Axia Valuers

Comparative analysis of property taxation policies within Greece and Cyprus evaluating the use of GIS, CAMA, and remote sensing techniques

Keywords: CAMA, Property taxation, Ad valorem, Mass Appraisals, Market Values, Tax Values, GIS, Remote Sensing, Greece, Cyprus

This paper aims to examine how CAMA, GIS and Remote Sensing are integrated to assist property taxation. Real
property tax apart from its fiscal dimension is directly linked to geographic location. The value of the land and other
immovable features such as buildings and structures is determined from specific parameters. All these immovable assets
are visible and have specific geographic location & coordinates, materials, occupied area, land-use & utility, ownership
& occupancy status and finally a specific value (ad valorem property taxation system) according to which the property
tax is levied to taxpayers. Of high importance in the tax imposing procedure is that the use of CAMA, GIS and Remote
Sensing tools is capable of providing effective and efficient collection of this property value determining data.
Furthermore, these tools can track changes during a property’s lifecycle such parcel subdivision into plots, demolition of
a building and development of a new one or track a change in the planning zone. The integration of these systems also
supports a full range of business processes on revenue mobilization ranging from billing to taxpayers objections

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