Journal of Property Tax Assessment & Administration

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Volume 22, Issue 2 (2025)Read More

Featured Content

  • Articles
    9 September 2025

    Comparing and contrasting property tax oversight systems - Idaho and The Netherlands

    Alan Dornfest, Marco Kuijper
    Property tax system administration may occur at national, sub-national, or local levels and includes identification and valuation of taxable property, establishing tax rates, and billing and collection of taxes. Regardless of the initial assignment of responsibilities for these functions, both internal and external oversight are crucial to: • Providing accountability; • Maintaining public trust; • Ensuring compliance with laws; • Producing a transparent property tax system. Although much of this can be accomplished by internal quality control mechanisms, the existence of an oversight body operating independently from the valuation agency or those responsible for the tax components enables such independent corroboration of adherence to laws and good principles and practices. This type of multi-layered system exists in many places and this paper presents two such models – one in the State of Idaho in the United States and the other in The Netherlands - including the evolution of each system and how each system relates to guidance provided by the International Association of Assessing Officers (IAAO).
    Read More

Current Articles

    • Articles9 September 2025

      State and provincial property tax policies and administration (PTPA): 2023 findings and report

      Alan Dornfest, Melissa Baer, Cal Kent, Brian Guerin, Marco Kuijper, Michael Safarty, Nicole Jardine
      Since 1990, IAAO has published comprehensive surveys of property tax systems in the U.S. and Canada. The 2023 update is different in many ways to the prior surveys in that it included participants from outside North America and is the longest, most comprehensive survey in the series. There is an abundance of information on property tax systems available due to the work by groups such as the Lincoln Institute of Land Policy, which conducts their own comprehensive studies, but this survey attempts to capture some additional nuance, and we rely on the depth of expertise from our volunteer members to guide us. Because of the existence of multiple surveys across time, we are able to show how these policies and administration have evolved over time and are now able to contrast North American policy against a varied international dataset we hope to broaden in the future.
    • Articles9 September 2025

      Reconceptualizing virtual assets as taxable property: Legal and administrative implications for Vietnam

      Hoang Thanh
      The question of whether virtual assets should be integrated into property tax systems, and how such integration should occur, is not solely a technical matter. Rather, it implicates foundational issues relating to legal ontology, economic classification, and institutional feasibility. Property taxation has traditionally relied on the physicality, permanence, and visibility of taxable subjects (Bird & Slack, 2004). In contrast, virtual assets are decentralized, volatile, and pseudonymous. These characteristics pose significant challenges not only to legal classification but also to the mechanisms of assessment, valuation, and enforcement. Their dematerialized and borderless nature renders conventional property taxation methods inadequate, thereby necessitating a re-evaluation of existing legal doctrines and the development of technologically adaptive regulatory instruments.
    • Articles9 September 2025

      Comparing and contrasting property tax oversight systems - Idaho and The Netherlands

      Alan Dornfest, Marco Kuijper
      Property tax system administration may occur at national, sub-national, or local levels and includes identification and valuation of taxable property, establishing tax rates, and billing and collection of taxes. Regardless of the initial assignment of responsibilities for these functions, both internal and external oversight are crucial to: • Providing accountability; • Maintaining public trust; • Ensuring compliance with laws; • Producing a transparent property tax system. Although much of this can be accomplished by internal quality control mechanisms, the existence of an oversight body operating independently from the valuation agency or those responsible for the tax components enables such independent corroboration of adherence to laws and good principles and practices. This type of multi-layered system exists in many places and this paper presents two such models – one in the State of Idaho in the United States and the other in The Netherlands - including the evolution of each system and how each system relates to guidance provided by the International Association of Assessing Officers (IAAO).

Most Popular Articles

  • Articles
    9 September 2025

    State and provincial property tax policies and administration (PTPA): 2023 findings and report

    Alan Dornfest, Melissa Baer, Cal Kent, Brian Guerin, Marco Kuijper, Michael Safarty, Nicole Jardine
    Since 1990, IAAO has published comprehensive surveys of property tax systems in the U.S. and Canada. The 2023 update is different in many ways to the prior surveys in that it included participants from outside North America and is the longest, most comprehensive survey in the series. There is an abundance of information on property tax systems available due to the work by groups such as the Lincoln Institute of Land Policy, which conducts their own comprehensive studies, but this survey attempts to capture some additional nuance, and we rely on the depth of expertise from our volunteer members to guide us. Because of the existence of multiple surveys across time, we are able to show how these policies and administration have evolved over time and are now able to contrast North American policy against a varied international dataset we hope to broaden in the future.
    Read More
  • Articles
    9 September 2025

    Reconceptualizing virtual assets as taxable property: Legal and administrative implications for Vietnam

    Hoang Thanh
    The question of whether virtual assets should be integrated into property tax systems, and how such integration should occur, is not solely a technical matter. Rather, it implicates foundational issues relating to legal ontology, economic classification, and institutional feasibility. Property taxation has traditionally relied on the physicality, permanence, and visibility of taxable subjects (Bird & Slack, 2004). In contrast, virtual assets are decentralized, volatile, and pseudonymous. These characteristics pose significant challenges not only to legal classification but also to the mechanisms of assessment, valuation, and enforcement. Their dematerialized and borderless nature renders conventional property taxation methods inadequate, thereby necessitating a re-evaluation of existing legal doctrines and the development of technologically adaptive regulatory instruments.
    Read More
  • Articles
    9 September 2025

    Comparing and contrasting property tax oversight systems - Idaho and The Netherlands

    Alan Dornfest, Marco Kuijper
    Property tax system administration may occur at national, sub-national, or local levels and includes identification and valuation of taxable property, establishing tax rates, and billing and collection of taxes. Regardless of the initial assignment of responsibilities for these functions, both internal and external oversight are crucial to: • Providing accountability; • Maintaining public trust; • Ensuring compliance with laws; • Producing a transparent property tax system. Although much of this can be accomplished by internal quality control mechanisms, the existence of an oversight body operating independently from the valuation agency or those responsible for the tax components enables such independent corroboration of adherence to laws and good principles and practices. This type of multi-layered system exists in many places and this paper presents two such models – one in the State of Idaho in the United States and the other in The Netherlands - including the evolution of each system and how each system relates to guidance provided by the International Association of Assessing Officers (IAAO).
    Read More

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