{"status":"ok","message-type":"work","message-version":"1.0.0","message":{"indexed":{"date-parts":[[2025,10,30]],"date-time":"2025-10-30T02:04:20Z","timestamp":1761789860854,"version":"build-2065373602"},"reference-count":54,"publisher":"MDPI AG","issue":"18","license":[{"start":{"date-parts":[[2021,9,8]],"date-time":"2021-09-08T00:00:00Z","timestamp":1631059200000},"content-version":"vor","delay-in-days":0,"URL":"https:\/\/creativecommons.org\/licenses\/by\/4.0\/"}],"content-domain":{"domain":[],"crossmark-restriction":false},"short-container-title":["Remote Sensing"],"abstract":"<jats:p>Remotely sensed data is increasingly applied across many domains, including fit-for-purpose land administration (FFPLA), where the focus is on fast, affordable, and accurate property information collection. Property valuation, as one of the main functions of land administration systems, is influenced by locational, physical, legal, and economic factors. Despite the importance of property valuation to economic development, there are often no standardized rules or strict data requirements for property valuation for taxation in developing contexts, such as Rwanda. This study aims at assessing different remote sensing data in support of developing a new approach for property valuation for taxation in Rwanda; one that aligns with the FFPLA philosophy. Three different remote sensing technologies, (i) aerial images acquired with a digital camera, (ii) WorldView2 satellite images, and (iii) unmanned aerial vehicle (UAV) images obtained with a DJI Phantom 2 Vision Plus quadcopter, are compared and analyzed in terms of their fitness to fulfil the requirements for valuation for taxation purposes. Quantitative and qualitative methods are applied for the comparative analysis. Prior to the field visit, the fundamental concepts of property valuation for taxation and remote sensing were reviewed. In the field, reference data using high precision GNSS (Leica) was collected and used for quantitative assessment. Primary data was further collected via semi-structured interviews and focus group discussions. The results show that UAVs have the highest potential for collecting data to support property valuation for taxation. The main reasons are the prime need for accurate-enough and up-to-date information. The comparison of the different remote sensing techniques and the provided new approach can support land valuers and professionals in the field in bottom-up activities following the FFPLA principles and maintaining the temporal quality of data needed for fair taxation.<\/jats:p>","DOI":"10.3390\/rs13183563","type":"journal-article","created":{"date-parts":[[2021,9,8]],"date-time":"2021-09-08T10:12:03Z","timestamp":1631095923000},"page":"3563","update-policy":"https:\/\/doi.org\/10.3390\/mdpi_crossmark_policy","source":"Crossref","is-referenced-by-count":9,"title":["Remote Sensing for Property Valuation: A Data Source Comparison in Support of Fair Land Taxation in Rwanda"],"prefix":"10.3390","volume":"13","author":[{"ORCID":"https:\/\/orcid.org\/0000-0001-7612-5270","authenticated-orcid":false,"given":"Mila","family":"Koeva","sequence":"first","affiliation":[{"name":"Faculty of Geo-Information Science and Earth Observation (ITC), University of Twente, Drienerlolaan 5, 7522 NB Enschede, The Netherlands"}]},{"given":"Oscar","family":"Gasuku","sequence":"additional","affiliation":[{"name":"Director of Infrastructure, Osc Infrastructures Private Limited, Rubavu District, Gisenyi 173, Rwanda"}]},{"given":"Monica","family":"Lengoiboni","sequence":"additional","affiliation":[{"name":"Faculty of Geo-Information Science and Earth Observation (ITC), University of Twente, Drienerlolaan 5, 7522 NB Enschede, The Netherlands"}]},{"ORCID":"https:\/\/orcid.org\/0000-0001-7445-1347","authenticated-orcid":false,"given":"Kwabena","family":"Asiama","sequence":"additional","affiliation":[{"name":"Geodetic Institute, Leibniz Universit\u00e4t Hannover, Nienburger Strasse 1, 30167 Hannover, Germany"}]},{"ORCID":"https:\/\/orcid.org\/0000-0002-1200-2068","authenticated-orcid":false,"given":"Rohan Mark","family":"Bennett","sequence":"additional","affiliation":[{"name":"Department of Business Technology and Entrepreneurship, School of Business, Law and Entepreneurship, Swinburne University of Technology, John St, Hawthorn, VIC 3122, Australia"},{"name":"Kadaster Netherlands, The Dutch Cadastre, Land Registry, and National Mapping Agency, 7311 KZ Apeldoorn, The Netherlands"}]},{"ORCID":"https:\/\/orcid.org\/0000-0002-6565-4633","authenticated-orcid":false,"given":"Jossam","family":"Potel","sequence":"additional","affiliation":[{"name":"Department of Land Administration and Management, Faculty of Applied Fundamental Sciences, INES, Musanze, NM Street, Ruhengeri 155, Rwanda"}]},{"ORCID":"https:\/\/orcid.org\/0000-0003-2319-5720","authenticated-orcid":false,"given":"Jaap","family":"Zevenbergen","sequence":"additional","affiliation":[{"name":"Faculty of Geo-Information Science and Earth Observation (ITC), University of Twente, Drienerlolaan 5, 7522 NB Enschede, The Netherlands"}]}],"member":"1968","published-online":{"date-parts":[[2021,9,8]]},"reference":[{"key":"ref_1","unstructured":"Enemark, S., Bell, C.K., Lemmen, C., and Mclaren, R. 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