Guidance Note on Integrating Gender into Land and Property Valuation and Taxation July 2025 1 © [2025] International Bank for Reconstruction and Development / The World Bank 1818 H Street NW Washington DC 20433 Telephone: 202-473-1000 Internet: www.worldbank.org This work is a product of the staff of The World Bank with external contributions. The findings, interpretations, and conclusions expressed in this work do not necessarily reflect the views of The World Bank, its Board of Executive Directors, or the governments they represent. The World Bank does not guarantee the accuracy, completeness, or currency of the data included in this work and does not assume responsibility for any errors, omissions, or discrepancies in the information, or liability with respect to the use of or failure to use the information, methods, processes, or conclusions set forth. 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Acknowledgements This document was prepared by Victoria Stanley with a team from NR Management Consultants India. The consultant team was led by Pranab Ranjan Choudhury and included Richa Joshi and Ashna Abi. Further technical guidance and peer review were provided by Ivonne Moreno, Aanchal Anand, Hitomi Komatsu, Uri Raich and Marissa Benitez. Editorial assistance was provided by Beatrice Mora and Leslie Ashby. Formatting and layout provided by Umar Bin Ali. Funding for this publication was provided by the Land 2030 Global Partnership an Umbrella Program managed by the World Bank and funded by the Governments of Canada, Switzerland, Germany, the Netherlands and the United Kingdom, aimed at contributing to enable all men and women to achieve land tenure security. 2 Contents 1 Introduction ....................................................................................................................... 4 1.1 The importance of considering gender in land and property valuation ................. 5 1.2 The relevance of gender for land and property taxation ........................................ 6 2 Key gender-based challenges ........................................................................................... 8 3 Tools and innovative practices for addressing these challenges .................................. 10 4 Conclusions ...................................................................................................................... 16 References ............................................................................................................................... 17 3 1 Introduction This guidance note explores the intersection inclusive growth. It has been shown that of gender, land and property rights, and land strengthening women’s rights to land and and property valuation and taxation. It draws property can lead to economic benefits (land from secondary research and applied value/agricultural productivity, access to experience to explore the potential gendered credit, off-farm income) as well as social impacts of processes, projects, and activities benefits (improved bargaining power within focused on land and property valuation and the household and community) (Stanley and taxation. The guidance is meant for Lisher 2023). governments, practitioners, World Bank teams, and others interested in the topic. This While land and property taxation and guidance note supplements existing guidance valuation policies and methods are by default and frameworks on land and property gender neutral, the world in which these valuation and taxation which seldom recognize systems operate is not. While data on the differences in women’s land and property women’s land and property rights is limited, rights and ownership and the impact that has available evidence from 53 countries shows on outcomes of valuation and taxation. that within those countries, over 70 percent of women do not own any land. There is increasing recognition of the importance of women’s land rights globally. Women’s land and property rights are not From inclusion in the Sustainable Development only based on statutory law, but also Goals (1.4.2 and 5a) to the UN Convention to customs, traditions, and religious practices, Combat Desertification (UNCCD) to the African which often lead to conflicting or overlapping Union’s Agenda 2063, women’s land rights are jurisdictions and interpretations. When seen as critical to achieving sustainable and statutory laws on property rights intersect with 4 marital and inheritance practices, women are valued and taxed is also critical to gender most often left behind (Meinzen-Dick et al., equality. However, little empirical evidence 2017). Women, Business, and the Law (WBL) exists on the implications of gender in land and data shows that more than 40 countries still property valuation and taxation. This guidance have laws that limit women’s asset rights and note highlights the importance of integrating ownership in some way (World Bank 2024 (a)). gender perspectives in land and property Another 25 countries have laws that restrict taxation processes and valuation methods. It who can be considered head of household, outlines the key challenges for integrating potentially impacting who receives gender in current methods and suggests compensation for compulsory acquisition. All potential tools to address them. In adopting of this contributes to disadvantages in how these recommendations, countries should women interact with the land and property consider their local context, legal frameworks valuation and taxation systems. and land administration systems to ensure effective implementation (Box 1). Beyond rights, access, and ownership of land, understanding the way these assets are Box 1: A word on land administration In many low-income countries, high informality, low awareness, high taxes and fees, and limited access to formal land administration systems mean that most women and men have not formally registered their land. While this note does not go into detail on land administration, the recommendations do touch on these aspects. Improving land administration systems benefits men and women but including women’s needs in the design for such system improvements is critical. For more discussion on how to increase gender equity in land administration systems, please see the World Bank’s Toolkit on Integrating Gender in Land Projects. 1.1 The importance of considering gender in land and property valuation Valuation is a key tool through which an asset investment purposes. Valuation specifically can be converted into wealth in the hands of refers to the process of determining market its holders. Valuation is also a necessary step value within the context of these transactions. in property taxation. It is important that the Traditionally, such market value of land is methods used to conduct valuation and the supported by land administration systems and valuers themselves understand not only the public data sets that exist for regulated legal framework for tenure but also the diverse property markets. However, in most nature of tenure in many countries. This developing countries, there is a prevalence of includes informal, collective, and customary unregistered land,1 informal land markets, and tenures, some of which may not be recognized weak land administration systems. by formal laws but are present on the ground. In the context of valuation processes for land Valuation of land and other immovable acquisition, legally documented land rights property, like housing, is traditionally may not be available and/or women’s names associated with the market. The need for may be missing from land records. valuation arises on account of either voluntary Furthermore, institutional, socio-cultural, and transfers, such as sale or mortgage, or other biases might place limitations on how involuntary land acquisitions for public women effectively participate in the valuation 1Unregistered land is a broad term that refers to land rights that have not been registered or recorded in any formal sense, regardless of whether they are recognized by the law. 5 process. When valuation leads to provide limited or no guidance on what compensation, valuation frameworks must specifically to do to ensure women are recognize these potential gendered impacts benefitting. (Tagliarino 2017). Emerging and innovative approaches around Other factors contribute to gender-related unregistered land adopt a more flexible challenges in valuation. For every dollar men approach to valuation, for example, by earn, women earn 77 cents (Sahay 2023). recognizing the cultural value of land. These Differences in women’s labor force new approaches come largely in the form of participation, lower pay for women, and lower global frameworks that seek to address the levels of education potentially affect the challenges with traditional market-based employability and income of women, which, in approaches (Box 2). While they may be useful turn, limits their resources to challenge for addressing broader social challenges, in administrative actions, such as valuations or their present form, these approaches do not tax bills. necessarily address gender concerns and Box 2: Increasing attention on valuation of unregistered land Beginning with Landesa’s Responsible Investments in Property and Land (RIPL) Resource Platform funded by the United Kingdom’s Department for International Development (DFID) in 2016 and continuing with the FAO Voluntary Guidelines on Responsible Governance of Tenure, increasing attention is being placed on equitable and inclusive frameworks for land governance, including valuation. Supplementing these broad frameworks are more specific valuation guidance on unregistered or customary land, including: Royal Institute of Chartered Surveyors Valuing Unregistered Land, 2018; UNHABITAT Valuation of Unregistered Land – A Practice Manual, 2021; and World Bank Valuation and Compensation of Unregistered and Customary Lands, 2024. These frameworks and guidance notes assert that land can be valued beyond its market value, particularly when there is no market data available, to include social and cultural aspects and to address loss of livelihoods and land. They call for social assessments, inclusive stakeholder engagement, and built-in grievance redress and dispute resolution mechanisms. 1.2 The relevance of gender for land and property taxation Taxation of land in offers revenue central government tax and a local opportunities to state and local governments. government property tax. Transfer taxes are These include both transfer taxes and fees easier to administer as they are charged at the charged on sales, mortgages, and other time of registration in the land administration property transactions and recurrent taxes system but can be distortionary, with high charged on the area or value of the asset. rates that discourage formal transactions and Transfer taxes are usually charged as part of increase informality and under-reporting of the transaction and retained by either the land sale values (Grote and Wen 2024). This administration entity or the state. Recurrent distortionary impact is felt by all, particularly land and property taxes are often administered the poor, and it may benefit both men and by local government.2 Some countries women if these fees and taxes are reduced in administer a land tax (area-based) that is a favor of more revenue collected through 2 For a more detailed discussion on property tax policy and administration, please see the Property Tax Diagnostic Manual 6 recurrent property tax (Grote and Wen 2024; instance, in Ethiopia, under area-based land Joshi et al. 2024). taxation, data suggests that 65 percent of female-only and 58 percent of female-headed Studies suggest that, although few countries smallholder households with less than 0.5 carry explicit bias in their tax system, more hectares of land face the largest per-hectare than half of countries report the risk of tax rates (Komatsu et al. 2021). This is due, in implicit bias (OECD 2022). The implicit biases part, to gender norms impacting the amount of are mainly manifested in rules, norms, and land women can access and own. In the city of customs, which not only determine the Tres de Febrero, Argentina, women and men distribution of land and resources but also have equal ownership or co-ownership up to influence the way they are taxed and how the the 40th percentile of property values, but taxes are collected, impacting men and women higher value properties are more likely to be differently. Implicit biases may be owned solely by men (30 percent) or co-owned unintentional but affect the design and (50 percent). This has led to slightly higher implementation of laws and policies. effective tax rates that disproportionately affected lower-value properties where Patriarchy, deep-rooted gender stereotypes, women’s ownership is more concentrated attitudes, perceptions, and norms impact (Flores, et.al. 2025). women’s formal ownership of land and, therefore, the property tax base. Inadequate Some countries have experimented with laws awareness about statutory law, lack of exempting women from paying land institutional capacity, and precedence of registration fees or reduced taxes for land cultural norms over progressive laws may owned individually or jointly with women to negatively impact women more. It is therefore increase women’s access to land (UN FAO, important to consider the challenges and 2018). A recent study finds that discounts on structural inequalities that women face, as the stamp duty have encouraged female property same treatment in taxation may not ownership. The impact of the stamp duty is necessarily lead to gender equity in outcomes even greater when coupled with non-tax (Elson 2006). incentives, such as loan concessions for women buying properties in their own name Market-value-based recurrent property taxes (Awasthi et al, 2023). However, a study of such are generally considered progressive but discounts in Nepal observes that women’s area-based taxation, which is assessed on knowledge is crucial for a successful uptake of land size, is not. Area-based land taxes are still these initiatives. Most women surveyed were prevalent in many developing countries and unaware of these legal provisions due to are used often when property markets do not ineffective awareness-raising mechanisms. It exist or do not function well. The disadvantage may be that male family members were taking of an area-based land tax is that it can be advantage of the discounts without conferring regressive or less progressive. In addition, the the rights and control to women (Rawal and way in which property tax is administered can Agrawal, 2016). Therefore, more study is result in regressivity when property valuations needed before recommending this policy are not up to date or when there are discounts option. or exemptions for certain properties or taxpayers (Kelly et al. 2020; Maloney et al. 2024). It is these regressive features of property tax that can disproportionately affect women. They tend to own lower-value properties or face lower land productivity due to gender norms or a lack of access to inputs. For 7 2 Key gender-based challenges The main gender-based challenges valuations. For non-market-based valuation encountered in land and property valuation methods to yield results, valuers should be and taxation include the following: well-trained and guided by professional ethics and codes (UN-Habitat, 2021) that also Legal frameworks still do not treat women recognize the need to pay attention to gender equally. An analysis of national laws in 50 considerations. When property valuers visit countries to determine whether they comply the field to conduct their valuations, they with international standards on compensation should request the presence of both husband valuation found that “only two of the 50 and wife. This contributes to women’s countries assessed (India and Laos) have understanding and awareness of the valuation compensation procedures that partially process and their right to claim future payment protect women from expropriation without of compensation. fair compensation” (Tagliarino, 2017). According to WBL data, 40 percent of countries Land rights are often informal, and records still have laws that limit women’s asset rights are not current. There is a high prevalence of and ownership in some way. Another 25 informality of land rights in many countries. In countries place restrictions on a woman being addition, many land administration records are head of household or head of family. For not up to date or do not reflect the reality on example, when specifying compensation ‘’to the ground. For example, an inheritance that the head of the household’’ in compulsory may not be recorded. While this impacts both acquisition laws, this may automatically men and women, women’s property rights exclude women due to sociocultural norms may be even less visible as they are often (Salcedo-La Viña and Boehm 2018) or laws that secondary use rights or dependent on a explicitly exclude women from this role. relationship to a male household member, Understanding this is important for such as her father, brother, spouse, or son implementation that provides compensation (Doss and Meinzen-Dick 2020). This double to both husband and wife or both male and constraint of general land informality female heads of households. combined with women’s secondary rights can hinder a woman from claiming land value There is limited or no framework or code of during expropriation or compulsory conduct for valuers that explicitly recognizes acquisition. the potential for women to be impacted by 8 Experience has shown that many land Many women lack awareness about land and registries around the world do not include property taxation and valuation processes women’s names in existing property records, and have limited knowledge and access to even when the default marital property regime challenge valuations and tax bills. Women is community of property or partial community need to know about, understand, and use of property (FAO 2014). This has implications these laws and challenge administrative when land or property is valued or sold as actions, when required. Women, especially women may be left out of the transaction. those who are marginalized, may not have the Furthermore, in many countries, a tax bill can capacity to effectively challenge a tax be a way to prove occupation and protect from assessment or sustain a dispute resolution forced eviction. If women cannot prove their process. For example, even though women tax compliance, they may be more impacted. tend to be more affected by land acquisition and displacement considering their greater Limited comprehensive sex-disaggregated dependency on land for subsistence, they are data poses a significant challenge to designing comparatively less informed about the process an inclusive land and property taxation and as well as appeal mechanisms (Majumder, valuation policy. Government information 2014). Local and alternate dispute redress systems often fail to provide the necessary systems, with provisions to enhance access to data to identify women's formal and informal dispute resolution by low-income communities tenure rights, as well as gender disparities in and women, are critical. income and wealth. For example, reporting by FAO on the SDG 1.4.2 on land rights show that Women are less involved in the land only 33 countries have sex-disaggregated data professions than men. Valuer, surveyor, available legally documented tenure rights to registrar, and other land professions have land. This data is crucial for understanding traditionally been male dominated due to the differences in earnings between men and physical requirements of the job, as well as women and for analyzing wealth-related societal norms and institutional barriers that factors, such as the number and value of limit women's access to higher education and properties owned and ownership status. This professional opportunities. While global data is can offer a more nuanced understanding of the scarce, the UK’s Royal Institute of Chartered economic inequalities faced by women and Surveyors reported that women represented improve policy and administration. only 18 percent of the then 139,000 international professionals (RICS 2023). Other studies have documented gender bias in appointing women to professions that are critical for effective land administration, such as surveyor and valuer (Oladapo, 2017). 9 3 Tools and innovative practices for addressing these challenges While there is some existing research and innovative practices adopted by countries as practice addressing the diverse challenges in well as by international organizations, the land and property taxation and valuation, following tools and recommendations may be including those around un-registered land, applied to address gender in land and property there is limited focus on addressing gender- valuation and taxation (see Figure 1; Tables 1 specific challenges. Drawing upon examples of and 2). Figure 1: Integrating Gender Considerations across Land and Property Valuation and Taxation •Ensure women are represented in land and property valution and taxation policy making and administration. •Review existing relevant laws, procedures and policies and integrate relevant safeguards as needed. Policy and •When recognizing tenure forms other than ownership (such as use rights) ensure that women's tenure types and status are recognized, in the methodology of land valuations. Methodology •Improve capacity and training for land professionals (valuers, surveyors, etc.) to include an understanding of implicit bias and recognition that women are often left out of land and property services and processes at all levels. •Encourage all field-based processes (surveys, valuations) to involve and educate women as well as men. Implementation •Ensure women participate in valuation process and policy implementation, including in land governance bodies, and provide training for these women. •Build legal literacy and awareness of women and their facilitators (NGOs, CSOs) around legal framework, policies, and procedures to ensure implementation that benefits women equally. •Establish local instiutional mechanisms to enhance access to legal services and alternate Awareness and dispute redress mechanisms that women can easily access and afford. Redress 10 Table 1: Recommendations for addressing gender in valuation Challenge Recommendation to address challenge Tools and country examples Legal framework • Include safeguards in the law to ensure women are In India, the Right to Fair Compensation and Transparency in the 2013 not further disregarded or negatively impacted by Land Acquisition, Rehabilitation and Resettlement Act (LARR) recognizes valuation processes. widows, divorcees, and deserted women as separate families for • Improve legal recognition of women as heads/co- compensation. It allows displaced families to choose between a house or heads of households with equal rights to land, land with cash for construction, which can be jointly registered (Das, property, and associated value. 2020). In the Philippines, the 2024 Real Property and Assessment Reform Act (RPVARA) Republic Act No. 12001 provides for gender equity, inclusivity, and fairness. The law mandates the Department of Finance, local government units, and agencies employ gender-sensitive and gender- responsive mechanisms in all aspects of the implementation of the act and its implementing rules and regulations. Integrate In property valuation, it is essential to distinguish Bogota, Colombia is integrating gender and socioeconomic variables into objectivity and between objective, market-based criteria and differential valuation models, particularly in cases of expropriation. equity in property and inclusive approaches. Objective, market-based valuation criteria include standardized, transparent, and replicable methods, such as the market approach, for determining taxable values with fairness and consistency. This applies equally to market and cadastral valuations. Differential and inclusive approaches complement objective valuation with gender-sensitive tools to allow for a more holistic assessment of property value. For example, in expropriation cases, compensation includes not only the market value but also the income, emergent damages, and vulnerability premiums. This approach allows the recognition of the economic roles of women. 11 In rural settings, this may include women’s contributions to agro-pastoral systems, forest management, and family farming. In urban areas, women contribute through home-based enterprises, such as tailoring, food processing, and handicrafts. Capturing these contributions requires identifying women’s land use patterns and economic activities, which are often informal and under-documented. Without this, valuation systems risk reinforcing gender-blind assumptions that undervalue women’s roles in land-based livelihoods. Improve • Adopt valuation standards and methodologies that The International Valuation Standards (IVS) 2025 incorporates Valuation make efforts to ensure women benefit. environmental, social, and governance (ESG) factors into the valuation standards • Incorporate gender-sensitive indicators into process. ESG factors associated with the value of an asset, including property, such as metrics for informal land use. gender, should be considered as part of the data and input selection Code of conduct • Adopt professional standards and guidance for process for the valuation. This can encourage valuers to consider the for valuers valuers. impact of gender and ensure valuations do not inadvertently perpetuate gender biases. Royal Institution of Chartered Surveyors (RICS) Global Valuation Standards, 2024 The Douala Urban Mobility Project in Cameroon includes a Property Valuation and Negotiation Commission in charge of ensuring fair compensation and protection of women and vulnerable groups during property valuation and expropriation. The project prioritizes community involvement to promote understanding and acceptance of compensation principles. 12 Limited or no Provide training and include women in land governance Guidebooks for Responsible Investments in Property and Land (Landesa, participation of bodies that may interact with valuers and the valuation 2023) women in process. valuation process Low awareness • Train women’s, grassroots, and civil society Some countries provide programs to support and develop capacity to among women organizations to aid women in asserting their legal provide legal aid to women. While these are not specific to valuation, about valuation and customary rights, including in the valuation similar efforts may be taken up to build capacity among women for methods and process, and demand more and better women’s valuation as well, and to challenge valuations where required. processes participation in processes. • Conduct gender-sensitive and informed public Guidebooks for Responsible Investments in Property and Land (Landesa, 2023) awareness campaigns regarding valuation processes for the specific area under public acquisition. Limited avenues • Ensure an accessible and affordable dispute Valuation and Compensation of Unregistered and Customary Lands (World to challenge resolution/redress process is in place. It should be Bank, 2024 (b)). valuations and close to the community and easy to understand and dispute navigate. Guidebooks for Responsible Investments in Property and Land (Landesa resolution • Equip women’s, grassroots, and civil society 2023) organizations to aid women in accessing dispute resolution and redress mechanisms. • Train staff of the dispute resolution/redress mechanisms on women’s land rights. 13 Table 2: Recommendations for considering gender in land and property taxation Challenge Recommendation to address challenge Country examples Inaccuracy and As technology and AI develop, these tools can help to increase In the Western Balkans, land registries have tested using the exclusion of the percentage of women’s names in land information systems most popular names from the land registries from which gender women’s names in (including property registries, cadasters). Land information could be identified using data mining. It proved to have 100% formal land and systems can also be designed to connect to civil registries and correlation that the names could be a source of gender data property records. use national ID numbers to include sex-disaggregated data. (FAO 2014). Lack of or limited • Develop or strengthen sex-disaggregated data within land In Colombia, since the 2022 Tax Reform the National Statistical sex-disaggregated information systems. Agency (DIAN: Dirección de Impuestos y Aduanas Nacionales) data. • Enhance interoperability or facilitate data exchange has supported sex-disaggregated data in the tax system to between land information/cadastral systems, tax provide analysis and help to ensure that Colombia’s tax policy is administration systems, and databases that record gender bias-free, especially in areas like income tax, VAT, and population vulnerability. wealth taxation (Gamboa, et.al. 2024). While these reforms do • Incorporate gender-sensitive indicators into taxation not yet expressly focus on property tax, the Multipurpose frameworks, such as vulnerability indices. Cadaster Project is developing a national cadaster system that records sex-disaggregated data for formal and informal land tenure rights. Tax efficiency and Consider how gender may impact women’s ability to pay The Ethiopia Socioeconomic Survey included a tax and transfer equity through liability assessments. Effective tax administration module to assess tax burdens on poor women and men. Studies should address gender disparities in income and wealth, which based on this data have helped the government understand the often disproportionately affect women, particularly those who impact of various tax policies on male and female-headed are head of households. Tax policies can mitigate these households and businesses. For instance, it was found that disparities through liability assessments and tools, such as tax female-headed households bear a larger tax burden due to base valuation deductions, credits, and differential rates (Kelly unequal land ownership patterns and gender norms (Komatsu et.al. 2020). These measures ensure that taxes are proportionate et. al. 2021). to income levels, preventing unaffordable obligations for women that could jeopardize their property or investments. Developing sex-disaggregated data on tenure rights, income, and wealth can 14 help achieve this. Additionally, tax authorities require up-to-date property records and oversight mechanisms to implement differential property tax policies effectively. • Review the tax abatement and relief schemes, along with their structures and underlying rationale, to ensure that gender considerations are integrated. • Assess the potential impacts of these schemes on equity, efficiency, and administrative costs. • Using the insights gained to develop gender-sensitive tax policies. Lower awareness Build awareness among women on taxation policy and process The Rwanda Revenue Authority introduced a training program among women on and how to challenge tax valuations and assessments. for new taxpayers, which provided information on how to land and property compute tax liabilities, file returns, and use taxpayer services. taxation policy and This program aimed to increase taxpayers understanding of the process tax system, reduce perceptions of tax code complexity, and increase filing rates (World Bank 2023). Training programs targeted toward women may be similarly effective, especially if designed with women's tax and digital literacy rates in mind. Lack of efficient Incorporate sound, easy-to-use dispute resolution processes The World Bank’s Global Tax Program includes a workstream on and low-cost into property tax systems. This, combined with good public Gender Equality and Tax Reform – including knowledge products dispute resolution awareness, can ensure that women understand their right to and recommendation on how to build more equitable tax challenge tax valuations and assessments. systems and better gender awareness 15 4 Conclusions To ensure more gender-inclusive frameworks In the field of land and property valuation, for land and property taxation and valuation, overlooking these considerations could it is important to consider gender integration unfairly deprive women of the full value of transversally: in the policy and institutional their assets, impacting their future livelihoods framework, in the methodology and and economic potential. As the incentives implementation, and in the dispute redress around compulsory land acquisition are likely process. to resist the inclusion of one more layer of due diligence, it is critical to build gender Existing gender biases have resulted in considerations into the process from the start. women’s lower participation in land related policies and sectors, including land and Limited research and analysis of the property valuation and taxation. While some intersection of gender and land and property good practices exist, much more is needed, taxation and valuation is a significant barrier and practical examples from implementation to ensuring fair and equitable processes. This are still limited. 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