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We are pleased to announce that the results of our research – “The Best and Worst of International Property Tax Administration: COST-IPTI Scorecard on the Property Tax Administrative Systems of the US States and Selected International Jurisdictions” – is now available.

This research was carried out jointly by The Council on State Taxation (COST) and the International Property Tax Institute (IPTI).

The Scorecard focuses on three important areas that are essential for fair and efficient property tax administration:

  • transparency;
  • consistency;
  • procedural fairness.

As far as possible, the Scorecard focuses on aspects of property tax systems that can be objectively measured.  We hope that by publishing this information, policymakers will be able to identify where improvements need to be made.

The results are contained in two documents: the Scorecard and an Addendum to the Scorecard which contains additional information about the property tax systems included in the Scorecard (other than the US States).

View the Scorecard: COST IPTI_Property Tax Scorecard_FINAL_June 2020

View the Addendum to the Scorecard: COST-IPTI Scorecard – Addendum – Non-US Jurisdictions – FINAL – June 2019

This is the second Scorecard we have published. The first was published in 2014 and may be accessed HERE

The latest Scorecard covers some slightly different aspects of property tax systems to the first Scorecard and therefore the two cannot be compared directly. However, they do cover similar areas of property tax administration and therefore it is possible to see some trends and developments by looking at them both.

As before, the Scorecard evaluated the 50 US states (plus the District of Columbia and Puerto Rico); sub-jurisdictions in Australia (states), Canada (provinces), and the United Kingdom (countries); and the jurisdictions of Hong Kong, Ireland, New Zealand, and South Africa. In addition, the latest Scorecard includes Singapore, Spain and The Netherlands.

Fair and efficient property tax administration is critically important to both individual and business taxpayers around the world. The purpose of the Scorecard is to provide property tax policymakers with information about global best practices and a comparative measure of the fairness and efficiency of their property tax administrative practices.

It is our hope that this Scorecard will drive changes to ensure that property taxes around the world are administered more effectively, fairly and without perceptions of bias or undue administrative burdens.

About COST and IPTI:

The Council on State Taxation (COST) is the premier state tax organization representing multi-jurisdictional taxpayers in the United States.  COST is a non-profit trade organization consisting of over 600 multi-state corporations.  COST’s mission is to preserve and promote equitable and non-discriminatory state and local taxation of multi-jurisdictional businesses.

The International Property Tax Institute (IPTI) is widely recognized as the world’s leading international organization specializing in property tax policy and practice.  IPTI is a non-profit organization with members around the world.  IPTI’s mission is to provide impartial, objective expert advice in the area of property tax systems and promote the concept that these systems should be fair and equitable and meet the needs of all stakeholders; i.e., governments, taxpayers, practitioners and academics.

 

Further information:

For further information regarding the Scorecard, please send an email either to COST at help@cost.org    for the US states or to IPTI at info@ipti.org for the non-US jurisdictions.

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