The use of geographic information systems for property valuation and tax assessment
Roos, Henrik
In Sweden geographic information systems (GIS) have been used for property valuation in connection with tax assessment for real property since the 1996 general taxation of singlefamily housing units.The use of GIS has increased concurrently with the introduction of improved methods and the availability of more accurate digital maps and is now a standard and valuable tool for both the technical valuation preparatory work and for the assessment itself. Other important factors that have contributed to the positive development include the increased availability of spatial data, easily accessible information on real property transactions and improved and customized working procedures. Above all, the use of GIS has contributed to improvements to the tax assessment of single-family housing units. The main aim of this paper is to describe how GIS is used to increase the efficiency of some of the basic processes in the Swedish real property tax assessment system. Hopefully, this information will encourage other organisations to use similar applications. In the preparatory work for tax assessment GIS is used for: Examination and sorting out of unwanted property transactions; purchases are presented in a GIS to facilitate checking of classification data and geographic location. Description of the standard single-family house; statistical reports complemented by GIS showing classification data for value factors for each unit facilitate description of a standard unit in each value zone.
Event: XXIII International FIG Congress : Shaping the change
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