen days before the date of such meeting. (2) The Board shall ordinarily meet four times in a year, but the
Chairman may convene an extraordinary meeting when the need to
do so arises. (3) The Chairman of the Board may invite a person who is not a
member to participate in the deliberations of the Board, and that person
shall not be entitled to vote. 9. The quorum at a meeting of the Board shall be two third of the
members. 10.–(1) Notwithstanding the provision of paragraph 7, where the
Chairman so directs a decision may be made by the Board without a
Termination of
appointment
Casual vacancy
Cessation of
membership
Power of
Chairman and
Vice-Chairman
Meeting and
procedure of
Board
Quorum
Decision by
circulation of
papers

ent
Casual vacancy
Cessation of
membership
Power of
Chairman and
Vice-Chairman
Meeting and
procedure of
Board
Quorum
Decision by
circulation of
papers

©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG.741
THE VALUATION AND VALUERS REGISTRATION ACT [CAP. 138 R.E. 2023]
meeting by circulation of the relevant papers among all members and
the expression in writing of their views. (2) A member shall be entitled to require that any such decision be
differed and such matter be considered at a meeting of the Board. 11.–(1) The Board shall cause to be recorded and kept minutes of all
business conducted or transacted at its meetings, and the minutes of
each meeting of the Board shall be read and confirmed, or amended
and confirmed, at the next meeting of the Board and signed by the
person presiding at the meeting. (2) Any minutes purporting to be signed by the person presiding at
a meeting of the Board shall, in the absence of proof of error, be deemed
to be a correct record of the meeting whose minutes they purport to be. 12. The validity of any act or proceedings of the Board shall not be
affected by any vacancy among its member or by any defect proceeding
in the appointment of any of them. 13.

t or proceedings of the Board shall not be
affected by any vacancy among its member or by any defect proceeding
in the appointment of any of them. 13.

All orders, directions, notices or other documents made or issued
on behalf of the Board shall be signed by-
(a) the Chairman or Vice-Chairman, as the case may be; and
(b) the Registrar. 14. Any document purporting to be under the hand of the Chairman,
Vice-Chairman or the Registrar as to any resolution of the Board or
as having been issued on behalf of the Board, shall be receivable in all
courts or tribunals or other bodies authorised to receive evidence and
shall, unless the contrary is shown, be deemed, without further proof,
to be sufficient evidence of what is contained in the document. 15. The seal of the Board shall not be affixed to any deed, document
and other instruments except in the presence of the Chairman and the
Registrar, or either the Chairman or the Registrar and one member of
the Board as the Board may appoint in that behalf. 16. A member of the Board and the Secretariat shall be entitled to such
remuneration or allowances from the funds of the Board as the Minister
may, after consultation with the Treasury Registrar, determine. 17.

led to such
remuneration or allowances from the funds of the Board as the Minister
may, after consultation with the Treasury Registrar, determine. 17.

All documents to which the Board is a party other than documents
required by law to be under seal and all decisions of the Board, may be
signified under the hand of the Registrar or other officer authorised by
the Registrar in that behalf. 18. Subject to the provisions of this Schedule, the Board may regulate
its own proceedings. Minutes of
Meetings
Vacancies and
defects not
to invalidate
proceedings
Orders,
Directions, etc. of
Board
Proof of
Documents
Authentication
of seal
Remuneration
of members of
Board
Execution of
document
Board may
regulate
proceeding

©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG.THE VALUATION AND VALUERS REGISTRATION ACT [CAP. 138 R.E. 2023]
742
SECOND SCHEDULE
[Amend certain written laws]
[Omitted]