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cost releases international 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: Scorecard on State and International Property Tax Administrative Practices".  

This is a follow up from a previous Scorecard on Property Tax Administration issued by COST in 2011, modified to reflect 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) simplicity and consistency, and 3) procedural fairness.  As far as possible, it focuses on aspects of property tax systems that can be objectively measured, and therefore improved.  

In our review, non-U.S. jurisdictions tended to score higher than U.S. states, with Hong Kong earning the highest overall grade (A-) and Oregon the best U.S. state grade (“B+”).  Sitting at the bottom, Pennsylvania and Puerto Rico earned “D” grades; the lowest grade earned by a non-U.S. jurisdiction was the Northern Territory of Australia, with a “D+”. 

Click here to view the Scorecard.

Click here to view the Addendum to the Scorecard.

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.