Use of geographical information system technology in determining property taxes

Property tax is a wealth tax with a long history, typically under the responsibility of local governments. This tax is levied on immovable properties and provides a steady source of income. It contributes to the budgets of local administrations such as municipalities, financing various public services. The valuation of immovable properties and the taxation of these values are critical issues of concern in modern societies. The value that forms the tax base of property tax is determined as the taxable value of the immovable properties and is used in the taxation process. Taxpayers of property tax are typically the owners of the immovable properties or, if applicable, the holders of usufruct rights; thus, anyone with ownership rights over the property is responsible for paying the tax. "In this thesis study, the locations, land values, parcel sizes, earthquake resistance, planning notes, real estate transactions, soil, and irrigation maps of numerous cadastral parcels belonging to Çukurova District, Adana Province have been examined. Evaluations have been conducted on the 2024 tax values based on the Property Tax Law No. 1319 dated 29/07/1970 and the Municipal Revenue Law No. 2464 dated 26/05/1981." Keywords: Property Tax, Plot, Land, Income