Points-Based Valuation for Property Taxation: Improving Equity and Revenue Performance in Local Property Tax Systems
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Many property tax systems in lower-income countries are severely underperforming, in significant part due to ineffective valuation methods. This brief outlines a points-based approach to valuation, which offers a cost-effective, administratively feasible, and transparent approach to valuation in lower-income countries.
Nicolas Orgeira is a a Doctoral Fellow with the Local Government Initiative (LoGRI), an initiative of ICTD based at the Munk School of Global Affairs and Public Policy at the University of Toronto.
Wilson Prichard is an Associate Professor at the University of Toronto, an Associate Research Fellow at the Institute of Development Studies, Chair of the Local Government Revenue Initiative (LoGRI) and former Executive Director of the International Centre for Tax and Development (2020-2024). His research focuses on the relationship between taxation and citizen demands for improved governance in Africa.
Graeme Stewart-Wilson is a PhD student in Political Science at the University of Toronto and a researcher with ICTD. His research focuses on tax reform in sub-Saharan Africa.
Citation: Orgeira Pillai, Nicolas., Prichard, Wilson., Stewart-Wilson, Graeme. (2025). “Points-Based Valuation for Property Taxation: Improving Equity and Revenue Performance in Local Property Tax Systems.” Policy Brief 08. University of Toronto: Local Government Revenue Initiative.
