The interesting article entitled ‘Malta needs to shift property taxation’ (September 30) raises several issues.

New legislation would need to band Malta into areas where the propensity to pay is acknowledged. Based on the new residence rules, maybe central and northern Malta would be banded at Band A, southern Malta and Gozo at Band B.

Band A would pay 100 per cent of the property value based on estate agent data established through sales. Band B would be based on 75 per cent of the property values adduced at the point of sale for the south and Gozo.

This would need much data extrapolation from estate agencies but that tool is used by other countries like the UK to make correct property valuations.

Pensioners and low income families must be zero rated either as owners or as tenants.

Unoccupied properties where families, for example, wrangle over selling issues, should be charged a penal rate amounting to three times the annual valuation if they decide to keep such derelict properties unoccupied.

Should the authorities still continue to be frustrated by the lack of communication, then the government should simply place a lien on such properties.

As owners fail to settle ‘recurrent levy’ charges (‘rates’ in the UK) then liens should be placed on these properties to prevent their sale until such time as common sense prevails.

The back charges would then be imposed at the point of sale. Should the owners of such properties fail year after year to comply with legitimate requests, legislation should be enacted to sequester such properties so they can be sold by auction.

Any family then expressing an interest in recovering their portion of the estate, might be allowed, with the agreed consent of all other interested family parties, to claim their residue of the estate – after all taxes, legal costs, government and Enemalta expenses have been recovered.

Just a few thoughts to help keep the debate alive.