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Title: Comparative analysis of property taxation policies within Greece and Cyprus evaluating the use of GIS, CAMA, and remote sensing techniques
Authors: Dimopoulos, Thomas 
Labropoulos, Tassos 
Hadjimitsis, Diofantos G. 
Keywords: Ad valorem
Market Values
Mass Appraisals
Property taxation
Remote Sensing
Tax Values
Issue Date: 1-Jan-2014
Publisher: SPIE
Source: 2nd International Conference on Remote Sensing and Geoinformation of the Environment, RSCy 2014; Paphos; Cyprus; 7 April 2014 through 10 April 2014
Abstract: This paper aims to examine how CAMA, GIS and Remote Sensing are integrated to assist property taxation. Real property tax apart from its fiscal dimension is directly linked to geographic location. The value of the land and other immovable features such as buildings and structures is determined from specific parameters. All these immovable assets are visible and have specific geographic location & coordinates, materials, occupied area, land-use & utility, ownership & occupancy status and finally a specific value (ad valorem property taxation system) according to which the property tax is levied to taxpayers. Of high importance in the tax imposing procedure is that the use of CAMA, GIS and Remote Sensing tools is capable of providing effective and efficient collection of this property value determining data. Furthermore, these tools can track changes during a propertys lifecycle such parcel subdivision into plots, demolition of a building and development of a new one or track a change in the planning zone. The integration of these systems also supports a full range of business processes on revenue mobilization ranging from billing to taxpayers objections management.
ISBN: 978-162841276-5
Rights: © 2014 SPIE.
Appears in Collections:Δημοσιεύσεις σε συνέδρια/Conference papers

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