[...]... use land and improvements) Land and/ or improvements Buildings, structures or limited development1 Land and buildings Land, building, improvements and machinery Land and improvements (buildings and land tax); land (land development tax) Occupied land; land and improvements Land and improvements Land and buildings Land and buildings Land, buildings and permanent improvements Land and buildings Land and. .. tax on unbuilt land; local business tax Urban and township land use tax; house property tax; urban real estate tax; farm land occupation tax Property tax Land and building tax Real property tax Buildings and land tax; land development tax Property tax Property tax 32.0 15.0 21.0 4.0 32.4 4.9 7.0–41.09 10.7 13.4 1.4 58.78 6.4 1 Notes: Includes only local taxation and not the state tax on land 2 Includes... tax; structures for property tax; assets for enterprise property tax Land Land or land and improvements Land and improvements (sometimes machinery included) Land and improvements; farm properties also include machinery and livestock Land, houses, buildings, and tangible business assets Land and improvements; some plant and machinery Tax base Tax and assessment bases United Kingdom Japan Germany OECD... types of properties – residential, commercial and industrial, as well as on farm properties Sometimes different categories of property are treated differently Sometimes certain classes of property, or property owner, or uses of property, are exempt Sometimes only land is taxed We shall first discuss the question of taxing land versus land and improvements and then consider exemptions Land versus land and. .. forest tax Land tax; individual property tax; enterprise assets tax Land payments and taxes Property tax Property tax Unified property tax Central and Eastern Europe Hungary Latvia Poland Russia Ukraine State land tax; municipal rates Property tax Land tax Fixed property tax Council tax (local tax on residential property) ; business rates (central tax on nonresidential property) Types of property tax... Bird, Richard M and Enid Slack (2002), Land and Property Taxation Around the World: A Review,’ Journal of Property Tax Assessment & Administration, 7 (3), 31–80 Brown, P.K and M.A Hepworth (2000), ‘A Study of European Land Tax Systems,’ Cambridge, MA: Lincoln Institute of Land Policy Working Paper De Cesare, Claudia (2002), ‘Toward More Effective Property Tax Systems in Latin America,’ Land Lines, Lincoln... the property is taxed (for example Kenya and some parts of Australia and South Africa) In Tanzania, unusually, only buildings are taxed In countries where both land and improvements are taxed, the land portion is sometimes taxed more heavily than improvements As mentioned in Chapter 1, the taxation of land only (sometimes called ‘site value taxation ) may potentially improve the efficiency of land use... taxes 8 Percentage of municipal taxes 9 The range depends on the state Africa Guinea Kenya South Africa Tanzania Tunisia India Indonesia Philippines Thailand Asia China Mexico Nicaragua 22 Ukraine Latvia Poland Russia Central and Eastern Europe Hungary Unimproved value (plot tax); buildings (building tax) Land and buildings Land, buildings and structures Land for land tax; structures for property tax; assets... value taxation thus scores well in terms of both efficiency and equity One problem with taxing land alone, however, relates to the administration of the tax Accurate land valuation presents a challenge to assessors because most urban real estate sales combine the value of land and improvements Site value taxation requires the subtraction of the value of the improvements from the value of the property. .. a more detailed comparison of the major characteristics of land and property taxes in our 25-country sample.1 Finally, in Chapter 3 we summarize experience with property tax reform in several of the countries covered in the book The role of the property tax The property tax as a source of revenue Tables 1.2 and 1.3 provide a useful introductory overview of the role of the property tax as a revenue source . alt="" INTERNATIONAL HANDBOOK OF LAND AND PROPERTY TAXATION International Handbook of Land and Property Taxation Edited by Richard M. Bird University of Toronto and Enid. Varanyuwatana 13 Land and property tax in China 165 Xu Shanda and Wang Daoshu vi Land and property taxation PART III AFRICA 14 Property taxation in Kenya