Residential property taxation: A capital value banding approach

Authors

Peadar Davis, University of Ulster
Lay Cheng Lim, University of Ulster
William McCluskey, University of Ulster

Abstract

A capital value banding system relies upon the concept of dividing properties into different categories according to an estimate of their capital value for the purposes of determining a property tax bill. Rather than valuing the properties to a discrete figure and assigning them to a band, the property values are estimated according to a range of values or bands. Thsi paper will look at the theoretical and methodological issues surrounding the design of a capital value banded system.

First Page

51

Last Page

64

Keywords

Valuation approaches, Property tax administration, Assessment administration

Recommended Citation

Davis, P., Lim, L. C., & McCluskey, W. (2004). Residential property taxation: A capital value banding approach. Journal of Property Tax Assessment & Administration, 1(3), 51-64. DOI: https://doi.org/10.63642/1357-1419.1013