U.S. Taxes and GIS

April 15, 2013 is Tax Day in the U.S. when state and federal taxes are due to the Internal Revenue Service (IRS) or state tax offices. By it’s very nature, taxation is highly geospatial. According to an article on the history of U.S. property tax in The Assessment Journal, property taxation has existed in the U.S. in basically the same form since colonial days because of “the relative ease with which land and  buildings can be located and identified, and their stability over time”. It continues to be the largest single source of autonomous local revenue for most cities and towns. President Lincoln passed the Revenue Act of 1861, during the Civil War Congress, but it  wasn’t official until the Revenue Act of 1913 was signed by President Woodrow Wilson on Oct. 3, 1913 as part of the 16h Amendment, making the Internal Revenue Code 100 years old.

 

While being a property tax assessor is still a field work heavy job, in the past several years, many local municipalities are moving towards interactive maps,  computer assisted mass appraisal for property taxes and online tax maps.  Residents have come to expect to be able to access tax parcel viewers, but moving to an online system, like many municipal projects, takes time and money. Many county assessors are becoming expected to have GIS skills and training. According to the U.S. Bureau of Labor Statistics most appraisers and assessors have an associate or bachelor’s degree, must be certified by their state, and earn about $50,000/yr. In 1913, an assessors salary couldn’t exceed five cents for every $1,000 appraised, according to A Treatise on the Federal Income Tax under the Act of 1913.

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