A Primer on Property Tax: Administration and Policy by William J. McCluskey, Gary C. Cornia, Lawrence C. Walters

By William J. McCluskey, Gary C. Cornia, Lawrence C. Walters

This encyclopedia offers an in-depth research of matters with regards to estate taxation, together with legislation, public finance, decentralization, valuation, and estate tax shape. This encyclopedia examines the standards utilized to guage the strengths and weaknesses of estate tax. this article additionally discusses the most valuation equipment and the industrial ideas underpinning them, and stories the criminal and administrative features of estate tax. delivering topical and hugely appropriate fabric, this article additionally appears to be like at numerous efforts to reform the valuables tax in nations that experience platforms in position deemed vulnerable or useless

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3 shows the level of government responsible for assessment in 25 countries. In about half of these countries, the assessment function is essentially local, and in the other half, it is regional or central. Even where assessment is listed as a local responsibility, most of these countries do as they do in Canada – they work from a standardized assessment manual that is uniform across a province/state/region or country. In the majority of countries, responsibility for assessment rests with at least one level of government.

If this is true, the local council can and should use variable tax rates to capture service differentials. Responsibility for assessment Reliance on a centralized uniform assessment manual is critical, but the way in which the assessment is carried out may also be important. In Canada, for example, assessors work for a variety of employers. In some provinces, they work for the province; in others, they work for an independent province-wide assessment authority; in another province, they work for a province-wide nonprofit corporation; and in a couple of provinces, municipalities hire their own assessors.

Furthermore, indexing that captures relative price changes by location and type of property could minimize some of the large assessment changes that might otherwise occur at the time when properties are actually reassessed. 3 shows the range in the frequency of reassessing properties. Although there are exceptions, the legislated interval for reassessing properties is generally reported to be from 3 to 10 years. In practice, however, the interval is frequently longer. In Canada over the past decade, most provinces have moved to more frequent and up-to-date reassessments – some provinces now do them annually, most others every three or four years but many are moving towards annual reassessment.

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