This course is designed to cover property tax policy principles and issues from an international perspective. It provides a relevant conceptual framework containing essential elements of tax policy considerations and options, and presents internationally grounded guidelines for making policy choices regarding the role property tax can play in financing local governments. This includes tax base, tax liability, tax rates, tax relief, and tax politics. Also included are selected issues relative to property tax administration.
The course will provide assessors, municipal representatives and taxpayers with an understanding of the basic principles and concepts of municipal assessment and taxation