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03-08: Making property tax systems transparent and equitable
2:00pm - 3:30pm
Session Chair: Ronald Worth, International Association of Assessing Officers, United States of America
ID: 1043 / 03-08: 1 Individual Papers Topics: Land policy and political economy Keywords: Property tax, transparancy, tax payers trust, citizen participation
Open Government - Building trust and strengthening the delivery of valuation services
Ruud M. Kathmann1, Terence Fahey2, Ben P.P. Bervoets1, Marco Kuijper1
1Council for Real Estate Assessment, The Netherlands; 2Valuation Office, Ireland
Based on experiences of the Valuation Office in Ireland and the Netherlands Council for Real Estate Assessment in this presentation different methods to achieve transparency and to improve citizen participation are explained.
In Ireland valuation for taxation purposes are carried out by the central Valuation Office. This paper describes how the Valuation Office, through a pilot approach known as Occupier Assisted Valuation (OAV), encouraged taxpayer participation. The outcome of this enhanced interaction between the VO and taxpayer is a more open, transparent and responsive valuation service with a better understanding by taxpayers.
In the Netherlands the responsibility for property valuation for taxation purposes lies with the municipalities. The Netherlands system promotes transparency of municipalities with the goal to advance the public trust in the property valuation. We will present results from municipalities involving taxpayers in checking quality of data but also results of measuring taxpayers trust in the assessed value.
ID: 1049 / 03-08: 2 Individual Papers Topics: Land policy and political economy Keywords: Customers, communication, reform, consultation, involvement
Customer relations and communication in land administration
David Laurence Magor
Institute of Revenues Rating and Valuation, United Kingdom
As land administration and property tax reforms gain pace around the World this paper focuses on the need to develop the methodology and techniques that public entities can use to communicate with customers. The citizens and tax payers must be informed about their and rights and responsibilities in any reform or on-going process. In essence the overall objective is to put in place innovative approaches to communication which
• Ensure proper public participation in the reform process
• Improve potential tax compliance, by ensuring that open and clear information is provided to those with interest in the land or taxpayers;
• Improve the credibility of the public entity, by promoting concepts such as attitude, efficiency, integrity, service quality and professionalism, and
• Are “future” proofed.
This is a paper that provides details on the various tools that can be utilised in the communication process to achieve a successful outcome.
ID: 1257 / 03-08: 5 Individual Papers Topics: Data integration & interoperability for public service provision Keywords: tax
Property Taxation in India: Issues impacting revenue performance and suggestions for reform
World Bank, United States of America
Rapid urbanization in India means that Indian cities face a tremendous challenge to finance and deliver the increasing demand for basic municipal services. When compared to OECD peers, India performs poorly in terms of generating revenues from the urban immovable property tax. Several factors lead to low property tax revenue in India: undervaluation; incomplete registers; policy inadequacy; ineffective administration and lack of accurate property tax rolls in the jurisdiction of the urban local bodies (ULBs). Property tax reform in India would need to undertake a range of activities: updating property tax laws, getting rid of ineffective exemptions, completing property registers, adopting more effective valuation approaches, and strengthening administration.