A Machine Learning Application for Smart Government: Dashboards for Effective Taxation of Property Taxes

Smart Government initiatives aim to enhance governmental services by strategically applying digital technologies. Property tax assessment, a crucial aspect of government revenue, often faces challenges due to outdated methods and complex evaluation models. The procedures to estimate property values are time consuming since mass estimation must evaluate dozens of building features, some of which may not completely influence market values. For government appraisers, making sense of millions of spatial data is cumbersome and prone to error. This paper proposes a comprehensive framework integrating Machine Learning (ML), dashboards, and Geographic Information Systems to address these challenges. By leveraging ML algorithms, interactive dashboards, and geospatial data, tax agencies can streamline property assessment processes, improve accuracy, and facilitate real-time decision-making. A case study in Fortaleza, Brazil, demonstrates the framework's effectiveness in enhancing land value assessment and property taxation within the Smart Governance context. This paper provides insights into the benefits and challenges of implementing such a framework and underscores its potential to revolutionize property tax assessment practices.