A review of the practices of valuers in the assessment of land value for taxation in Australia

Authors

Vince Mangioni, University of Technology, Sydney

Abstract

This article explains the various methods employed by valuers in Australia to assess land value. Land value is used since improvements are included in the sales analysis process. Not only are different methods discussed, but how they have evolved through time around the country are also analyzed.

First Page

5

Last Page

15

Keywords

Site value taxation

Recommended Citation

Mangioni, V. (2015). A review of the practices of valuers in the assessment of land value for taxation in Australia. Journal of Property Tax Assessment & Administration, 12(2), 5-15. Retrieved from https://researchexchange.iaao.org/jptaa/vol12/iss2/1