IAAO Research Exchange
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State and provincial property tax policies and administration (PTPA): 2023 findings and report
No full textSince 1990, IAAO has published comprehensive surveys of property tax systems in the U.S. and Canada. The 2023 update is different in many ways to the prior surveys in that it included participants from outside North America and is the longest, most comprehensive survey in the series. There is an abundance of information on property tax systems available due to the work by groups such as the Lincoln Institute of Land Policy, which conducts their own comprehensive studies, but this survey attempts to capture some additional nuance, and we rely on the depth of expertise from our volunteer members to guide us. Because of the existence of multiple surveys across time, we are able to show how these policies and administration have evolved over time and are now able to contrast North American policy against a varied international dataset we hope to broaden in the future
Comparing and contrasting property tax oversight systems - Idaho and The Netherlands
No full textProperty tax system administration may occur at national, sub-national, or local levels and includes identification and valuation of taxable property, establishing tax rates, and billing and collection of taxes. Regardless of the initial assignment of responsibilities for these functions, both internal and external oversight are crucial to: • Providing accountability; • Maintaining public trust; • Ensuring compliance with laws; • Producing a transparent property tax system. Although much of this can be accomplished by internal quality control mechanisms, the existence of an oversight body operating independently from the valuation agency or those responsible for the tax components enables such independent corroboration of adherence to laws and good principles and practices. This type of multi-layered system exists in many places and this paper presents two such models – one in the State of Idaho in the United States and the other in The Netherlands - including the evolution of each system and how each system relates to guidance provided by the International Association of Assessing Officers (IAAO)
Harvesting AI: A Practitioner\u27s Perspective
No full textIn this seminar, students will learn AI valuation, AI Image Detection, and AI Data Collection, distinguishing traditional CAMA from AI valuation. The session focus includes variance testing and identifying where AI is effective and not effective. We will use case studies, variance tests, and a live Turing Test using SLIDO technology
Constant Change: Modernize Workflows to Adapt to New Laws and Less Staff
No full textWhen new laws, or staff retirements hit, assessor workloads can spike overnight. This session explores how leading offices navigate disruption - not just with AI, but smarter workflows and support. Learn how your peers are reducing backlogs, staying compliant, and delivering better service, even amid mounting pressure and rapid chang
Turning the Corner in Property Inspections
No full textSince 2015, Paulding County, Georgia has modernized property inspections with mobile technology, boosting accuracy and efficiency. Now, 71 Georgia counties benefit from similar tools. Success stems not just from technology, but strong leadership, training, and staff engagement—demonstrating how innovation can save taxpayer money and transform local government operation
Understanding the Intelligence: Collaborating with CAMA Vendors to Drive Better Outcomes
No full textTax Assessors today face numerous options when selecting CAMA software that meets their needs and budget. The key focus is on increasing efficiency, improving data accuracy and analysis capabilities, and providing greater flexibility and customization to meet their specific operational needs
The Human Element: Soft Skills in Property Tax Assessment
No full textThis presentation focuses on the crucial role of soft skills in property tax assessment leadership, covering key abilities like communication, emotional intelligence, and adaptability that enable leaders to effectively manage their teams and interact with taxpayers
Valuation Strategies for Energy-Efficient Buildings in Korea
No full textAttendees will learn about proposed valuation criteria for energy efficient improvements, building construction, and remodeling in Korea
Intangibles: Dark Matter of the Property Tax Universe?
No full textFrom California to Florida, courts are revisiting the issue of whether real estate assessments improperly include intangible property value. While primarily raised in hotel valuations, the issue has now spread to other property types. This presentation will look at various intangibles claims, their validity and provide suggestions on how to manage these issues
Leveraging AI for Change Detection and Machine Learning in Property Assessment Workflows
No full textThe application of Artificial Intelligence (AI) for change detection has revolutionized property assessment, enabling assessors to efficiently identify changes in the built environment.
Now with AI and up-to-date imagery, you can create solutions that save time, money and resources that help your team identify and manage changes. With solutions such as change detection you can create repeatable processes and workflows that enlighten and expand the possibilities of your department.See how you can turn your GIS tool into a solution that can:
Be a source for taxable changes and increasing taxable revenue. Monitor the built environment with repeatable processes. Simplify digitizing building footprints and processes to identify change is city wide and done parcel by parcel