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Journal Article
Community Real Estate market value exceeds assessment act value
2017
Overview
The Dutch Real Estate Assessment Act (DREA) regulates that nearly all real estate in the Netherlands will be appraised by the local government (municipality) each year. The assessed DREA value is used for taxes and other official purposes. The Netherlands Council for Real Estate Assessment is an independent administrative body that audits the activities of all municipalities in the Netherlands related to the Act for Real Estate Assessment. The council also advises the Minister of Finance on matters of property tax legislation as well as appraisal and assessment of real estate. The Minister of Finance is responsible for the activities of the Council. Community real estate is a sizable, and thus important, segment of the real estate market in the Netherlands. Because community real estate is situated amidst society, and as a result has an impact on the livability of our environment, it is -- and increasingly is becoming -- a subject of discussion in our society.
Publisher
Aspen Publishers, Inc
