Amerika Birleşik Devletleri’nde Vergi Amaçlı Gayrimenkul Değerlemesinin Kurumsal Örgütlenmesi ve Türkiye İçin Model Önerisi: Atlanta Şehri (Georgia) Örneğinde Turizm Tesisleri Açısından Bir Değerlendirme (Institutional Organisation of Real Estate Valuation for Tax Purposes in the USA and a Model Proposal for Türkiye: An Assessment of Tourism Properties in the Atlanta (Georgia) Case)

İ. İlhan HATİPOĞLU

doi:10.63556/jotags.2026.1933

Yazarlar

İ. İlhan HATİPOĞLU

DOI:

https://doi.org/10.63556/jotags.2026.1933

Anahtar Kelimeler:

Real estate investments- Real estate value- Real estate taxation- Tax value- Valuation organisation

Öz

This study examines the institutional organisation of property valuation for tax purposes in the United States and proposes a model for Türkiye. Document analysis and comparative legal analysis cover federal regulations, selected state models and Fulton County, which contains most of Atlanta. The findings show that separating valuation, tax rate setting and collection is supported by statistical oversight, professional certification and independent appeals. Federal influence operates through financial regulation and professional standards rather than direct local assessment. However, sudden assessment increases in Fulton and capacity constraints in smaller jurisdictions demonstrate that institutional design alone is insufficient. For Türkiye, the study proposes transferring valuation to an autonomous technical administration built on the existing valuation unit of the General Directorate of Land Registry and Cadastre, alongside phased annual mass appraisal and statistical oversight. Professional certification, independent administrative appeals and disclosure of the fiscal effects of exemptions are complementary components. The proposed framework distinguishes valuation accuracy from tax relief and adapts institutional safeguards to Türkiye’s unitary administrative structure.

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