Sustainable land management aims at land use by protecting nature. Real estate value is one of the important parts of land management, especially at the decision stages. The value associated with a major part of domestic real estate is tax value. The purpose of this study is to develop a tax system that is easy to understand and use as well as compatible with innovations. The sustainability of mass real estate appraisal is provided with legal, physical, locational, neighborhood and economic criteria according to ordinary and extraordinary conditions. The plots reserved for housing in urban areas were selected as the real property type with updates regarding appraised value for taxation. Valuation stages were discussed separately from general to detail, and coefficients were used under the current tax law. Sustainable mass plot appraisal system was designed by providing sustainable cycle economic and extraordinary criteria. The application was carried out in Konya/Lalebahçe Neighborhood and the sustainability of the system was observed. A multiple regression model was created from the samples of 2015 and the real estate value estimation was made with the data of the criteria affecting the value. With the model obtained from the economic criteria of 2005–2015, the economic valuation rate of real estate was found for the years 2016–2021. The results were compared with 10 market sample data for the years 2020–2021. The values estimated by the economic valuation rate of the real estate in 2020 approached the market values with an average of ± 7 % standard deviation and in 2021 with a ± 14 % standard deviation. A sustainable mass appraisal system for taxation was successfully tested and its sustainability was observed.

可持续土地管理旨在通过保护自然来利用土地。房地产价值是土地管理的重要组成部分之一，尤其是在决策阶段。与国内房地产的主要部分相关的价值是税收价值。本研究的目的是开发一种易于理解和使用并与创新兼容的税收制度。根据普通和特殊条件，为大规模房地产评估的可持续性提供了法律、物理、位置、邻里和经济标准。以城市预留地块为不动产类型，更新估价征税。估值阶段从一般到细节分开讨论，并根据现行税法使用系数。通过提供可持续的循环经济和非凡的标准，设计了可持续集体地块评价体系。该应用程序在 Konya/Lalebahçe 社区进行，并观察到该系统的可持续性。以2015年的样本为基础建立多元回归模型，利用影响价值的标准数据进行房地产价值估算。利用从 2005 年至 2015 年的经济标准获得的模型，可以得出 2016 年至 2021 年的房地产经济估值率。将结果与 2020-2021 年的 10 个市场样本数据进行了比较。2020年房地产经济估值率估算的价值接近市场价值的平均标准差为±7%，2021年接近市场价值的标准差为±14%。