Gayrimenkul bilimlerinde kitlesel değerleme uygulamaları ve Türkiye için model önerisi
Özet
Methods used in real estate valuation activities are classified into 2 categories as single valuation and mass valuation, according to the number of real estate to be valued, locations of the properties and valuation date. In case of necessity of valuing the numerous properties with less cost and relatively in a shorter period, mass valuation methods are used. Mass valuation activities are used for various purposes, generally such as appraising tax value, land consoldation, expropriation, supplying social aid and value based development plan implementations. In this study, preliminarily theoretical bases of mass valuation, standards and academic research studies are analyzed, results of survey and workshop held by United Nations Economic Commission for Europe are evaluated, examples of mass valuation implementations in chosen countries are included. Brief descriptions regarding determination of real estate tax value in Turkey are included as well. According to the work of the OECD and IMF, various comparisons are made about the taxes on properties among the different countries. Systems are classified according to the value used as the base in real estate valuation work for taxation purpose. In field work placed in section two, in the neighborhoods of Fatih Municipality chosen as the pilot area within the scope of Land Registry and Cadastre Modernization Prroject, land values appraised in accordance with legislation in force are analyzed with the variations between 2006-2014 periods and it is analyzed that whether the values appraised with this method are matched with the scientific bases and valuation standards. According to the OECD classification in developed countries, it is observed that ratio of the taxes taken from properties on gross national product is generally high. It is determined that mass valuation implementations are in existence in those countries where the ratio of the taxes taken from properties on gross national product is generally high, In Turkey real estate valuation activities for taxation purposes are realized with unscientific methods and because of this reason it is clearly revealed that a great amount of tax and fee losses are appeared. In order to achieve the equitable taxation, it is thought that mass valuation implementations can be used. To establish a mass valuation system, there are recommended that data sharing between institutions should be provided and real estate management system should be designed. For the organisation to be held about mass valuation, it is concluded that advantage of qualified manpower at universities and public institutions can be used.