재산세 건물과표 지수체계의 개선방안

재산세 분리과세 대상 농지 해당 여부에 관한 회신을 다뤘다.

The property tax has long been the major source of revenue collected at the local government level. The assessed value of buildings determines the amount of property tax levied. The appraisal methods for determining the assessed value of buildings are classified into three approaches: comparative sales approach, cost approach, and income approach. An analytical model reflecting the current structure of building assessment was established to evaluate the validity of the current indices used for building assessment. Multiple linear regression models were used to obtain parameter estimates of independent dummy variables based on bath the replacement cost approach and the sales price approach.

On the basis of the presumed sales value of buildings, both effective tax rates and assessment rates based on apartment size were analyzed. This paper presents policy alternatives for improving indices for all types of building assessment in local property tax collection. In addition, this study highlignts the regressive character of the tax burden on residents, suggestion that the tax rates on apartments rp to 85㎡ in size are relatively high. The disparity in assessed value causes the inequity in tax burden.