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Journal of Property Tax Assessment & Administration

Abstract

This assessment guidance represents a consensus in the assessing profession and has been adopted as of January 2014 by the Executive Board of the International Association of Assessing Officers. The document provides a systematic means by which assessing officers can improve and standardize the operation of their offices. The document is advisory in nature and its use is purely voluntary. This document provides guidance on mass appraisal of real property at market value. The primary focus is on mass appraisal for value-based recurrent property taxes (also known as “rates on property”). However, the principles presented here are also relevant to mass appraisal for other governmental and public purposes.

First Page

5

Last Page

33

Keywords

Property tax administration, Mass appraisal techniques

Notes

This assessment guidance represents a consensus in the assessing profession and has been adopted as of January 2014 by the Executive Board of the International Association of Assessing Officers. The document provides a systematic means by which assessing officers can improve and standardize the operation of their offices. The document is advisory in nature and its use is purely voluntary.

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