Optimization and actualization of the land tax base, which involves a census (registry) and evolving valuation methods on lands and properties.
Prerequisite and factor proven to significantly increase tax revenues on lands. Valuation methods that are based on market value are the most efficient, because they are linked to the quality of local urban services. It contributes to social justice.
Drawbacks and precautions
Political issues induced by the necessary update of cadastral records(Mexico) and valuation modes (France). Uncertainty associated with the calculation method based on market value, because of market volatility.
Availability of qualified workforce and necessary equipments (especially computer equipment).