Abstract



This study aims to improve the property valuation system for urban charge collection in Isfahan by incorporating the participation of real estate agents. The research adopts a descriptive–analytical approach and was conducted with the participation of 914 respondents, including municipal property experts and members of the Isfahan Real Estate Association, selected through random sampling. Data were collected using structured questionnaires based on detailed geographical zoning, with a clear distinction between primary and secondary streets.



The findings indicate that the average discrepancy between expert-based property valuation and market pricing amounts to 60 million IRR in the residential sector and 130 million IRR in the commercial sector. In the residential sector, 22% of regional codes showed low discrepancy (less than 10%), 31% moderate discrepancy (10–30%), and 47% required reassessment. The corresponding figures for the commercial sector were 9%, 19%, and 72%, respectively.



The proposed hybrid model, assigning a weight of 70% to expert valuation and 30% to market prices, significantly reduced these discrepancies. The results confirm the effectiveness of the hybrid model in improving the urban property valuation system. It is recommended that the Municipality of Isfahan adopt this model for the periodic updating of base property values. This study represents an important step toward enhancing the system of urban charge determination and increasing transparency in urban governance.