Improved Methods for Assessment of Land Valuation and Property Taxes

The technical complexity of ensuring that tax rolls are complete and valuations current is often perceived as a major barrier to bringing in more property tax revenues in developing countries. Webinar 3.4 shows how satellite data makes it possible to assess the completeness of existing tax maps by estimating built-up areas based on building heights and footprints. Together with information on sales prices from the land registry, targeted surveys, and routine statistical data, this makes it possible to use mass valuation procedures to generate tax maps. The example of Kigali in Rwanda illustrates the reliability of the method and the potentially far-reaching revenue impacts.