International experience mass appraisal of real estate for taxation

This article is devoted to the study of international practice of mass appraisal of real estate for taxation. Author describes the main methods of determining the appraised value of the real estate in different countries, focuses on the experience of mass appraisal of real estate for taxation in the United States in details. Characteristics of an estimator, requirements for an independent assessor and the legal grounds for the mass appraisal and forms of its realization are listed. The factors that determine the choice of an assessment model and the order of contesting the amount of the tax by the taxpayer are described. Suggests borrowing practices of the USA in establishing a mass appraisal system in Russia.