Determination of ground value based on real estate tax around Konya Bus Station

The property tax has an important place in the revenues of local administrations in the world. In the property tax system, the transaction is performed based on the ground values of the immovables. Difficulties about ground value directly affect the property tax. The subject of real estate appraisal is an indispensable issue in the determination of ground prices. For this reason, in our study, using on the appropriate valuation method and the effective factors on value, tax base value calculation was performed on the market values of immovables. In this study, while determining the base values of the real estate tax, the effects of the factors affecting the immovable values in the region on these values were determined by positional scoring. A survey was conducted to obtain spatial scoring data. In this study based on the nominal scoring method determined by the municipalities; Because of its low value and being far from the real value, the ground values of the street based about discussion were calculated based on the determined alternative method. In the first part of the study, the subject of real estate valuation is examined; the subject in general terms. In the second part, the extent to which the subject of real estate appraisal was discussed in the legislation was examined. In the third chapter, the main subject of the study is the Property Tax; the history of our country, status and the situation in some countries is explained as. In the last part of the study, ground values were calculated by using spatial scores and real estate values obtained from survey data in the application area. The difference between the ground values calculated on the market and the ground values of the municipality was compared. As a result, it is determined that there are big differences between the ground values calculated based on market values of the real estate and the municipality's tax base and the minimum level of ground values.