This guidance note provides a detailed overview of potential approaches to using aerial imagery to support property mapping and identification for property tax purposes. Addresses (a) different approaches to combining information from aerial imagery with ground truthing in data collection by teams of enumerators in order to generate high-quality data useful for tax purposes, (b) approaches to property addressing in order to facilitate bill delivery and other services, and (c) the potential for using maps and property IDs generated through this process for broader urban planning purposes.