These tables provide an overview on recurrent immovable property taxation (category 4100 in the Revenue Statistics classification) in OECD countries in a comparative perspective. Tables show the scope of property taxation and the items that are taxed; the approaches for assessing and updating property values; the government level responsible for property taxation; tax exemptions and abatements; and tax rates and their variation across sub-national governments. The tables will be updated every two years.
Coverage, assessment and valuation, OECD countries, 2014
Tax abatements and tax rates, OECD countries, 2014