PTAPP Survey Results
The 2010 Property Tax Assessment Policies and Practices Survey (PTAPP) Results
In response to a need for current information about property tax systems, IAAO has since 1990 published surveys of the features of property tax systems in Canada and the United States. This compilation is the latest in the series. Although the main audience is property tax administrators and policy makers in the two countries, readers from other countries may find it helpful as well.
As with the compilations published in 1990, 1991, 1992, and 2000, this compilation is based on a questionnaire sent to each Canadian province and territory and to each U.S. state and the District of Columbia. In general, the questionnaire was sent to the provincial or state agency responsible for assessment or assessment supervision. Local assessors completed or helped to complete the surveys for Arizona, Colorado, Connecticut, Delaware, the District of Columbia, Hawaii, Rhode Island, and Virginia. No response was obtained from the states of Georgia, Louisiana, North Carolina, New Jersey, and Utah; from the provinces of Manitoba, New Brunswick, and Quebec; or from Northwest Territories, Yukon, and Nunavut.
The 2010 survey was conducted as a joint project of the IAAO Communications Committee and the State and Provincial Council.
Article: 2010 State and Provincial Property Tax Policies and Administrative Practices:
Compilation and Report ( 445 KB)
by Alan S. Dornfest, AAS, Steve Van Sant, Rick Anderson, and Ronald Brown
(published in Journal of Property Tax Assessment & Administration, Vol. 7, Issue 4)