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COST – IPTI Property Tax Scorecard

The Council On State Taxation (COST) and the International Property Tax Institute (IPTI) are pleased to release their latest research: “The Best (and Worst) of International Property Tax Administration: COST-IPTI Scorecard on Property Tax Administrative Systems of the US States and Selected International Jurisdictions”.  

This is a follow up from a previous Scorecard on International Property Tax Administration issued by COST and IPTI in 2014, substantially modified to reflect important aspects of property tax administration from an international perspective.

The latest Scorecard focuses on three important areas essential for fair and efficient property tax administration: 1) transparency, 2) consistency, and 3) procedural fairness.  To the extent possible, it focuses on aspects of property tax systems that can be objectively measured, and therefore improved.  

In our review, non-U.S. jurisdictions again tended to score higher than U.S. states, with British Columbia, Hong Kong, and New South Wales earning the highest overall grade (“B+”) along with Georgia and Kansas earning the best US state grades (“B+”).  Two US States sit at the bottom, Mississippi and Pennsylvania with “F” grades; the lowest grades earned by a non-U.S. jurisdiction were Quebec, New Zealand, and South Africa with a “C-” grade. 

Click here to view the Scorecard: COST-IPTI International Property Tax Scorecard – FINAL – June 2019

Click here to view the Addendum: COST-IPTI Scorecard – Addendum – Non-US Jurisdictions – FINAL – June 2019

For questions regarding the study, please send an email either to COST for the U.S. states or to IPTI for the non-U.S. jurisdictions.