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Journal of Property Tax Assessment & Administration

Abstract

This article describes a project to develop a planning support system linking geographic information systems (GIS) and computer-assisted mass appraisal (CAMA) to estimate property values in Ciudad Juarez, Mexico. In Mexico, municipalities are struggling to find ways to develop valuation assessment techniques for property taxes, one of the main sources of local revenue for financing public infrastructure and services. Local governments not only need to have the tools to keep property value assessments up to date, but they also require the technical capacity to anticipate where growth will take place and then evaluate the fiscal impact of that growth. Currently, most of the municipalities in Mexico assess property tax values through a mixed method that includes the value of both the land and the improvements for each piece of property. However, the need to assign more accurate property values to parcels that have been improved over many years requires new approaches to property assessment such as CAMA (German, Robinson, and Youngman 2000).

First Page

25

Last Page

40

Keywords

Computer assisted mass appraisal

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