Articles in this issue cover examining the accuracy and reliability of property values generated by mass appraisals in Cyprus; how homestead exemptions can offer an option for improving the equity of the property tax in a timely, efficient manner; and measuring physical deterioration in a cost approach analysis to value electric generation tangible personal property.
The following articles are included :
Measuring Physical Deterioration in a Cost Approach Analysis to Value Electric Generation Tangible Personal Property By Connor J. Thurman, Archibald Cullen, and Bryan Endres
Discussion on Mass Appraisals: Case Study on Land Plots, Views of Local Appraisers and the Future in Property Valuations, by Thomas Dimopoulos, Ph.D., and Vasilis Ioakim
How Homestead Exemptions Can Counteract Regressivity In Property Tax Assessments By Ron Rakow