The adequacy of property tax valuation procedures

Abstract

Reviews some of the more significant changes to the processes of district revaluations and valuation roll maintenance in New Zealand, in particular the influence of changing measurement and accountability mechanisms. Explains changes to established processes and outlines new measurement criteria for evaluating performance against a background of important wider reforms and developments in New Zealand’s public and private sectors. Provides a rationale for the new emphases on public sector accountability, and the concomitant need for increased and improved information; current governmental thinking on how performance measurement should be conducted; the focus on customer perspectives and satisfaction; and the steps taken to secure ISO accreditation. Gives an account of Valuation New Zealand’s part in the development of a Crown land information system and concludes by considering the advantages of VNZ’s executive information and electronic data exchange systems.

Citation

Cooper, K. and Western, P. (1996), "The adequacy of property tax valuation procedures", Journal of Property Valuation and Investment, Vol. 14 No. 3, pp. 71-81. https://doi.org/10.1108/14635789610118299