The necessity of real estate valuation for property taxation
Ertas, Mehmet
In our country, property tax is collected by municipalitiess and shared among certain institutions providing that the main share is allocated to the municipalities. In Turkey, property taxes are collected based on the declarations of the property owners. However, municipalities issue minimum property tax declaration valuess on street basis against unjustly low amounts of declarations. In fact, these declaration values issued by municipalities are substantially below the real market values. Another topic of our taxation system is the property taxation rates and exemptions introduced by the state and municipalities.
Event: FIG Working Week 2012 : Territory, environment, and cultural heritage
Only personal, non-commercial use of this document is allowed.