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Author:Tomson, Alvar
Title:Key issues of mass valuation in countries under transition
Publication type:Licentiate thesis
Publication year:2012
Pages:54      Language:   eng
Department/School:Maankäyttötieteiden laitos
Main subject:Kiinteistöoppi   (Maa-20)
Supervisor:Viitanen, Kauko
Instructor:Plimmer, Frances ; Falkenbach, Heidi
OEVS:
Electronic archive copy is available via Aalto Thesis Database.
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Location:P1 Ark Aalto  280   | Archive
Keywords:mass valuation
Estonia
Latvia
Lithuania
Albania
land property tax
land restitution
Abstract (eng): During the last two decades there have been phenomenal changes in political structures in post-socialist Central and Eastern European countries.
Those changes have been based on different principles, but have all resulted in major land reforms.
As real estate in terms of a free market was something unknown for those countries, a lot of problems have followed the reform process.
This research is focused on the interpretation of the key issues of mass valuation in circumstances of undeveloped property markets in countries in transition.

The analysis was grounded on the case study of mass valuation systems for real estate taxation in the Baltic countries and on the case study of mass valuation systems for land restitution in Albania.
Although there were differences in the time frames, in the aim of introducing market valuations, etc. the same topics were covered.
Thus, topics like the differences between mass appraisals and single-property valuations, market and non-market value, the reappraisal cycle, valuation date, etc. are discussed from a theoretical point of view and practical aspects are presented as part of the case studies.
The discussion section contains consideration within a wider context and inspects the relationship of this investigation with earlier research.

Combining the conclusions made based on development of mass valuation systems in Baltic countries (analysed period 1993-2003) and Albania (analysed period 2005-2006), two conclusions can be drawn:.

The first, the analysis shows that deviations in interpretation of the key issues of mass valuation are rather typical for all countries handled in the current research.
There seems to be no significant distinction based on the level of development of the property system or some other relevant characteristics.

The second conclusion derived from the observations made in the context of development of mass valuation systems in circumstances of undeveloped property markets in countries in transition is that external influences have turned valuation into part of the political decision-making process.
Although it was more clearly identified within the Albanian context, this was to a certain level typical in the Baltic countries as well.

The practical implications of the findings occur at two levels:.

First, at the general level, the research has provided an understanding about the development of mass valuation systems in countries in transition where undeveloped market circumstances are rather typical.
A better understanding of these cases can provide lessons as to how other countries might develop (or might not develop) their own systems.

At the country level, the findings can be used for stimulating the mass valuation systems which in the wider context are a part of the fundamentals of the taxation system (reform process) and national economy.
ED:2012-08-29
INSSI record number: 45152
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