LoGRI Guidance Notes

Permanent URI for this collectionhttps://hdl.handle.net/1807/139300

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    Managing the Distribution of Property Tax Bills
    (2024-05) Schenker, Xaver; Prichard, Wilson; Stewart-Wilson
    Distributing tax bills is an administrative function that is foundational to effective property taxation. However, bill distribution is often overlooked in reform programs in lower-income countries that tend to focus on issues of property identification, valuation, facilitating payments, and compliance. This guidance note reviews the challenges to effective property tax bill distribution in lower-income countries, before describing a tried and tested approach that relies on GPS coordinates to identify properties and sequence bill printing and delivery. The guidance note discusses the trade-offs of several policy decisions related to bill distribution, including outsourcing printing and delivery and using mobile applications to track and verify delivery. The guidance note concludes with a discussion of some potential alternative strategies for effective bill distribution.
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    Implementing a Points-Based Valuation System for Property Taxation
    (2024-05) Orgeira Pillai, Nicolas; Schenker, Xaver; Prichard, Wilson; Stewart-Wilson, Graeme
    This guidance note outlines an approach to implementing a simplified automated valuation model (AVM) for property taxation in lower-income countries. Like all AVMs, the points-based valuation system uses a formula to calculate a proxy for the value of properties that can be used for tax purposes. It emphasizes data gathering processes that are simple and verifiable, and prioritizes formulas that are also relatively simple and transparent. The guidance note describes the steps required to implement the points-based valuation system, including various considerations and trade-offs that can help adapt the approach to different contexts. We discuss the criteria included in the model, followed by strategies to organize data collection, gather market information to calibrate the model, build the model, and update and adjust the model to meet the needs of specific contexts. The guidance note concludes by demonstrating how the model is applied to property data to generate value estimates that can be used for taxation.