Information for Authors – International Property Tax Institute

By: I.p.t.i  09-12-2011

The Journal publishes scholarly and practical articles on assessment administration, tax policy, and appraisal. Brief tips, legislative news and position statements are also accepted. Reports/studies that reflect preliminary research findings, investigations into areas of potential research, methodological suggestions and comments on prior published research will also be considered for publication.

Submission and Review


Upon acceptance, the author must resubmit one copy of the article in electronic format as an e-mail attachment or on CD-R disk, with the article in a word processing file, preferably Microsoft Word or Rich Text Format (RTF). The disk should be labeled with the file name, author’s name, and type of software used to create the file. The source files for figures embedded in the file must also be sent. These files should be in TIFF or JPEG format for maximum clarity. Figures in color should be converted to black and white.

Copyright will be retained by IPTI/IAAO and articles will be edited. Authors may review edited copy prior to publication.


Manuscript files should be typed with wide margins on 8 1/2” by 11” paper. Keep text as simple as possible. Use of text boxes, equation boxes, and linked text create problems in editing. Any added formatting creates extra steps in the transition from word-processed text to typeset text. Number pages consecutively. Do not justify right margins. Do not indent paragraphs. Do not insert returns at the ends of lines, except at the ends of paragraphs. Because the review process is blind, the author’s name should not appear on anything but the title page.

Title Page

The title page should contain the title, author’s name, and place of work as follows:

A Study of Assessment Uniformity Hugh R. Author
Hugh R. Author is deputy assessor, Town of Somewhere, Some City, Any Place, Province/State.


Primary (a-level) heads should be flush left with initial capitals on a separate line. Secondary (b-level) heads should be indented with initial capitals on a separate line. Tertiary (c-level) heads should be italicized and appear on a separate line. Do not use all capitals, bold or numbers for heads.

Footnotes, Endnotes and References

We do not publish footnotes (except for brief acknowledgements) or endnotes. If you submit a paper with footnotes or endnotes, on acceptance you will be asked to incorporate them in the text or delete them.

References, listed alphabetically by author, should be typed at the end of the article. Any entry in the reference list should have a corresponding reference within the text. Use the author-date system of documentation. In the text, cite the author’s last name and the date of publication in one of the following forms:

  • (Arnold 1998)
  • Arnold (1998) argues…
  • (Smith and Jones 1993)
  • Smith and Jones (1993) present …
  • (James, Taylor, and Peters 1994)
  • James, Taylor and Peters (1994) describe…

There is no punctuation between the author’s name and the date. A specific page or section of the work cited follows the date and is preceded by a comma:

(Johnson 1998, 23)

For more than three authors, use the name of the first author followed by et al.:

(Samuelson et al. 1998) 

Two or more references given together should be separated by semicolons:
(Arnold 1998; Johnson 1989)

Two or more references by the same author are cited by their dates separated by commas:
(James 1998, 1999)

If the work cited is published by an organization and no author is given, the name of the organization should serve as the author’s name.

Acronyms may be used after the first reference to the organization:
(International Property Tax Institute [IPTI] 1982)

Reference List

For all journal articles, provide inclusive pages. Note that the titles, except for journal titles, have only the first word following a colon capitalized.

Journal Article

Amick, R.J., and J.C. Percell. 1962. An Application of Residual Analysis for Determining Relationship between Selected Variables and Unit Cost. Journal of Farm Economics 44(1); 1423-25. (Use inclusive page numbers and include volume number and issues number.)


Dasso, J. 1973. Computerized Assessment Administration. Chicago: International Association of Assessing Officers. 

Chapter in a Book
Englebert, E.A. 1979. Political Aspects of Real Estate Taxation in Relation to Metropolitan Growth and Planning. In Land and building taxes: Their Effect on Economic Development, ed. Arthur P. Becker. Madison, WI: University of Wisconsin Press. 

Legal Reference

United States v. Smith, 182 F. 2d 305 (2d Cir. 1953).

Tables and Figures

Type all tables and figures in a separate file, one to a page and place at the end of the manuscript. Tables should be as simple as possible. DO NOT LINK tables or figures from other programs. Figures should be supplied as TIFF or JPEG files. Embedded figures will not print clearly. Tables and figures linked from other programs can be edited only in the source file. Supply figures in clear, dark camera-ready copy in addition to the electronic file. If the electronic file cannot be accessed, the figure can be scanned. 

The table (figure) should be headed Table (Figure) followed by an Arabic number (1, 2 and so on). The title of the table (figure) should be typed with initial capitals (for example, Assessed Value Totals). In column and row headings, capitalize only the first word of each heading. In the text, type on a separate line, at the end of the first paragraph referring to the table (figure)

Other products and services from I.p.t.i


Journal of Property Tax Assessment and Administration – International Property Tax Institute

The aim of the Journal is to develop theory and practice; to compare experiences internationally and to place policies, methods, techniques and practices in their fiscal, political and economic context. The Journal has been providing its readership with an international forum for the dissemination of theoretical and practice-based research in the fields of property tax assessment and administration.


Past Projects – International Property Tax Institute

IPTI is working on a project for the Inter-American Development Bank, the Federal Government of Mexico through National Bank of Works and Services Public SNC and the National Institute of Statistic, Geography and Information to assist in the modernization of the Mexican property tax system.


Current Projects – International Property Tax Institute

Sponsors of this project are the VOA, United Kingdom and the New South Wales Valuer General, Department of Land and Valuer General of South Australia. IPTI is undertaking a review of the current appeal process and international best practices in Northern Ireland. Phase III of IPTI’s International Benchmarking Study will be completed shortly. Review of Domestic Valuation Rating Appeal Process.