|Name of instrument||Municipal Tax on Estates (ICI - Imposta Comunale sugli Immobili)|
|Description||Introduced in 1992, it has become a major source of income for Italian municipalities. It applies to buildings and plots of either cropland or building land. It is calculated as a fixed quota over the estate value; every municipality determines the amount of the fixed quota to be applied within its own municipal boundaries.|
|General objectives||Re-introduction of some elements of fiscal independency for local governments.|
|General objectives keywords||municipal budgets; real estate tax;|
|Responsible||Local authority/Municipal council|
|General assessment of strength and weakness||Strength: Being a local tax, collection should be eased and evasion minimized.
Weakness: It has quickly become unpopular, especially since no distinctions are made between main residence homes and vacation or other houses.
|Date of entry||2007/04/09|
|Type of monitoring||Report basing on quantitative indicators|
|Preconditions for implementation|
|Status||weak indirect relevance|
|Remark||no direct steering effect for land ressource management|
|Remark||no information about acceptance|
|Status||Direction of effect, acceptability|