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Author(s): Cecília Rocha
António Carvalho
Title: Portuguese real estate taxation, land use and noise
Issue Date: 2008
Abstract: The goal of this study is the analysis of noise influence on real estate values as PortugueseNoise Code enforces building restrictions on municipal urban areas exceeding establishednoise limits. At present, municipalities are defining noise classification maps(mixed/sensitive areas) and, with noise maps, will determine conflict areas. On theseareas, and until mitigation measures enable noise reduction, private contractors will havetheir building permits refused on an excessive noise basis.In 2003, the Portuguese government issued the decree-law 287/2003, concerning RealEstate Taxation. Nominal valuation of urban property was considered outdated and in needfor reassessment with a new evaluation system based on objective parameters (constructioncost, built area, site location, construction quality and building purpose).As municipalities will have to communicate the inadequacy of vacant land for buildingconstruction, the following steps will be the reduction of nominal real estate value (basedon building construction potential) and the taxes income.The relationship noise/real estate taxes is based on GIS analysis performed onPortuguese cities, grouping land use, noise maps, noise classification areas and locationcoefficients. The combination noise maps/noise classification maps provides conflictareas and then, together with land use constraints, was possible to determine vacant landbuilding potential. This construction potential will not be effective as those properties haveexcessive noise levels. Then, considering location coefficient (delineated by nationalauthorities) is possible to evaluate new nominal values and potential loss regardingmunicipal taxes income. This will be an important incentive for municipalities toimplement their ongoing noise reduction plans.
Subject: Acústica, Engenharia civil
Acoustics, Civil engineering
Scientific areas: Ciências da engenharia e tecnologias::Engenharia civil
Engineering and technology::Civil engineering
Source: INTER NOISE 2008
Document Type: Artigo em Livro de Atas de Conferência Internacional
Rights: openAccess
Appears in Collections:FEUP - Artigo em Livro de Atas de Conferência Internacional

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