Easy on-line access
to country-specific information, including:

  • Property Tax System
  • Number of Properties
  • Legislation
  • Property Subject to Taxation
  • Property Exempt from Taxation
  • Key Economic Indicators
  • Assessment Value Standard
  • Level of Government Responsible
    for Assessment
  • Level of Government Responsible
    for Taxation
  • Assessment Process
  • Property Tax Calculations
  • Reporting and Compliance Requirements
  • Property Registration
  • Property Tax Payments
  • Appeal Process

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** New South Wales
** New South Wales
** Western Australia
** Western Australia
-
* Belgium]]
+
* [[Belgium]]
-
* Brazil]]
+
* [[Brazil]]
* Chile
* Chile
* Czech Republic
* Czech Republic

Revision as of 18:43, 2 October 2007

Project Description

This paper reports on the research completed into the property tax practices of the following countries.

  • Australia – 3 states
    • Northern Territory
    • New South Wales
    • Western Australia
  • Belgium
  • Brazil
  • Chile
  • Czech Republic
  • England and Wales
  • Finland
  • France
  • Germany
  • Japan
  • Netherlands
  • Peoples’ Republic of China
  • Poland
  • Russia
  • Sweden

Various aspects of the property tax practices were explored including:

  • Legislative provisions including basis of property tax system and assessment value standard.
  • Level of government responsible for property assessment and taxation.
  • The nature of the assessment process
  • Range of property taxes in the various taxing jurisdictions.
  • Reporting and compliance requirements
  • Types of taxes based on property value
  • Level of taxation
  • Appeal process
  • Local practices
  • Comments on each property tax system

In total 25 different aspects of the property tax system were covered and the results are reported in two different formats:

  1. The information for each country.
  2. Results for each question compared to the other countries.

Resources
The compilation of this data was made possible through the following resources:

  1. Members of IPTI
  2. World Bank Reports
  3. Lincoln Institute of Land Policy : Comparative analysis of Property Taxes in Latin America
  4. Federal Land Cadastre Service of Russia: Land (Real Estate) Mass Valuation Systems for Taxation Purposes in Europe
  5. Bird R.M and E. Slack: International Handbook on Land and Property Taxation
  6. AEC-International


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