Journal of Property Tax Assessment & Administration


The Chinese government has stated its intention of introducing an annual property tax since 2003, but, while selecting six pilot cities for experimenting with the viability of a mass appraisal system rollout, has not yet adopted this policy. The Shenzhen Center for Assessment and Development of Real Estate was founded to facilitate the process of piloting the viability of property taxes — an initiative that coincided with the Lincoln Institute of Land Policy’s initial involvement in China in 2003 (with the International Property Tax Institute [IPTI], ESRI Canada, and others) — and to provide expertise in topics ranging from property tax and municipal finance to public land management and land expropriation. The long-standing intention to roll out property tax, allied with significant capacity building, begs the questions, why has there not been more progress to ate, and are there any fundamental barriers to policy adoption? This paper seeks to contribute to understanding this issue by assessing the feasibility of creating computerassisted mass appraisal (CAMA) and utomated valuation models (AVMs) in China and their respective capability to conform to IAAO valuation standards, with implications for scalability across national and regional markets.


Data processing in assesment - China Assessment administration - China