Decentralization and rural property taxation

This guide has been prepared to assist land administrators who are involved with the design and implementation of rural property tax systems. It shows why local governments should have a reasonable degree of fiscal autonomy if they are to make the delivery of rural services more efficient and effective, and describes how rural property taxes can be a vital source of revenues for rural communities. The guide identifies policy, administrative and technical issues that should be considered in the design of rural property taxes.