Performance of Property Assessment where Land and Improvements are separately Assessed —a Case Study of Taipei City
Tzu-Chin Lin,Chi-Mei Lin 子钦 * ,纪玫 **
Abstract
The assessed value of a real property is supposed to serve as an accurate indication of its corresponding market value. If property value is not properly assessed, the advantages of value-based policies, such as property tax and eminent domain, will be lost and land uses will consequently be distorted. Samples of 17,684 residential properties sold between January 1999 and June 2004 in Taipei City are thoroughly examined. Assessment ratio study finds no significant assessment regressivity or progressivity. The assessment ratios between houses, apartments and high-rise apartments, however, are found to be significantly different. As a result, owners of properties of the same market price are treated differently. Spatial consideration is explicitly added into this study. A clear clustering of properties with similar assessment ratios is identified. This non-random pattern infers assessment inequity in a spatial sense. Another recognized clustering of inaccurately assessed properties suggests that the assessment errors shall be related to some socio-economic factors that vary over space. Keywords: assessment ratio, spatial analysis, vertical inequity, horizontal inequity
公部门不动产估价成效之评估
摘要
公部门每查估动产价格以做为土地及建物课税,土地徵收等用途,估价成效自 然影响以价格为基础的相关政策.本文采用估价比评估法(assessment ratio study)分析 台市住动产估价成效.整体看,台市近估价水准呈现稳定态,且仅存 在价格间轻微之退现象,与国外文献发现相符.但是透天住估价比明显高於公寓 及大厦住.估价比与平均比相差一个标准差之住,则在空间上存在聚集的现 象.此外估价水准似的各也有空间聚集的趋势.实证结果显示,就传统估价比评 估看,台市估价表现确实错.但是同型住间同的估价比,则可能造成 动产相关税赋及土地徵收补偿的公平.另外估价比在空间上非随机的分布,也可 能造成某特定地区住价格高估或低估的现象.这种估价水准空间上的平均,将会形 成各区间经济及社会地位的公平.而且这些型及空间的公平应该与现估价方法 有所关. 关键词:估价比评估,空间自我相关
* **
台大学动产与城乡环境学系副教授 国际土地政策研究训中心组长

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