Journal of Property Tax Assessment & Administration


In response to a need for current information about property tax systems, since 1990 IAAO has conducted surveys of the features of property tax systems in Canada and the United States and published the results. Although the main audience comprises property tax administrators and policy makers in the two countries, readers from other countries may find the results helpful as well. The compilations of survey results published in 1990, 1991, 1992, 2000, and 2009 were based on a questionnaire sent to each Canadian province and territory and to each U.S. state and the District of Columbia. Unlike previous surveys, however, the 2012 survey was limited in scope, representing an update of information and additional exploration of emerging topics. The most important focus of the 2012 survey was new legislation and the effects of the broad economic recession that gripped much of the United States during the period since the 2009 survey.

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Assessment practices, Assessment administration