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The Legal Requirements Regarding Valuation of Land and Improvements for Property Tax Purposes

David Brunori and Jennifer Carr

Septiembre 2001, inglés

This paper investigates two main questions regarding the state-level requirements governing the valuation of land and improvements for property tax purposes. First, does state law directly or indirectly address the issue of whether land must be valued separately from improvements for property tax purposes? Secondly, do local governments have a process which values land separately from buildings, houses, and other improvements? This paper examines the law and valuation practices in nineteen states and the District of Columbia.


tributación del valor del suelo, gobierno local, tributación inmobilaria, valuación