Land Valuation and Taxation: Key Tools for Disaster Risk Management

Much has been written about land issues in responding to natural disasters and on the role of land administration in Disaster Risk Management (DRM). It is important to address these land issues in all stages of DRM to help protect the rights of the more vulnerable. This paper looks at one of the three elements of land administration – the valuation of land – and considers its role in DRM. The work is considered in the context of the emergency response and post-disaster phases of a DRM Framework that draws on existing literature, and case studies developed by the authors and others in developing countries. The impact of natural disasters on property values is considered, as well as the relationship between land tenure, land value and land use control, and how land valuation can support emergency response, recovery and reconstruction after natural disasters. We also consider how land valuation and taxation are related in the context of Disaster Risk Management. This includes valuation to support estimates of damage and loss, effective decisions on resettlement and compensation, and for insurance purposes. We conclude that land valuation and taxation are key tools in Disaster Risk Management.