Dutch municipal real estate: assessed value as foundation for market value?

Annette Tjeerdsma, Jan Veuger

Research output: Contribution to journalArticleProfessional

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Abstract

In The Netherlands, the Real Estate Assessment Act regulates the yearly appraisal of all Dutch real estate. Municipal real estate is a sizable, and thus important, segment of this real estate market. This results in assessed values that are used for official purposes and taxes. The Dutch municipalities also use these assessed values for their budgeting plans and in their considerations concerning their real estate portfolio (e.g. disposal). The act provides quality requirements these assessed values have to meet. One of these requirements is that the appraised value corresponds with the market value of the real estate objects.
Original languageEnglish
JournalETPN Conferences.net
Publication statusPublished - Apr 2018
EventAmerican Real Estate Society (ARES) - Florida, United States
Duration: 10 Apr 201814 Apr 2018

Keywords

  • public real estate

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