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Options for determining taxable value and setting rates

Table 7.4: Countries employing area-based property tax for at least some areas and/or some types of property27 Country

Area-based tax used for

Types of taxable property

Land

Buildings

Land

Buildings

Albania

Yes

Yes

Agricultural

All

Azerbaijan

Yes

No

All

Inventoried value

Belarus

Yes

No

All

Value based

Bulgaria

Yes

Yes

Non-agricultural, non-forest land, developed agricultural land

All non-agriculture

Burundi

Yes

Yes

Undeveloped land in designated municipalities and all developed land

All

Cameroon

Yes

Yes

All

All

Chile

Yes

Yes

All

All

Croatia

Yes

Yes

Idle agricultural land, idle enterprise real estate, idle construction land; communal fees on all land

Vacation house; communal fees on all buildings

Czech Republic

Yes

Yes

All

All

Dominica

Yes

Yes

Roseau City

Roseau City

Eritrea

Yes

No

All

N/A

Ethiopia

Yes

No

All

N/A

Georgia

Yes

No

All

N/A

Hungary

Yes

Yes

Unimproved land on plots above the average area

All except NyĂ­regyhĂĄza

India (Delhi Municipal Corp)

Yes

Yes

All

All

Israel

Yes

Yes

Developed land, occupied undeveloped land, and agricultural land

All

Kazakhstan

Yes

No

All

Average annual net book value of the assets

Kenya

Yes

No

Registered land

N/A

Kyrgyz Republic

Yes

No

All

Value based

Lao

Yes

No

All

N/A

Lesotho

Yes

No

Rural land

N/A

27 Based on Connolly and Bell (2009), Table 3.

59

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Land and Property Tax  

In the Guide, you will find answers to questions such as why land and property taxes are often an important source of local revenue, what th...

Land and Property Tax  

In the Guide, you will find answers to questions such as why land and property taxes are often an important source of local revenue, what th...

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