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Journal of Property Tax Assessment & Administration

Abstract

Since 1990, IAAO has published comprehensive surveys of property tax systems in the U.S. and Canada. The 2023 update is different in many ways to the prior surveys in that it included participants from outside North America and is the longest, most comprehensive survey in the series. There is an abundance of information on property tax systems available due to the work by groups such as the Lincoln Institute of Land Policy, which conducts their own comprehensive studies, but this survey attempts to capture some additional nuance, and we rely on the depth of expertise from our volunteer members to guide us. Because of the existence of multiple surveys across time, we are able to show how these policies and administration have evolved over time and are now able to contrast North American policy against a varied international dataset we hope to broaden in the future.

First Page

5

Last Page

57

Notes

The authors and IAAO gratefully acknowledge the individuals and organizations that contributed to these findings and report about property tax systems in Canada, the United States, and for the first time, jurisdictions outside of North America. Above all, we thank the respondents to the 2023 Survey of State and Provincial Property Tax Policies and Administration (PTPA). Without their help, this report would not have been possible.

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