Courses, Conferences, Seminars and Lectures
Designing and Implementing Property Tax Systems in Africa
- Location(s): Ongoing Online Course
- Tuition: FREE
- IAAO CE Credits: 7.25
- Go to this Online Course
Riël C. D. Franzsen is South African research chair in tax policy and governance and director of the African Tax Institute (ATI) at the University of Pretoria. He is a cofounder of the ATI which was established in 2002 to undertake capacity development in the areas of tax policy and tax administration in Africa. Riël has authored and coauthored conference papers, journal articles, and textbooks on land and property taxes. He is a member of the Board of Advisors of the International Property Tax Institute (IPTI) and has served as a tax policy advisor to numerous foreign governments, the World Bank, and the International Monetary Fund (IMF).
Jay Rosengard is adjunct lecturer in public policy at the John F. Kennedy School of Government at Harvard University and director of the Mossavar-Rahmani Center for Business and Government's Financial Sector Program which focuses on the development of bank and nonbank financial institutions and alternative financing instruments. He is a faculty affiliate of the Ash Institute for Democratic Governance and Innovation and the Center for International Development. He has 35 years of international experience designing, implementing, and evaluating development policies in public finance and fiscal strategy, tax and budget reform, municipal finance and management, intergovernmental fiscal relations, banking and financial institutions development, microfinance, and public administration.
William J. McCluskey is research reader in real estate and valuation at the University of Ulster in Northern Ireland and visiting professor at the University of Technology in Malaysia. Prior to joining the University of Ulster, he worked for valuation offices in London and in Northern Ireland where his responsibilities involved the valuation of all types of property for tax purposes. William’s professional and academic interests are real estate valuation and more specifically landed property tax systems, fiscal policy, computer assisted mass appraisal modeling, and the application of geographic information systems. He has been involved in research projects advising numerous international governments on ad valorem tax issues.
Dian Johnstone is a property tax administration and collections advisor and has a twenty-year career in public service. Dian is the former surveyor of taxes and director of real property taxation for the Province of British Columbia, Canada, Ms. Johnstone has been advising domestic and international clients on tax administration and collection systems since 1998. Her international consulting experience encompasses Tanzania, Kosovo, United Kingdom, USA, Poland, Mongolia, Macedonia and Afghanistan.
This course provides an overview of property taxation and its role in fiscal decentralization, reviews current international practices and trends in developing and developed countries, discusses the implications of choosing different property tax bases, and examines the administrative realities inherent in any property tax system.
This course qualifies for Continuing Education credits from the International Association of Assessing Officers, Department of Tax and Valuation IAAO CE Credits: 7.25
- Property Tax Terminology
- Overview of Fiscal Decentralization and Local Government Finance
- Overview of Property Taxation
- Property Tax and Property Markets
- An International Overview
- A Brief Survey
- Basic Features of a Comprehensive Property Tax System
- An Enabling Environment for the Property Tax, Part 1
- An Enabling Environment for the Property Tax, Part 2
- Tax Base Coverage and Property Data
- Valuation Principles and Methodologies
- Automated Valuation
- Automated Valuation: Northern Ireland Case Study
- Value Banding: A Possible Solution for Developing Countries
- Tax Rate Design
- Tax Relief
- Tax Administration
- Continuous System Maintenance
- Possible Lessons for System Design and Property Tax Reform
- Concluding Comments