Journal of Property Tax Assessment & Administration



Editorial Policy

The Journal of Property Tax Assessment & Administration (the Journal) provides an international forum for the dissemination of theoretical and practice-based research in the fields of property tax assessment, assessment administration, tax policy, and appraisal. It aims to develop theory and practice, to compare experiences internationally, and to place policies, methods, techniques, and practice in their fiscal, political, and economic context. The Journal seeks to encompass an increasing range of skills and disciplines that have an influence on property tax issues, including economics, public administration, mass appraisal, geographic and land information systems, law, valuation, and computer systems. In addition to manuscripts submitted by academics and practitioners, the Journal publishes invited papers by selected authors on topics of special interest. All papers submitted for publication are subject to a system of blind refereeing unless explicitly stated otherwise. Reports and studies that reflect preliminary or final research findings, investigations into areas of potential research, methodological suggestions, and comments on prior published research also are considered for publication.

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Peer Review and Editorial Review Board

Prospective peer reviewers are recommended by the Managing Editor, editors, or Editorial Board members. Applicants are required to submit a curriculum vitae. Reviewer qualifications are considered by the four-person Editorial Board prior to inviting reviewers participate on the Editorial Review Board. Prospective reviewers are asked to complete a competencies checklist that identifies areas of review they are qualified to undertake. Competencies include but are not restricted to the following areas: policy and administration, technology, GIS and CAMA systems, land records administration, ratio studies, small jurisdiction issues, personal property, tax collection, legal perspectives and issues, international development, economics, property tax policy, valuation methodologies, commercial appraisal issues, real estate market trends, and the Uniform Standards of Professional Appraisal Practice (USPAP).

The list of reviewers on the Editorial Review Board is periodically updated based on level of participation, quality of reviews, and the need to strengthen specific competency areas. The Editorial Staff seeks to maintain a balanced Editorial Review Board that reflects a broad range of competencies related to property tax assessment and administration and diversity in both expertise and geographic distribution.

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Submission and Review

Feature articles for the Journal are subject to initial screening by a four-person editorial board and subsequent blind review by independent volunteer reviewers. If significant revisions are required based on reviewer comments, the manuscript is subject to a second review by an Editorial Board member or Editorial Review Board member to confirm that reviewer comments were adequately addressed. In certain circumstances, additional peer review may be needed.

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Upon acceptance, the author must provide an editable copy (preferably Microsoft Word or Rich Text Format [RTF]) of the document. Tables, figures, and photographs (visual elements) should be provided in separate files and not embedded in the article. These files should be in an acceptable format (see Visual Elements) for maximum clarity.

The acceptance rate for articles is approximately 70 percent (2014–2016) after being approved for initial peer review by the Editorial Board. A number of articles are not approved to be sent to peer review because they do not meet writing quality standards or the subject matter is not relevant to the journal’s goals and objectives as stated in the Editorial Policy.

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Authors submitting manuscripts for publication warrant that the work is not an infringement of any existing copyright and will indemnify the Publisher against any breach of such warranty. Submitted articles cannot have been previously published, nor be forthcoming in an archival journal or book (print or electronic). Please note: "publication" in a working-paper series does not constitute prior publication. In addition, by submitting material to Journal of Property Tax Assessment & Administration, the author is stipulating that the material is not currently under review at another journal (electronic or print) and that he or she will not submit the material to another journal (electronic or print) until the completion of the editorial decision process at Journal of Property Tax Assessment & Administration. If you have concerns about the submission terms for Journal of Property Tax Assessment & Administration, please contact the editors.

Papers and contributions that are published become the legal copyright of the Publisher unless otherwise agreed. The Publisher will not refuse any reasonable request by authors for permission to reproduce any of their contributions to the Journal. Authors will be given the opportunity to review edited copy prior to publication.

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Formatting Requirements

Journal of Property Tax Assessment & Administration has no general rules about the formatting of articles upon initial submission. There are, however, rules governing the formatting of the final submission. See Final Manuscript Preparation Guidelines for details. Although bepress can provide limited technical support, it is ultimately the responsibility of the author to produce an electronic version of the article as a high-quality PDF (Adobe's Portable Document Format) file, or a Microsoft Word, WordPerfect or RTF file that can be converted to a PDF file.

It is understood that the current state of technology of Adobe's Portable Document Format (PDF) is such that there are no, and can be no, guarantees that documents in PDF will work perfectly with all possible hardware and software configurations that readers may have.

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Publication Ethics and Publication Malpractice Statement

See JPTAA Publication Ethics and Publication Malpractice Statement

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Attribution and Usage Policies

Reproduction, posting, transmission or other distribution or use of the article or any material therein, in any medium as permitted by a personal-use exemption or by written agreement of IAAO Research Exchange, requires credit to IAAO Research Exchange as copyright holder (e.g., IAAO Research Exchange © 2023).

Personal-use Exceptions

The following uses are always permitted to the author(s) and do not require further permission from IAAO Research Exchange provided the author does not alter the format or content of the articles, including the copyright notification:

  • Storage and back-up of the article on the author's computer(s) and digital media (e.g., diskettes, back-up servers, Zip disks, etc.), provided that the article stored on these computers and media is not readily accessible by persons other than the author(s);
  • Posting of the article on the author(s) personal website, provided that the website is non-commercial;
  • Posting of the article on the internet as part of a non-commercial open access institutional repository or other non-commercial open access publication site affiliated with the author(s)'s place of employment (e.g., a Phrenology professor at the University of Southern North Dakota can have her article appear in the University of Southern North Dakota's Department of Phrenology online publication series); and
  • Posting of the article on a non-commercial course website for a course being taught by the author at the university or college employing the author.

People seeking an exception, or who have questions about use, should contact the editors.

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General Terms and Conditions of Use

Users of the IAAO Research Exchange website and/or software agree not to misuse the IAAO Research Exchange service or software in any way.

The failure of IAAO Research Exchange to exercise or enforce any right or provision in the policies or the Submission Agreement does not constitute a waiver of such right or provision. If any term of the Submission Agreement or these policies is found to be invalid, the parties nevertheless agree that the court should endeavor to give effect to the parties' intentions as reflected in the provision, and the other provisions of the Submission Agreement and these policies remain in full force and effect. These policies and the Submission Agreement constitute the entire agreement between IAAO Research Exchange and the Author(s) regarding submission of the Article.

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