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Property Taxation: Principles

  • Harry KitchenEmail author
  • Melville McMillan
  • Anwar Shah
Chapter

Abstract

This chapter discusses local land and property taxes. There are two components to the property tax—the base and the rate. In most countries, the base is property value, but in some countries it is based on area. Regardless, the success of any assessment system depends on a number of critical components—property identification; assessment uniformity; assessment responsibility and frequency; an effective appeals mechanism; and making use of ever-improving mass assessment techniques. The tax rate is the second component. Local governments should be responsible for setting the local rate. Major issues include variable versus uniform tax rates; overtaxation of business properties; use of tax limits; property tax incentives; regressivity and tax relief; and treatment of special properties.

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Copyright information

© The Author(s) 2019

Authors and Affiliations

  1. 1.Department of EconomicsTrent UniversityPeterboroughCanada
  2. 2.University of AlbertaEdmontonCanada
  3. 3.Governance StudiesBrookings InstitutionWashington, DCUSA

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