Lessons from the Netherlands

This volume presents general principles and best practices for property tax policy and administration, offering examples from the Dutch experience that provide lessons of international applicability. It discusses five key topics: 

• The importance of current market value as a tax base; 
• property tax relief policy; 
• the implementation of new types of valuation models;
• statistical measures to assure assessment quality and equity; and
• the importance of a solid system of base registers.