CINXE.COM

<!DOCTYPE html> <html class="client-nojs vector-feature-language-in-header-enabled vector-feature-language-in-main-page-header-disabled vector-feature-sticky-header-disabled vector-feature-page-tools-pinned-disabled vector-feature-toc-pinned-clientpref-1 vector-feature-main-menu-pinned-disabled vector-feature-limited-width-clientpref-1 vector-feature-limited-width-content-enabled vector-feature-custom-font-size-clientpref-1 vector-feature-appearance-pinned-clientpref-1 vector-feature-night-mode-enabled skin-theme-clientpref-day vector-toc-available" lang="en" dir="ltr"> <head> <meta charset="UTF-8"> <title>Property tax - Wikipedia</title> <script>(function(){var className="client-js vector-feature-language-in-header-enabled vector-feature-language-in-main-page-header-disabled vector-feature-sticky-header-disabled vector-feature-page-tools-pinned-disabled vector-feature-toc-pinned-clientpref-1 vector-feature-main-menu-pinned-disabled vector-feature-limited-width-clientpref-1 vector-feature-limited-width-content-enabled vector-feature-custom-font-size-clientpref-1 vector-feature-appearance-pinned-clientpref-1 vector-feature-night-mode-enabled skin-theme-clientpref-day vector-toc-available";var cookie=document.cookie.match(/(?:^|; )enwikimwclientpreferences=([^;]+)/);if(cookie){cookie[1].split('%2C').forEach(function(pref){className=className.replace(new RegExp('(^| )'+pref.replace(/-clientpref-\w+$|[^\w-]+/g,'')+'-clientpref-\\w+( |$)'),'$1'+pref+'$2');});}document.documentElement.className=className;}());RLCONF={"wgBreakFrames":false,"wgSeparatorTransformTable":["",""],"wgDigitTransformTable":["",""],"wgDefaultDateFormat":"dmy", "wgMonthNames":["","January","February","March","April","May","June","July","August","September","October","November","December"],"wgRequestId":"4b9a9da2-97d7-4870-b512-cd69d197f1d5","wgCanonicalNamespace":"","wgCanonicalSpecialPageName":false,"wgNamespaceNumber":0,"wgPageName":"Property_tax","wgTitle":"Property tax","wgCurRevisionId":1229062846,"wgRevisionId":1229062846,"wgArticleId":373814,"wgIsArticle":true,"wgIsRedirect":false,"wgAction":"view","wgUserName":null,"wgUserGroups":["*"],"wgCategories":["Pages with non-numeric formatnum arguments","All articles with dead external links","Articles with dead external links from January 2017","CS1 Italian-language sources (it)","CS1 Czech-language sources (cs)","CS1 Russian-language sources (ru)","CS1 Slovak-language sources (sk)","CS1 European Spanish-language sources (es-es)","Articles with short description","Short description matches Wikidata","Use dmy dates from March 2022","All articles with unsourced statements", "Articles with unsourced statements from January 2021","All articles with failed verification","Articles with failed verification from June 2022","Articles containing potentially dated statements from 2021","All articles containing potentially dated statements","Real property law","Property taxes"],"wgPageViewLanguage":"en","wgPageContentLanguage":"en","wgPageContentModel":"wikitext","wgRelevantPageName":"Property_tax","wgRelevantArticleId":373814,"wgIsProbablyEditable":true,"wgRelevantPageIsProbablyEditable":true,"wgRestrictionEdit":[],"wgRestrictionMove":[],"wgNoticeProject":"wikipedia","wgCiteReferencePreviewsActive":false,"wgFlaggedRevsParams":{"tags":{"status":{"levels":1}}},"wgMediaViewerOnClick":true,"wgMediaViewerEnabledByDefault":true,"wgPopupsFlags":0,"wgVisualEditor":{"pageLanguageCode":"en","pageLanguageDir":"ltr","pageVariantFallbacks":"en"},"wgMFDisplayWikibaseDescriptions":{"search":true,"watchlist":true,"tagline":false,"nearby":true}, "wgWMESchemaEditAttemptStepOversample":false,"wgWMEPageLength":90000,"wgRelatedArticlesCompat":[],"wgCentralAuthMobileDomain":false,"wgEditSubmitButtonLabelPublish":true,"wgULSPosition":"interlanguage","wgULSisCompactLinksEnabled":false,"wgVector2022LanguageInHeader":true,"wgULSisLanguageSelectorEmpty":false,"wgWikibaseItemId":"Q607695","wgCheckUserClientHintsHeadersJsApi":["brands","architecture","bitness","fullVersionList","mobile","model","platform","platformVersion"],"GEHomepageSuggestedEditsEnableTopics":true,"wgGETopicsMatchModeEnabled":false,"wgGEStructuredTaskRejectionReasonTextInputEnabled":false,"wgGELevelingUpEnabledForUser":false};RLSTATE={"ext.globalCssJs.user.styles":"ready","site.styles":"ready","user.styles":"ready","ext.globalCssJs.user":"ready","user":"ready","user.options":"loading","ext.cite.styles":"ready","skins.vector.search.codex.styles":"ready","skins.vector.styles":"ready","skins.vector.icons":"ready","jquery.makeCollapsible.styles":"ready", "ext.wikimediamessages.styles":"ready","ext.visualEditor.desktopArticleTarget.noscript":"ready","ext.uls.interlanguage":"ready","wikibase.client.init":"ready","ext.wikimediaBadges":"ready"};RLPAGEMODULES=["ext.cite.ux-enhancements","mediawiki.page.media","ext.scribunto.logs","site","mediawiki.page.ready","jquery.makeCollapsible","mediawiki.toc","skins.vector.js","ext.centralNotice.geoIP","ext.centralNotice.startUp","ext.gadget.ReferenceTooltips","ext.gadget.switcher","ext.urlShortener.toolbar","ext.centralauth.centralautologin","mmv.bootstrap","ext.popups","ext.visualEditor.desktopArticleTarget.init","ext.visualEditor.targetLoader","ext.echo.centralauth","ext.eventLogging","ext.wikimediaEvents","ext.navigationTiming","ext.uls.interface","ext.cx.eventlogging.campaigns","ext.cx.uls.quick.actions","wikibase.client.vector-2022","ext.checkUser.clientHints","ext.growthExperiments.SuggestedEditSession","wikibase.sidebar.tracking"];</script> <script>(RLQ=window.RLQ||[]).push(function(){mw.loader.impl(function(){return["user.options@12s5i",function($,jQuery,require,module){mw.user.tokens.set({"patrolToken":"+\\","watchToken":"+\\","csrfToken":"+\\"}); }];});});</script> <link rel="stylesheet" href="/w/load.php?lang=en&modules=ext.cite.styles%7Cext.uls.interlanguage%7Cext.visualEditor.desktopArticleTarget.noscript%7Cext.wikimediaBadges%7Cext.wikimediamessages.styles%7Cjquery.makeCollapsible.styles%7Cskins.vector.icons%2Cstyles%7Cskins.vector.search.codex.styles%7Cwikibase.client.init&only=styles&skin=vector-2022"> <script async="" src="/w/load.php?lang=en&modules=startup&only=scripts&raw=1&skin=vector-2022"></script> <meta name="ResourceLoaderDynamicStyles" content=""> <link rel="stylesheet" href="/w/load.php?lang=en&modules=site.styles&only=styles&skin=vector-2022"> <meta name="generator" content="MediaWiki 1.44.0-wmf.4"> <meta name="referrer" content="origin"> <meta name="referrer" content="origin-when-cross-origin"> <meta name="robots" content="max-image-preview:standard"> <meta name="format-detection" content="telephone=no"> <meta name="viewport" content="width=1120"> <meta property="og:title" content="Property tax - Wikipedia"> <meta property="og:type" content="website"> <link rel="preconnect" href="//upload.wikimedia.org"> <link rel="alternate" media="only screen and (max-width: 640px)" href="//en.m.wikipedia.org/wiki/Property_tax"> <link rel="alternate" type="application/x-wiki" title="Edit this page" href="/w/index.php?title=Property_tax&action=edit"> <link rel="apple-touch-icon" href="/static/apple-touch/wikipedia.png"> <link rel="icon" href="/static/favicon/wikipedia.ico"> <link rel="search" type="application/opensearchdescription+xml" href="/w/rest.php/v1/search" title="Wikipedia (en)"> <link rel="EditURI" type="application/rsd+xml" href="//en.wikipedia.org/w/api.php?action=rsd"> <link rel="canonical" href="https://en.wikipedia.org/wiki/Property_tax"> <link rel="license" href="https://creativecommons.org/licenses/by-sa/4.0/deed.en"> <link rel="alternate" type="application/atom+xml" title="Wikipedia Atom feed" href="/w/index.php?title=Special:RecentChanges&feed=atom"> <link rel="dns-prefetch" href="//meta.wikimedia.org" /> <link rel="dns-prefetch" href="//login.wikimedia.org"> </head> <body class="skin--responsive skin-vector skin-vector-search-vue mediawiki ltr sitedir-ltr mw-hide-empty-elt ns-0 ns-subject mw-editable page-Property_tax rootpage-Property_tax skin-vector-2022 action-view"><a class="mw-jump-link" href="#bodyContent">Jump to content</a> <div class="vector-header-container"> <header class="vector-header mw-header"> <div class="vector-header-start"> <nav class="vector-main-menu-landmark" aria-label="Site"> <div id="vector-main-menu-dropdown" class="vector-dropdown vector-main-menu-dropdown vector-button-flush-left vector-button-flush-right" > <input type="checkbox" id="vector-main-menu-dropdown-checkbox" role="button" aria-haspopup="true" data-event-name="ui.dropdown-vector-main-menu-dropdown" class="vector-dropdown-checkbox " aria-label="Main menu" > <label id="vector-main-menu-dropdown-label" for="vector-main-menu-dropdown-checkbox" class="vector-dropdown-label cdx-button cdx-button--fake-button cdx-button--fake-button--enabled cdx-button--weight-quiet cdx-button--icon-only " aria-hidden="true" ><span class="vector-icon mw-ui-icon-menu mw-ui-icon-wikimedia-menu"></span> <span class="vector-dropdown-label-text">Main menu</span> </label> <div class="vector-dropdown-content"> <div id="vector-main-menu-unpinned-container" class="vector-unpinned-container"> <div id="vector-main-menu" class="vector-main-menu vector-pinnable-element"> <div class="vector-pinnable-header vector-main-menu-pinnable-header vector-pinnable-header-unpinned" data-feature-name="main-menu-pinned" data-pinnable-element-id="vector-main-menu" data-pinned-container-id="vector-main-menu-pinned-container" data-unpinned-container-id="vector-main-menu-unpinned-container" > <div class="vector-pinnable-header-label">Main menu</div> <button class="vector-pinnable-header-toggle-button vector-pinnable-header-pin-button" data-event-name="pinnable-header.vector-main-menu.pin">move to sidebar</button> <button class="vector-pinnable-header-toggle-button vector-pinnable-header-unpin-button" data-event-name="pinnable-header.vector-main-menu.unpin">hide</button> </div> <div id="p-navigation" class="vector-menu mw-portlet mw-portlet-navigation" > <div class="vector-menu-heading"> Navigation </div> <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li id="n-mainpage-description" class="mw-list-item"><a href="/wiki/Main_Page" title="Visit the main page [z]" accesskey="z"><span>Main page</span></a></li><li id="n-contents" class="mw-list-item"><a href="/wiki/Wikipedia:Contents" title="Guides to browsing Wikipedia"><span>Contents</span></a></li><li id="n-currentevents" class="mw-list-item"><a href="/wiki/Portal:Current_events" title="Articles related to current events"><span>Current events</span></a></li><li id="n-randompage" class="mw-list-item"><a href="/wiki/Special:Random" title="Visit a randomly selected article [x]" accesskey="x"><span>Random article</span></a></li><li id="n-aboutsite" class="mw-list-item"><a href="/wiki/Wikipedia:About" title="Learn about Wikipedia and how it works"><span>About Wikipedia</span></a></li><li id="n-contactpage" class="mw-list-item"><a href="//en.wikipedia.org/wiki/Wikipedia:Contact_us" title="How to contact Wikipedia"><span>Contact us</span></a></li> </ul> </div> </div> <div id="p-interaction" class="vector-menu mw-portlet mw-portlet-interaction" > <div class="vector-menu-heading"> Contribute </div> <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li id="n-help" class="mw-list-item"><a href="/wiki/Help:Contents" title="Guidance on how to use and edit Wikipedia"><span>Help</span></a></li><li id="n-introduction" class="mw-list-item"><a href="/wiki/Help:Introduction" title="Learn how to edit Wikipedia"><span>Learn to edit</span></a></li><li id="n-portal" class="mw-list-item"><a href="/wiki/Wikipedia:Community_portal" title="The hub for editors"><span>Community portal</span></a></li><li id="n-recentchanges" class="mw-list-item"><a href="/wiki/Special:RecentChanges" title="A list of recent changes to Wikipedia [r]" accesskey="r"><span>Recent changes</span></a></li><li id="n-upload" class="mw-list-item"><a href="/wiki/Wikipedia:File_upload_wizard" title="Add images or other media for use on Wikipedia"><span>Upload file</span></a></li> </ul> </div> </div> </div> </div> </div> </div> </nav> <a href="/wiki/Main_Page" class="mw-logo"> <img class="mw-logo-icon" src="/static/images/icons/wikipedia.png" alt="" aria-hidden="true" height="50" width="50"> <span class="mw-logo-container skin-invert"> <img class="mw-logo-wordmark" alt="Wikipedia" src="/static/images/mobile/copyright/wikipedia-wordmark-en.svg" style="width: 7.5em; height: 1.125em;"> <img class="mw-logo-tagline" alt="The Free Encyclopedia" src="/static/images/mobile/copyright/wikipedia-tagline-en.svg" width="117" height="13" style="width: 7.3125em; height: 0.8125em;"> </span> </a> </div> <div class="vector-header-end"> <div id="p-search" role="search" class="vector-search-box-vue vector-search-box-collapses vector-search-box-show-thumbnail vector-search-box-auto-expand-width vector-search-box"> <a href="/wiki/Special:Search" class="cdx-button cdx-button--fake-button cdx-button--fake-button--enabled cdx-button--weight-quiet cdx-button--icon-only search-toggle" title="Search Wikipedia [f]" accesskey="f"><span class="vector-icon mw-ui-icon-search mw-ui-icon-wikimedia-search"></span> <span>Search</span> </a> <div class="vector-typeahead-search-container"> <div class="cdx-typeahead-search cdx-typeahead-search--show-thumbnail cdx-typeahead-search--auto-expand-width"> <form action="/w/index.php" id="searchform" class="cdx-search-input cdx-search-input--has-end-button"> <div id="simpleSearch" class="cdx-search-input__input-wrapper" data-search-loc="header-moved"> <div class="cdx-text-input cdx-text-input--has-start-icon"> <input class="cdx-text-input__input" type="search" name="search" placeholder="Search Wikipedia" aria-label="Search Wikipedia" autocapitalize="sentences" title="Search Wikipedia [f]" accesskey="f" id="searchInput" > <span class="cdx-text-input__icon cdx-text-input__start-icon"></span> </div> <input type="hidden" name="title" value="Special:Search"> </div> <button class="cdx-button cdx-search-input__end-button">Search</button> </form> </div> </div> </div> <nav class="vector-user-links vector-user-links-wide" aria-label="Personal tools"> <div class="vector-user-links-main"> <div id="p-vector-user-menu-preferences" class="vector-menu mw-portlet emptyPortlet" > <div class="vector-menu-content"> <ul class="vector-menu-content-list"> </ul> </div> </div> <div id="p-vector-user-menu-userpage" class="vector-menu mw-portlet emptyPortlet" > <div class="vector-menu-content"> <ul class="vector-menu-content-list"> </ul> </div> </div> <nav class="vector-appearance-landmark" aria-label="Appearance"> <div id="vector-appearance-dropdown" class="vector-dropdown " title="Change the appearance of the page's font size, width, and color" > <input type="checkbox" id="vector-appearance-dropdown-checkbox" role="button" aria-haspopup="true" data-event-name="ui.dropdown-vector-appearance-dropdown" class="vector-dropdown-checkbox " aria-label="Appearance" > <label id="vector-appearance-dropdown-label" for="vector-appearance-dropdown-checkbox" class="vector-dropdown-label cdx-button cdx-button--fake-button cdx-button--fake-button--enabled cdx-button--weight-quiet cdx-button--icon-only " aria-hidden="true" ><span class="vector-icon mw-ui-icon-appearance mw-ui-icon-wikimedia-appearance"></span> <span class="vector-dropdown-label-text">Appearance</span> </label> <div class="vector-dropdown-content"> <div id="vector-appearance-unpinned-container" class="vector-unpinned-container"> </div> </div> </div> </nav> <div id="p-vector-user-menu-notifications" class="vector-menu mw-portlet emptyPortlet" > <div class="vector-menu-content"> <ul class="vector-menu-content-list"> </ul> </div> </div> <div id="p-vector-user-menu-overflow" class="vector-menu mw-portlet" > <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li id="pt-sitesupport-2" class="user-links-collapsible-item mw-list-item user-links-collapsible-item"><a data-mw="interface" href="https://donate.wikimedia.org/wiki/Special:FundraiserRedirector?utm_source=donate&utm_medium=sidebar&utm_campaign=C13_en.wikipedia.org&uselang=en" class=""><span>Donate</span></a> </li> <li id="pt-createaccount-2" class="user-links-collapsible-item mw-list-item user-links-collapsible-item"><a data-mw="interface" href="/w/index.php?title=Special:CreateAccount&returnto=Property+tax" title="You are encouraged to create an account and log in; however, it is not mandatory" class=""><span>Create account</span></a> </li> <li id="pt-login-2" class="user-links-collapsible-item mw-list-item user-links-collapsible-item"><a data-mw="interface" href="/w/index.php?title=Special:UserLogin&returnto=Property+tax" title="You're encouraged to log in; however, it's not mandatory. [o]" accesskey="o" class=""><span>Log in</span></a> </li> </ul> </div> </div> </div> <div id="vector-user-links-dropdown" class="vector-dropdown vector-user-menu vector-button-flush-right vector-user-menu-logged-out" title="Log in and more options" > <input type="checkbox" id="vector-user-links-dropdown-checkbox" role="button" aria-haspopup="true" data-event-name="ui.dropdown-vector-user-links-dropdown" class="vector-dropdown-checkbox " aria-label="Personal tools" > <label id="vector-user-links-dropdown-label" for="vector-user-links-dropdown-checkbox" class="vector-dropdown-label cdx-button cdx-button--fake-button cdx-button--fake-button--enabled cdx-button--weight-quiet cdx-button--icon-only " aria-hidden="true" ><span class="vector-icon mw-ui-icon-ellipsis mw-ui-icon-wikimedia-ellipsis"></span> <span class="vector-dropdown-label-text">Personal tools</span> </label> <div class="vector-dropdown-content"> <div id="p-personal" class="vector-menu mw-portlet mw-portlet-personal user-links-collapsible-item" title="User menu" > <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li id="pt-sitesupport" class="user-links-collapsible-item mw-list-item"><a href="https://donate.wikimedia.org/wiki/Special:FundraiserRedirector?utm_source=donate&utm_medium=sidebar&utm_campaign=C13_en.wikipedia.org&uselang=en"><span>Donate</span></a></li><li id="pt-createaccount" class="user-links-collapsible-item mw-list-item"><a href="/w/index.php?title=Special:CreateAccount&returnto=Property+tax" title="You are encouraged to create an account and log in; however, it is not mandatory"><span class="vector-icon mw-ui-icon-userAdd mw-ui-icon-wikimedia-userAdd"></span> <span>Create account</span></a></li><li id="pt-login" class="user-links-collapsible-item mw-list-item"><a href="/w/index.php?title=Special:UserLogin&returnto=Property+tax" title="You're encouraged to log in; however, it's not mandatory. [o]" accesskey="o"><span class="vector-icon mw-ui-icon-logIn mw-ui-icon-wikimedia-logIn"></span> <span>Log in</span></a></li> </ul> </div> </div> <div id="p-user-menu-anon-editor" class="vector-menu mw-portlet mw-portlet-user-menu-anon-editor" > <div class="vector-menu-heading"> Pages for logged out editors <a href="/wiki/Help:Introduction" aria-label="Learn more about editing"><span>learn more</span></a> </div> <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li id="pt-anoncontribs" class="mw-list-item"><a href="/wiki/Special:MyContributions" title="A list of edits made from this IP address [y]" accesskey="y"><span>Contributions</span></a></li><li id="pt-anontalk" class="mw-list-item"><a href="/wiki/Special:MyTalk" title="Discussion about edits from this IP address [n]" accesskey="n"><span>Talk</span></a></li> </ul> </div> </div> </div> </div> </nav> </div> </header> </div> <div class="mw-page-container"> <div class="mw-page-container-inner"> <div class="vector-sitenotice-container"> <div id="siteNotice"></div> </div> <div class="vector-column-start"> <div class="vector-main-menu-container"> <div id="mw-navigation"> <nav id="mw-panel" class="vector-main-menu-landmark" aria-label="Site"> <div id="vector-main-menu-pinned-container" class="vector-pinned-container"> </div> </nav> </div> </div> <div class="vector-sticky-pinned-container"> <nav id="mw-panel-toc" aria-label="Contents" data-event-name="ui.sidebar-toc" class="mw-table-of-contents-container vector-toc-landmark"> <div id="vector-toc-pinned-container" class="vector-pinned-container"> <div id="vector-toc" class="vector-toc vector-pinnable-element"> <div class="vector-pinnable-header vector-toc-pinnable-header vector-pinnable-header-pinned" data-feature-name="toc-pinned" data-pinnable-element-id="vector-toc" > <h2 class="vector-pinnable-header-label">Contents</h2> <button class="vector-pinnable-header-toggle-button vector-pinnable-header-pin-button" data-event-name="pinnable-header.vector-toc.pin">move to sidebar</button> <button class="vector-pinnable-header-toggle-button vector-pinnable-header-unpin-button" data-event-name="pinnable-header.vector-toc.unpin">hide</button> </div> <ul class="vector-toc-contents" id="mw-panel-toc-list"> <li id="toc-mw-content-text" class="vector-toc-list-item vector-toc-level-1"> <a href="#" class="vector-toc-link"> <div class="vector-toc-text">(Top)</div> </a> </li> <li id="toc-Type" class="vector-toc-list-item vector-toc-level-1"> <a class="vector-toc-link" href="#Type"> <div class="vector-toc-text"> <span class="vector-toc-numb">1</span> <span>Type</span> </div> </a> <ul id="toc-Type-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-By_jurisdiction" class="vector-toc-list-item vector-toc-level-1"> <a class="vector-toc-link" href="#By_jurisdiction"> <div class="vector-toc-text"> <span class="vector-toc-numb">2</span> <span>By jurisdiction</span> </div> </a> <button aria-controls="toc-By_jurisdiction-sublist" class="cdx-button cdx-button--weight-quiet cdx-button--icon-only vector-toc-toggle"> <span class="vector-icon mw-ui-icon-wikimedia-expand"></span> <span>Toggle By jurisdiction subsection</span> </button> <ul id="toc-By_jurisdiction-sublist" class="vector-toc-list"> <li id="toc-Armenia" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Armenia"> <div class="vector-toc-text"> <span class="vector-toc-numb">2.1</span> <span>Armenia</span> </div> </a> <ul id="toc-Armenia-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Australia" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Australia"> <div class="vector-toc-text"> <span class="vector-toc-numb">2.2</span> <span>Australia</span> </div> </a> <ul id="toc-Australia-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Brazil" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Brazil"> <div class="vector-toc-text"> <span class="vector-toc-numb">2.3</span> <span>Brazil</span> </div> </a> <ul id="toc-Brazil-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Canada" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Canada"> <div class="vector-toc-text"> <span class="vector-toc-numb">2.4</span> <span>Canada</span> </div> </a> <ul id="toc-Canada-sublist" class="vector-toc-list"> <li id="toc-Annual_property_taxes" class="vector-toc-list-item vector-toc-level-3"> <a class="vector-toc-link" href="#Annual_property_taxes"> <div class="vector-toc-text"> <span class="vector-toc-numb">2.4.1</span> <span>Annual property taxes</span> </div> </a> <ul id="toc-Annual_property_taxes-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Land_transfer_tax" class="vector-toc-list-item vector-toc-level-3"> <a class="vector-toc-link" href="#Land_transfer_tax"> <div class="vector-toc-text"> <span class="vector-toc-numb">2.4.2</span> <span>Land transfer tax</span> </div> </a> <ul id="toc-Land_transfer_tax-sublist" class="vector-toc-list"> <li id="toc-British_Columbia" class="vector-toc-list-item vector-toc-level-4"> <a class="vector-toc-link" href="#British_Columbia"> <div class="vector-toc-text"> <span class="vector-toc-numb">2.4.2.1</span> <span>British Columbia</span> </div> </a> <ul id="toc-British_Columbia-sublist" class="vector-toc-list"> <li id="toc-First_time_home_buyers_program" class="vector-toc-list-item vector-toc-level-5"> <a class="vector-toc-link" href="#First_time_home_buyers_program"> <div class="vector-toc-text"> <span class="vector-toc-numb">2.4.2.1.1</span> <span>First time home buyers program</span> </div> </a> <ul id="toc-First_time_home_buyers_program-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-New_home_exemption" class="vector-toc-list-item vector-toc-level-5"> <a class="vector-toc-link" href="#New_home_exemption"> <div class="vector-toc-text"> <span class="vector-toc-numb">2.4.2.1.2</span> <span>New home exemption</span> </div> </a> <ul id="toc-New_home_exemption-sublist" class="vector-toc-list"> </ul> </li> </ul> </li> </ul> </li> </ul> </li> <li id="toc-Chile" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Chile"> <div class="vector-toc-text"> <span class="vector-toc-numb">2.5</span> <span>Chile</span> </div> </a> <ul id="toc-Chile-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Egypt" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Egypt"> <div class="vector-toc-text"> <span class="vector-toc-numb">2.6</span> <span>Egypt</span> </div> </a> <ul id="toc-Egypt-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-France" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#France"> <div class="vector-toc-text"> <span class="vector-toc-numb">2.7</span> <span>France</span> </div> </a> <ul id="toc-France-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Germany" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Germany"> <div class="vector-toc-text"> <span class="vector-toc-numb">2.8</span> <span>Germany</span> </div> </a> <ul id="toc-Germany-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Greece" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Greece"> <div class="vector-toc-text"> <span class="vector-toc-numb">2.9</span> <span>Greece</span> </div> </a> <ul id="toc-Greece-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Hong_Kong" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Hong_Kong"> <div class="vector-toc-text"> <span class="vector-toc-numb">2.10</span> <span>Hong Kong</span> </div> </a> <ul id="toc-Hong_Kong-sublist" class="vector-toc-list"> <li id="toc-Net_assessable_value" class="vector-toc-list-item vector-toc-level-3"> <a class="vector-toc-link" href="#Net_assessable_value"> <div class="vector-toc-text"> <span class="vector-toc-numb">2.10.1</span> <span>Net assessable value</span> </div> </a> <ul id="toc-Net_assessable_value-sublist" class="vector-toc-list"> </ul> </li> </ul> </li> <li id="toc-India" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#India"> <div class="vector-toc-text"> <span class="vector-toc-numb">2.11</span> <span>India</span> </div> </a> <ul id="toc-India-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Ireland" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Ireland"> <div class="vector-toc-text"> <span class="vector-toc-numb">2.12</span> <span>Ireland</span> </div> </a> <ul id="toc-Ireland-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Italy" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Italy"> <div class="vector-toc-text"> <span class="vector-toc-numb">2.13</span> <span>Italy</span> </div> </a> <ul id="toc-Italy-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Jamaica" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Jamaica"> <div class="vector-toc-text"> <span class="vector-toc-numb">2.14</span> <span>Jamaica</span> </div> </a> <ul id="toc-Jamaica-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Lithuania" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Lithuania"> <div class="vector-toc-text"> <span class="vector-toc-numb">2.15</span> <span>Lithuania</span> </div> </a> <ul id="toc-Lithuania-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Luxembourg" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Luxembourg"> <div class="vector-toc-text"> <span class="vector-toc-numb">2.16</span> <span>Luxembourg</span> </div> </a> <ul id="toc-Luxembourg-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Czech_Republic" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Czech_Republic"> <div class="vector-toc-text"> <span class="vector-toc-numb">2.17</span> <span>Czech Republic</span> </div> </a> <ul id="toc-Czech_Republic-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Moldova" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Moldova"> <div class="vector-toc-text"> <span class="vector-toc-numb">2.18</span> <span>Moldova</span> </div> </a> <ul id="toc-Moldova-sublist" class="vector-toc-list"> <li id="toc-Transnistria" class="vector-toc-list-item vector-toc-level-3"> <a class="vector-toc-link" href="#Transnistria"> <div class="vector-toc-text"> <span class="vector-toc-numb">2.18.1</span> <span>Transnistria</span> </div> </a> <ul id="toc-Transnistria-sublist" class="vector-toc-list"> </ul> </li> </ul> </li> <li id="toc-Netherlands" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Netherlands"> <div class="vector-toc-text"> <span class="vector-toc-numb">2.19</span> <span>Netherlands</span> </div> </a> <ul id="toc-Netherlands-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Portugal" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Portugal"> <div class="vector-toc-text"> <span class="vector-toc-numb">2.20</span> <span>Portugal</span> </div> </a> <ul id="toc-Portugal-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Slovakia" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Slovakia"> <div class="vector-toc-text"> <span class="vector-toc-numb">2.21</span> <span>Slovakia</span> </div> </a> <ul id="toc-Slovakia-sublist" class="vector-toc-list"> <li id="toc-Origin_and_termination_of_tax_liability" class="vector-toc-list-item vector-toc-level-3"> <a class="vector-toc-link" href="#Origin_and_termination_of_tax_liability"> <div class="vector-toc-text"> <span class="vector-toc-numb">2.21.1</span> <span>Origin and termination of tax liability</span> </div> </a> <ul id="toc-Origin_and_termination_of_tax_liability-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Declaration" class="vector-toc-list-item vector-toc-level-3"> <a class="vector-toc-link" href="#Declaration"> <div class="vector-toc-text"> <span class="vector-toc-numb">2.21.2</span> <span>Declaration</span> </div> </a> <ul id="toc-Declaration-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Co-ownership" class="vector-toc-list-item vector-toc-level-3"> <a class="vector-toc-link" href="#Co-ownership"> <div class="vector-toc-text"> <span class="vector-toc-numb">2.21.3</span> <span>Co-ownership</span> </div> </a> <ul id="toc-Co-ownership-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-How_to_proceed_when_filing_a_tax_return" class="vector-toc-list-item vector-toc-level-3"> <a class="vector-toc-link" href="#How_to_proceed_when_filing_a_tax_return"> <div class="vector-toc-text"> <span class="vector-toc-numb">2.21.4</span> <span>How to proceed when filing a tax return</span> </div> </a> <ul id="toc-How_to_proceed_when_filing_a_tax_return-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Electronic_services" class="vector-toc-list-item vector-toc-level-3"> <a class="vector-toc-link" href="#Electronic_services"> <div class="vector-toc-text"> <span class="vector-toc-numb">2.21.5</span> <span>Electronic services</span> </div> </a> <ul id="toc-Electronic_services-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Exemption_from_tax" class="vector-toc-list-item vector-toc-level-3"> <a class="vector-toc-link" href="#Exemption_from_tax"> <div class="vector-toc-text"> <span class="vector-toc-numb">2.21.6</span> <span>Exemption from tax</span> </div> </a> <ul id="toc-Exemption_from_tax-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Payment_of_tax" class="vector-toc-list-item vector-toc-level-3"> <a class="vector-toc-link" href="#Payment_of_tax"> <div class="vector-toc-text"> <span class="vector-toc-numb">2.21.7</span> <span>Payment of tax</span> </div> </a> <ul id="toc-Payment_of_tax-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Sanctions" class="vector-toc-list-item vector-toc-level-3"> <a class="vector-toc-link" href="#Sanctions"> <div class="vector-toc-text"> <span class="vector-toc-numb">2.21.8</span> <span>Sanctions</span> </div> </a> <ul id="toc-Sanctions-sublist" class="vector-toc-list"> </ul> </li> </ul> </li> <li id="toc-Sweden" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Sweden"> <div class="vector-toc-text"> <span class="vector-toc-numb">2.22</span> <span>Sweden</span> </div> </a> <ul id="toc-Sweden-sublist" class="vector-toc-list"> <li id="toc-Municipal_and_national_property_taxes" class="vector-toc-list-item vector-toc-level-3"> <a class="vector-toc-link" href="#Municipal_and_national_property_taxes"> <div class="vector-toc-text"> <span class="vector-toc-numb">2.22.1</span> <span>Municipal and national property taxes</span> </div> </a> <ul id="toc-Municipal_and_national_property_taxes-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Penalties" class="vector-toc-list-item vector-toc-level-3"> <a class="vector-toc-link" href="#Penalties"> <div class="vector-toc-text"> <span class="vector-toc-numb">2.22.2</span> <span>Penalties</span> </div> </a> <ul id="toc-Penalties-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Payment" class="vector-toc-list-item vector-toc-level-3"> <a class="vector-toc-link" href="#Payment"> <div class="vector-toc-text"> <span class="vector-toc-numb">2.22.3</span> <span>Payment</span> </div> </a> <ul id="toc-Payment-sublist" class="vector-toc-list"> </ul> </li> </ul> </li> <li id="toc-Spain" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Spain"> <div class="vector-toc-text"> <span class="vector-toc-numb">2.23</span> <span>Spain</span> </div> </a> <ul id="toc-Spain-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-United_Kingdom" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#United_Kingdom"> <div class="vector-toc-text"> <span class="vector-toc-numb">2.24</span> <span>United Kingdom</span> </div> </a> <ul id="toc-United_Kingdom-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-United_States" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#United_States"> <div class="vector-toc-text"> <span class="vector-toc-numb">2.25</span> <span>United States</span> </div> </a> <ul id="toc-United_States-sublist" class="vector-toc-list"> </ul> </li> </ul> </li> <li id="toc-History_of_property_tax" class="vector-toc-list-item vector-toc-level-1"> <a class="vector-toc-link" href="#History_of_property_tax"> <div class="vector-toc-text"> <span class="vector-toc-numb">3</span> <span>History of property tax</span> </div> </a> <button aria-controls="toc-History_of_property_tax-sublist" class="cdx-button cdx-button--weight-quiet cdx-button--icon-only vector-toc-toggle"> <span class="vector-icon mw-ui-icon-wikimedia-expand"></span> <span>Toggle History of property tax subsection</span> </button> <ul id="toc-History_of_property_tax-sublist" class="vector-toc-list"> <li id="toc-Ancient_times" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Ancient_times"> <div class="vector-toc-text"> <span class="vector-toc-numb">3.1</span> <span>Ancient times</span> </div> </a> <ul id="toc-Ancient_times-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Medieval_times" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Medieval_times"> <div class="vector-toc-text"> <span class="vector-toc-numb">3.2</span> <span>Medieval times</span> </div> </a> <ul id="toc-Medieval_times-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-The_Thirteen_Colonies" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#The_Thirteen_Colonies"> <div class="vector-toc-text"> <span class="vector-toc-numb">3.3</span> <span>The Thirteen Colonies</span> </div> </a> <ul id="toc-The_Thirteen_Colonies-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-The_United_States" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#The_United_States"> <div class="vector-toc-text"> <span class="vector-toc-numb">3.4</span> <span>The United States</span> </div> </a> <ul id="toc-The_United_States-sublist" class="vector-toc-list"> <li id="toc-The_20th_century" class="vector-toc-list-item vector-toc-level-3"> <a class="vector-toc-link" href="#The_20th_century"> <div class="vector-toc-text"> <span class="vector-toc-numb">3.4.1</span> <span>The 20th century</span> </div> </a> <ul id="toc-The_20th_century-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Criticism" class="vector-toc-list-item vector-toc-level-3"> <a class="vector-toc-link" href="#Criticism"> <div class="vector-toc-text"> <span class="vector-toc-numb">3.4.2</span> <span>Criticism</span> </div> </a> <ul id="toc-Criticism-sublist" class="vector-toc-list"> </ul> </li> </ul> </li> </ul> </li> <li id="toc-Places_without_property_tax" class="vector-toc-list-item vector-toc-level-1"> <a class="vector-toc-link" href="#Places_without_property_tax"> <div class="vector-toc-text"> <span class="vector-toc-numb">4</span> <span>Places without property tax</span> </div> </a> <button aria-controls="toc-Places_without_property_tax-sublist" class="cdx-button cdx-button--weight-quiet cdx-button--icon-only vector-toc-toggle"> <span class="vector-icon mw-ui-icon-wikimedia-expand"></span> <span>Toggle Places without property tax subsection</span> </button> <ul id="toc-Places_without_property_tax-sublist" class="vector-toc-list"> <li id="toc-East_Asia" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#East_Asia"> <div class="vector-toc-text"> <span class="vector-toc-numb">4.1</span> <span>East Asia</span> </div> </a> <ul id="toc-East_Asia-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Middle_East" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Middle_East"> <div class="vector-toc-text"> <span class="vector-toc-numb">4.2</span> <span>Middle East</span> </div> </a> <ul id="toc-Middle_East-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Africa" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Africa"> <div class="vector-toc-text"> <span class="vector-toc-numb">4.3</span> <span>Africa</span> </div> </a> <ul id="toc-Africa-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-North_America" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#North_America"> <div class="vector-toc-text"> <span class="vector-toc-numb">4.4</span> <span>North America</span> </div> </a> <ul id="toc-North_America-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Europe" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Europe"> <div class="vector-toc-text"> <span class="vector-toc-numb">4.5</span> <span>Europe</span> </div> </a> <ul id="toc-Europe-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Oceania" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Oceania"> <div class="vector-toc-text"> <span class="vector-toc-numb">4.6</span> <span>Oceania</span> </div> </a> <ul id="toc-Oceania-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-United_States_2" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#United_States_2"> <div class="vector-toc-text"> <span class="vector-toc-numb">4.7</span> <span>United States</span> </div> </a> <ul id="toc-United_States_2-sublist" class="vector-toc-list"> </ul> </li> </ul> </li> <li id="toc-See_also" class="vector-toc-list-item vector-toc-level-1"> <a class="vector-toc-link" href="#See_also"> <div class="vector-toc-text"> <span class="vector-toc-numb">5</span> <span>See also</span> </div> </a> <ul id="toc-See_also-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Notes" class="vector-toc-list-item vector-toc-level-1"> <a class="vector-toc-link" href="#Notes"> <div class="vector-toc-text"> <span class="vector-toc-numb">6</span> <span>Notes</span> </div> </a> <ul id="toc-Notes-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-References" class="vector-toc-list-item vector-toc-level-1"> <a class="vector-toc-link" href="#References"> <div class="vector-toc-text"> <span class="vector-toc-numb">7</span> <span>References</span> </div> </a> <ul id="toc-References-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Further_reading" class="vector-toc-list-item vector-toc-level-1"> <a class="vector-toc-link" href="#Further_reading"> <div class="vector-toc-text"> <span class="vector-toc-numb">8</span> <span>Further reading</span> </div> </a> <ul id="toc-Further_reading-sublist" class="vector-toc-list"> </ul> </li> </ul> </div> </div> </nav> </div> </div> <div class="mw-content-container"> <main id="content" class="mw-body"> <header class="mw-body-header vector-page-titlebar"> <nav aria-label="Contents" class="vector-toc-landmark"> <div id="vector-page-titlebar-toc" class="vector-dropdown vector-page-titlebar-toc vector-button-flush-left" > <input type="checkbox" id="vector-page-titlebar-toc-checkbox" role="button" aria-haspopup="true" data-event-name="ui.dropdown-vector-page-titlebar-toc" class="vector-dropdown-checkbox " aria-label="Toggle the table of contents" > <label id="vector-page-titlebar-toc-label" for="vector-page-titlebar-toc-checkbox" class="vector-dropdown-label cdx-button cdx-button--fake-button cdx-button--fake-button--enabled cdx-button--weight-quiet cdx-button--icon-only " aria-hidden="true" ><span class="vector-icon mw-ui-icon-listBullet mw-ui-icon-wikimedia-listBullet"></span> <span class="vector-dropdown-label-text">Toggle the table of contents</span> </label> <div class="vector-dropdown-content"> <div id="vector-page-titlebar-toc-unpinned-container" class="vector-unpinned-container"> </div> </div> </div> </nav> <h1 id="firstHeading" class="firstHeading mw-first-heading"><span class="mw-page-title-main">Property tax</span></h1> <div id="p-lang-btn" class="vector-dropdown mw-portlet mw-portlet-lang" > <input type="checkbox" id="p-lang-btn-checkbox" role="button" aria-haspopup="true" data-event-name="ui.dropdown-p-lang-btn" class="vector-dropdown-checkbox mw-interlanguage-selector" aria-label="Go to an article in another language. Available in 33 languages" > <label id="p-lang-btn-label" for="p-lang-btn-checkbox" class="vector-dropdown-label cdx-button cdx-button--fake-button cdx-button--fake-button--enabled cdx-button--weight-quiet cdx-button--action-progressive mw-portlet-lang-heading-33" aria-hidden="true" ><span class="vector-icon mw-ui-icon-language-progressive mw-ui-icon-wikimedia-language-progressive"></span> <span class="vector-dropdown-label-text">33 languages</span> </label> <div class="vector-dropdown-content"> <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li class="interlanguage-link interwiki-ar mw-list-item"><a href="https://ar.wikipedia.org/wiki/%D8%B6%D8%B1%D9%8A%D8%A8%D8%A9_%D8%A7%D9%84%D8%A3%D9%85%D9%84%D8%A7%D9%83" title="ضريبة الأملاك – Arabic" lang="ar" hreflang="ar" data-title="ضريبة الأملاك" data-language-autonym="العربية" data-language-local-name="Arabic" class="interlanguage-link-target"><span>العربية</span></a></li><li class="interlanguage-link interwiki-ast mw-list-item"><a href="https://ast.wikipedia.org/wiki/Impuestu_predial" title="Impuestu predial – Asturian" lang="ast" hreflang="ast" data-title="Impuestu predial" data-language-autonym="Asturianu" data-language-local-name="Asturian" class="interlanguage-link-target"><span>Asturianu</span></a></li><li class="interlanguage-link interwiki-cs mw-list-item"><a href="https://cs.wikipedia.org/wiki/Majetkov%C3%A1_da%C5%88" title="Majetková daň – Czech" lang="cs" hreflang="cs" data-title="Majetková daň" data-language-autonym="Čeština" data-language-local-name="Czech" class="interlanguage-link-target"><span>Čeština</span></a></li><li class="interlanguage-link interwiki-da mw-list-item"><a href="https://da.wikipedia.org/wiki/Ejendomsskat" title="Ejendomsskat – Danish" lang="da" hreflang="da" data-title="Ejendomsskat" data-language-autonym="Dansk" data-language-local-name="Danish" class="interlanguage-link-target"><span>Dansk</span></a></li><li class="interlanguage-link interwiki-de mw-list-item"><a href="https://de.wikipedia.org/wiki/Substanzsteuer" title="Substanzsteuer – German" lang="de" hreflang="de" data-title="Substanzsteuer" data-language-autonym="Deutsch" data-language-local-name="German" class="interlanguage-link-target"><span>Deutsch</span></a></li><li class="interlanguage-link interwiki-et mw-list-item"><a href="https://et.wikipedia.org/wiki/Omandimaks" title="Omandimaks – Estonian" lang="et" hreflang="et" data-title="Omandimaks" data-language-autonym="Eesti" data-language-local-name="Estonian" class="interlanguage-link-target"><span>Eesti</span></a></li><li class="interlanguage-link interwiki-es mw-list-item"><a href="https://es.wikipedia.org/wiki/Impuesto_predial" title="Impuesto predial – Spanish" lang="es" hreflang="es" data-title="Impuesto predial" data-language-autonym="Español" data-language-local-name="Spanish" class="interlanguage-link-target"><span>Español</span></a></li><li class="interlanguage-link interwiki-fa mw-list-item"><a href="https://fa.wikipedia.org/wiki/%D9%85%D8%A7%D9%84%DB%8C%D8%A7%D8%AA_%D8%A8%D8%B1_%D8%AF%D8%A7%D8%B1%D8%A7%DB%8C%DB%8C" title="مالیات بر دارایی – Persian" lang="fa" hreflang="fa" data-title="مالیات بر دارایی" data-language-autonym="فارسی" data-language-local-name="Persian" class="interlanguage-link-target"><span>فارسی</span></a></li><li class="interlanguage-link interwiki-fr mw-list-item"><a href="https://fr.wikipedia.org/wiki/Taxe_fonci%C3%A8re" title="Taxe foncière – French" lang="fr" hreflang="fr" data-title="Taxe foncière" data-language-autonym="Français" data-language-local-name="French" class="interlanguage-link-target"><span>Français</span></a></li><li class="interlanguage-link interwiki-ko mw-list-item"><a href="https://ko.wikipedia.org/wiki/%EC%9E%AC%EC%82%B0%EC%84%B8" title="재산세 – Korean" lang="ko" hreflang="ko" data-title="재산세" data-language-autonym="한국어" data-language-local-name="Korean" class="interlanguage-link-target"><span>한국어</span></a></li><li class="interlanguage-link interwiki-hy mw-list-item"><a href="https://hy.wikipedia.org/wiki/%D4%B3%D5%B8%D6%82%D5%B5%D6%84%D5%A1%D5%B0%D5%A1%D6%80%D5%AF" title="Գույքահարկ – Armenian" lang="hy" hreflang="hy" data-title="Գույքահարկ" data-language-autonym="Հայերեն" data-language-local-name="Armenian" class="interlanguage-link-target"><span>Հայերեն</span></a></li><li class="interlanguage-link interwiki-hi mw-list-item"><a href="https://hi.wikipedia.org/wiki/%E0%A4%B8%E0%A4%82%E0%A4%AA%E0%A4%A4%E0%A5%8D%E0%A4%A4%E0%A4%BF_%E0%A4%95%E0%A4%B0" title="संपत्ति कर – Hindi" lang="hi" hreflang="hi" data-title="संपत्ति कर" data-language-autonym="हिन्दी" data-language-local-name="Hindi" class="interlanguage-link-target"><span>हिन्दी</span></a></li><li class="interlanguage-link interwiki-hr mw-list-item"><a href="https://hr.wikipedia.org/wiki/Porez_na_imovinu" title="Porez na imovinu – Croatian" lang="hr" hreflang="hr" data-title="Porez na imovinu" data-language-autonym="Hrvatski" data-language-local-name="Croatian" class="interlanguage-link-target"><span>Hrvatski</span></a></li><li class="interlanguage-link interwiki-id mw-list-item"><a href="https://id.wikipedia.org/wiki/Pajak_properti" title="Pajak properti – Indonesian" lang="id" hreflang="id" data-title="Pajak properti" data-language-autonym="Bahasa Indonesia" data-language-local-name="Indonesian" class="interlanguage-link-target"><span>Bahasa Indonesia</span></a></li><li class="interlanguage-link interwiki-kk mw-list-item"><a href="https://kk.wikipedia.org/wiki/%D0%96%D1%8B%D0%BB%D0%B6%D1%8B%D0%BC%D0%B0%D0%B9%D1%82%D1%8B%D0%BD_%D0%BC%D2%AF%D0%BB%D1%96%D0%BA_%D1%81%D0%B0%D0%BB%D1%8B%D2%93%D1%8B" title="Жылжымайтын мүлік салығы – Kazakh" lang="kk" hreflang="kk" data-title="Жылжымайтын мүлік салығы" data-language-autonym="Қазақша" data-language-local-name="Kazakh" class="interlanguage-link-target"><span>Қазақша</span></a></li><li class="interlanguage-link interwiki-lt mw-list-item"><a href="https://lt.wikipedia.org/wiki/Turto_mokestis" title="Turto mokestis – Lithuanian" lang="lt" hreflang="lt" data-title="Turto mokestis" data-language-autonym="Lietuvių" data-language-local-name="Lithuanian" class="interlanguage-link-target"><span>Lietuvių</span></a></li><li class="interlanguage-link interwiki-mk mw-list-item"><a href="https://mk.wikipedia.org/wiki/%D0%94%D0%B0%D0%BD%D0%BE%D0%BA_%D0%BD%D0%B0_%D0%B8%D0%BC%D0%BE%D1%82" title="Данок на имот – Macedonian" lang="mk" hreflang="mk" data-title="Данок на имот" data-language-autonym="Македонски" data-language-local-name="Macedonian" class="interlanguage-link-target"><span>Македонски</span></a></li><li class="interlanguage-link interwiki-ja mw-list-item"><a href="https://ja.wikipedia.org/wiki/%E5%9B%BA%E5%AE%9A%E8%B3%87%E7%94%A3%E7%A8%8E" title="固定資産税 – Japanese" lang="ja" hreflang="ja" data-title="固定資産税" data-language-autonym="日本語" data-language-local-name="Japanese" class="interlanguage-link-target"><span>日本語</span></a></li><li class="interlanguage-link interwiki-no mw-list-item"><a href="https://no.wikipedia.org/wiki/Eiendomsskatt" title="Eiendomsskatt – Norwegian Bokmål" lang="nb" hreflang="nb" data-title="Eiendomsskatt" data-language-autonym="Norsk bokmål" data-language-local-name="Norwegian Bokmål" class="interlanguage-link-target"><span>Norsk bokmål</span></a></li><li class="interlanguage-link interwiki-nn mw-list-item"><a href="https://nn.wikipedia.org/wiki/Eigedomsskatt" title="Eigedomsskatt – Norwegian Nynorsk" lang="nn" hreflang="nn" data-title="Eigedomsskatt" data-language-autonym="Norsk nynorsk" data-language-local-name="Norwegian Nynorsk" class="interlanguage-link-target"><span>Norsk nynorsk</span></a></li><li class="interlanguage-link interwiki-pl mw-list-item"><a href="https://pl.wikipedia.org/wiki/Podatek_od_nieruchomo%C5%9Bci" title="Podatek od nieruchomości – Polish" lang="pl" hreflang="pl" data-title="Podatek od nieruchomości" data-language-autonym="Polski" data-language-local-name="Polish" class="interlanguage-link-target"><span>Polski</span></a></li><li class="interlanguage-link interwiki-pt mw-list-item"><a href="https://pt.wikipedia.org/wiki/Contribui%C3%A7%C3%A3o_predial" title="Contribuição predial – Portuguese" lang="pt" hreflang="pt" data-title="Contribuição predial" data-language-autonym="Português" data-language-local-name="Portuguese" class="interlanguage-link-target"><span>Português</span></a></li><li class="interlanguage-link interwiki-ru mw-list-item"><a href="https://ru.wikipedia.org/wiki/%D0%9D%D0%B0%D0%BB%D0%BE%D0%B3_%D0%BD%D0%B0_%D0%BD%D0%B5%D0%B4%D0%B2%D0%B8%D0%B6%D0%B8%D0%BC%D0%BE%D1%81%D1%82%D1%8C" title="Налог на недвижимость – Russian" lang="ru" hreflang="ru" data-title="Налог на недвижимость" data-language-autonym="Русский" data-language-local-name="Russian" class="interlanguage-link-target"><span>Русский</span></a></li><li class="interlanguage-link interwiki-sq mw-list-item"><a href="https://sq.wikipedia.org/wiki/Taksa_n%C3%AB_pron%C3%AB" title="Taksa në pronë – Albanian" lang="sq" hreflang="sq" data-title="Taksa në pronë" data-language-autonym="Shqip" data-language-local-name="Albanian" class="interlanguage-link-target"><span>Shqip</span></a></li><li class="interlanguage-link interwiki-simple mw-list-item"><a href="https://simple.wikipedia.org/wiki/Property_tax" title="Property tax – Simple English" lang="en-simple" hreflang="en-simple" data-title="Property tax" data-language-autonym="Simple English" data-language-local-name="Simple English" class="interlanguage-link-target"><span>Simple English</span></a></li><li class="interlanguage-link interwiki-sr mw-list-item"><a href="https://sr.wikipedia.org/wiki/%D0%9F%D0%BE%D1%80%D0%B5%D0%B7_%D0%BD%D0%B0_%D0%B8%D0%BC%D0%BE%D0%B2%D0%B8%D0%BD%D1%83" title="Порез на имовину – Serbian" lang="sr" hreflang="sr" data-title="Порез на имовину" data-language-autonym="Српски / srpski" data-language-local-name="Serbian" class="interlanguage-link-target"><span>Српски / srpski</span></a></li><li class="interlanguage-link interwiki-fi mw-list-item"><a href="https://fi.wikipedia.org/wiki/Kiinteist%C3%B6vero" title="Kiinteistövero – Finnish" lang="fi" hreflang="fi" data-title="Kiinteistövero" data-language-autonym="Suomi" data-language-local-name="Finnish" class="interlanguage-link-target"><span>Suomi</span></a></li><li class="interlanguage-link interwiki-sv mw-list-item"><a href="https://sv.wikipedia.org/wiki/Fastighetsskatt" title="Fastighetsskatt – Swedish" lang="sv" hreflang="sv" data-title="Fastighetsskatt" data-language-autonym="Svenska" data-language-local-name="Swedish" class="interlanguage-link-target"><span>Svenska</span></a></li><li class="interlanguage-link interwiki-tt mw-list-item"><a href="https://tt.wikipedia.org/wiki/%D0%9A%D2%AF%D1%87%D0%B5%D0%BC%D1%81%D0%B5%D0%B7_%D0%BC%D0%B8%D0%BB%D0%B5%D0%BA%D0%BA%D3%99_%D1%81%D0%B0%D0%BB%D1%8B%D0%BC" title="Күчемсез милеккә салым – Tatar" lang="tt" hreflang="tt" data-title="Күчемсез милеккә салым" data-language-autonym="Татарча / tatarça" data-language-local-name="Tatar" class="interlanguage-link-target"><span>Татарча / tatarça</span></a></li><li class="interlanguage-link interwiki-tr mw-list-item"><a href="https://tr.wikipedia.org/wiki/Emlak_vergisi" title="Emlak vergisi – Turkish" lang="tr" hreflang="tr" data-title="Emlak vergisi" data-language-autonym="Türkçe" data-language-local-name="Turkish" class="interlanguage-link-target"><span>Türkçe</span></a></li><li class="interlanguage-link interwiki-uk mw-list-item"><a href="https://uk.wikipedia.org/wiki/%D0%9F%D0%BE%D0%B4%D0%B0%D1%82%D0%BE%D0%BA_%D0%BD%D0%B0_%D0%BD%D0%B5%D1%80%D1%83%D1%85%D0%BE%D0%BC%D0%B5_%D0%BC%D0%B0%D0%B9%D0%BD%D0%BE" title="Податок на нерухоме майно – Ukrainian" lang="uk" hreflang="uk" data-title="Податок на нерухоме майно" data-language-autonym="Українська" data-language-local-name="Ukrainian" class="interlanguage-link-target"><span>Українська</span></a></li><li class="interlanguage-link interwiki-vi mw-list-item"><a href="https://vi.wikipedia.org/wiki/Thu%E1%BA%BF_t%C3%A0i_s%E1%BA%A3n" title="Thuế tài sản – Vietnamese" lang="vi" hreflang="vi" data-title="Thuế tài sản" data-language-autonym="Tiếng Việt" data-language-local-name="Vietnamese" class="interlanguage-link-target"><span>Tiếng Việt</span></a></li><li class="interlanguage-link interwiki-zh mw-list-item"><a href="https://zh.wikipedia.org/wiki/%E7%89%A9%E6%A5%AD%E7%A8%85" title="物業稅 – Chinese" lang="zh" hreflang="zh" data-title="物業稅" data-language-autonym="中文" data-language-local-name="Chinese" class="interlanguage-link-target"><span>中文</span></a></li> </ul> <div class="after-portlet after-portlet-lang"><span class="wb-langlinks-edit wb-langlinks-link"><a href="https://www.wikidata.org/wiki/Special:EntityPage/Q607695#sitelinks-wikipedia" title="Edit interlanguage links" class="wbc-editpage">Edit links</a></span></div> </div> </div> </div> </header> <div class="vector-page-toolbar"> <div class="vector-page-toolbar-container"> <div id="left-navigation"> <nav aria-label="Namespaces"> <div id="p-associated-pages" class="vector-menu vector-menu-tabs mw-portlet mw-portlet-associated-pages" > <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li id="ca-nstab-main" class="selected vector-tab-noicon mw-list-item"><a href="/wiki/Property_tax" title="View the content page [c]" accesskey="c"><span>Article</span></a></li><li id="ca-talk" class="vector-tab-noicon mw-list-item"><a href="/wiki/Talk:Property_tax" rel="discussion" title="Discuss improvements to the content page [t]" accesskey="t"><span>Talk</span></a></li> </ul> </div> </div> <div id="vector-variants-dropdown" class="vector-dropdown emptyPortlet" > <input type="checkbox" id="vector-variants-dropdown-checkbox" role="button" aria-haspopup="true" data-event-name="ui.dropdown-vector-variants-dropdown" class="vector-dropdown-checkbox " aria-label="Change language variant" > <label id="vector-variants-dropdown-label" for="vector-variants-dropdown-checkbox" class="vector-dropdown-label cdx-button cdx-button--fake-button cdx-button--fake-button--enabled cdx-button--weight-quiet" aria-hidden="true" ><span class="vector-dropdown-label-text">English</span> </label> <div class="vector-dropdown-content"> <div id="p-variants" class="vector-menu mw-portlet mw-portlet-variants emptyPortlet" > <div class="vector-menu-content"> <ul class="vector-menu-content-list"> </ul> </div> </div> </div> </div> </nav> </div> <div id="right-navigation" class="vector-collapsible"> <nav aria-label="Views"> <div id="p-views" class="vector-menu vector-menu-tabs mw-portlet mw-portlet-views" > <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li id="ca-view" class="selected vector-tab-noicon mw-list-item"><a href="/wiki/Property_tax"><span>Read</span></a></li><li id="ca-edit" class="vector-tab-noicon mw-list-item"><a href="/w/index.php?title=Property_tax&action=edit" title="Edit this page [e]" accesskey="e"><span>Edit</span></a></li><li id="ca-history" class="vector-tab-noicon mw-list-item"><a href="/w/index.php?title=Property_tax&action=history" title="Past revisions of this page [h]" accesskey="h"><span>View history</span></a></li> </ul> </div> </div> </nav> <nav class="vector-page-tools-landmark" aria-label="Page tools"> <div id="vector-page-tools-dropdown" class="vector-dropdown vector-page-tools-dropdown" > <input type="checkbox" id="vector-page-tools-dropdown-checkbox" role="button" aria-haspopup="true" data-event-name="ui.dropdown-vector-page-tools-dropdown" class="vector-dropdown-checkbox " aria-label="Tools" > <label id="vector-page-tools-dropdown-label" for="vector-page-tools-dropdown-checkbox" class="vector-dropdown-label cdx-button cdx-button--fake-button cdx-button--fake-button--enabled cdx-button--weight-quiet" aria-hidden="true" ><span class="vector-dropdown-label-text">Tools</span> </label> <div class="vector-dropdown-content"> <div id="vector-page-tools-unpinned-container" class="vector-unpinned-container"> <div id="vector-page-tools" class="vector-page-tools vector-pinnable-element"> <div class="vector-pinnable-header vector-page-tools-pinnable-header vector-pinnable-header-unpinned" data-feature-name="page-tools-pinned" data-pinnable-element-id="vector-page-tools" data-pinned-container-id="vector-page-tools-pinned-container" data-unpinned-container-id="vector-page-tools-unpinned-container" > <div class="vector-pinnable-header-label">Tools</div> <button class="vector-pinnable-header-toggle-button vector-pinnable-header-pin-button" data-event-name="pinnable-header.vector-page-tools.pin">move to sidebar</button> <button class="vector-pinnable-header-toggle-button vector-pinnable-header-unpin-button" data-event-name="pinnable-header.vector-page-tools.unpin">hide</button> </div> <div id="p-cactions" class="vector-menu mw-portlet mw-portlet-cactions emptyPortlet vector-has-collapsible-items" title="More options" > <div class="vector-menu-heading"> Actions </div> <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li id="ca-more-view" class="selected vector-more-collapsible-item mw-list-item"><a href="/wiki/Property_tax"><span>Read</span></a></li><li id="ca-more-edit" class="vector-more-collapsible-item mw-list-item"><a href="/w/index.php?title=Property_tax&action=edit" title="Edit this page [e]" accesskey="e"><span>Edit</span></a></li><li id="ca-more-history" class="vector-more-collapsible-item mw-list-item"><a href="/w/index.php?title=Property_tax&action=history"><span>View history</span></a></li> </ul> </div> </div> <div id="p-tb" class="vector-menu mw-portlet mw-portlet-tb" > <div class="vector-menu-heading"> General </div> <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li id="t-whatlinkshere" class="mw-list-item"><a href="/wiki/Special:WhatLinksHere/Property_tax" title="List of all English Wikipedia pages containing links to this page [j]" accesskey="j"><span>What links here</span></a></li><li id="t-recentchangeslinked" class="mw-list-item"><a href="/wiki/Special:RecentChangesLinked/Property_tax" rel="nofollow" title="Recent changes in pages linked from this page [k]" accesskey="k"><span>Related changes</span></a></li><li id="t-upload" class="mw-list-item"><a href="/wiki/Wikipedia:File_Upload_Wizard" title="Upload files [u]" accesskey="u"><span>Upload file</span></a></li><li id="t-specialpages" class="mw-list-item"><a href="/wiki/Special:SpecialPages" title="A list of all special pages [q]" accesskey="q"><span>Special pages</span></a></li><li id="t-permalink" class="mw-list-item"><a href="/w/index.php?title=Property_tax&oldid=1229062846" title="Permanent link to this revision of this page"><span>Permanent link</span></a></li><li id="t-info" class="mw-list-item"><a href="/w/index.php?title=Property_tax&action=info" title="More information about this page"><span>Page information</span></a></li><li id="t-cite" class="mw-list-item"><a href="/w/index.php?title=Special:CiteThisPage&page=Property_tax&id=1229062846&wpFormIdentifier=titleform" title="Information on how to cite this page"><span>Cite this page</span></a></li><li id="t-urlshortener" class="mw-list-item"><a href="/w/index.php?title=Special:UrlShortener&url=https%3A%2F%2Fen.wikipedia.org%2Fwiki%2FProperty_tax"><span>Get shortened URL</span></a></li><li id="t-urlshortener-qrcode" class="mw-list-item"><a href="/w/index.php?title=Special:QrCode&url=https%3A%2F%2Fen.wikipedia.org%2Fwiki%2FProperty_tax"><span>Download QR code</span></a></li> </ul> </div> </div> <div id="p-coll-print_export" class="vector-menu mw-portlet mw-portlet-coll-print_export" > <div class="vector-menu-heading"> Print/export </div> <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li id="coll-download-as-rl" class="mw-list-item"><a href="/w/index.php?title=Special:DownloadAsPdf&page=Property_tax&action=show-download-screen" title="Download this page as a PDF file"><span>Download as PDF</span></a></li><li id="t-print" class="mw-list-item"><a href="/w/index.php?title=Property_tax&printable=yes" title="Printable version of this page [p]" accesskey="p"><span>Printable version</span></a></li> </ul> </div> </div> <div id="p-wikibase-otherprojects" class="vector-menu mw-portlet mw-portlet-wikibase-otherprojects" > <div class="vector-menu-heading"> In other projects </div> <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li class="wb-otherproject-link wb-otherproject-commons mw-list-item"><a href="https://commons.wikimedia.org/wiki/Category:Property_taxes" hreflang="en"><span>Wikimedia Commons</span></a></li><li id="t-wikibase" class="wb-otherproject-link wb-otherproject-wikibase-dataitem mw-list-item"><a href="https://www.wikidata.org/wiki/Special:EntityPage/Q607695" title="Structured data on this page hosted by Wikidata [g]" accesskey="g"><span>Wikidata item</span></a></li> </ul> </div> </div> </div> </div> </div> </div> </nav> </div> </div> </div> <div class="vector-column-end"> <div class="vector-sticky-pinned-container"> <nav class="vector-page-tools-landmark" aria-label="Page tools"> <div id="vector-page-tools-pinned-container" class="vector-pinned-container"> </div> </nav> <nav class="vector-appearance-landmark" aria-label="Appearance"> <div id="vector-appearance-pinned-container" class="vector-pinned-container"> <div id="vector-appearance" class="vector-appearance vector-pinnable-element"> <div class="vector-pinnable-header vector-appearance-pinnable-header vector-pinnable-header-pinned" data-feature-name="appearance-pinned" data-pinnable-element-id="vector-appearance" data-pinned-container-id="vector-appearance-pinned-container" data-unpinned-container-id="vector-appearance-unpinned-container" > <div class="vector-pinnable-header-label">Appearance</div> <button class="vector-pinnable-header-toggle-button vector-pinnable-header-pin-button" data-event-name="pinnable-header.vector-appearance.pin">move to sidebar</button> <button class="vector-pinnable-header-toggle-button vector-pinnable-header-unpin-button" data-event-name="pinnable-header.vector-appearance.unpin">hide</button> </div> </div> </div> </nav> </div> </div> <div id="bodyContent" class="vector-body" aria-labelledby="firstHeading" data-mw-ve-target-container> <div class="vector-body-before-content"> <div class="mw-indicators"> </div> <div id="siteSub" class="noprint">From Wikipedia, the free encyclopedia</div> </div> <div id="contentSub"><div id="mw-content-subtitle"></div></div> <div id="mw-content-text" class="mw-body-content"><div class="mw-content-ltr mw-parser-output" lang="en" dir="ltr"><div class="shortdescription nomobile noexcerpt noprint searchaux" style="display:none">Tax on property, particularly real estate</div> <style data-mw-deduplicate="TemplateStyles:r1236090951">.mw-parser-output .hatnote{font-style:italic}.mw-parser-output div.hatnote{padding-left:1.6em;margin-bottom:0.5em}.mw-parser-output .hatnote i{font-style:normal}.mw-parser-output .hatnote+link+.hatnote{margin-top:-0.5em}@media print{body.ns-0 .mw-parser-output .hatnote{display:none!important}}</style><div role="note" class="hatnote navigation-not-searchable">This article is about real estate property tax. For other types of taxation on assets, see <a href="/wiki/Wealth_tax" title="Wealth tax">Wealth tax</a>.</div> <p class="mw-empty-elt"> </p> <style data-mw-deduplicate="TemplateStyles:r1129693374">.mw-parser-output .hlist dl,.mw-parser-output .hlist ol,.mw-parser-output .hlist ul{margin:0;padding:0}.mw-parser-output .hlist dd,.mw-parser-output .hlist dt,.mw-parser-output .hlist li{margin:0;display:inline}.mw-parser-output .hlist.inline,.mw-parser-output .hlist.inline dl,.mw-parser-output .hlist.inline ol,.mw-parser-output .hlist.inline ul,.mw-parser-output .hlist dl dl,.mw-parser-output .hlist dl ol,.mw-parser-output .hlist dl ul,.mw-parser-output .hlist ol dl,.mw-parser-output .hlist ol ol,.mw-parser-output .hlist ol ul,.mw-parser-output .hlist ul dl,.mw-parser-output .hlist ul ol,.mw-parser-output .hlist ul ul{display:inline}.mw-parser-output .hlist .mw-empty-li{display:none}.mw-parser-output .hlist dt::after{content:": "}.mw-parser-output .hlist dd::after,.mw-parser-output .hlist li::after{content:" · ";font-weight:bold}.mw-parser-output .hlist dd:last-child::after,.mw-parser-output .hlist dt:last-child::after,.mw-parser-output .hlist li:last-child::after{content:none}.mw-parser-output .hlist dd dd:first-child::before,.mw-parser-output .hlist dd dt:first-child::before,.mw-parser-output .hlist dd li:first-child::before,.mw-parser-output .hlist dt dd:first-child::before,.mw-parser-output .hlist dt dt:first-child::before,.mw-parser-output .hlist dt li:first-child::before,.mw-parser-output .hlist li dd:first-child::before,.mw-parser-output .hlist li dt:first-child::before,.mw-parser-output .hlist li li:first-child::before{content:" (";font-weight:normal}.mw-parser-output .hlist dd dd:last-child::after,.mw-parser-output .hlist dd dt:last-child::after,.mw-parser-output .hlist dd li:last-child::after,.mw-parser-output .hlist dt dd:last-child::after,.mw-parser-output .hlist dt dt:last-child::after,.mw-parser-output .hlist dt li:last-child::after,.mw-parser-output .hlist li dd:last-child::after,.mw-parser-output .hlist li dt:last-child::after,.mw-parser-output .hlist li li:last-child::after{content:")";font-weight:normal}.mw-parser-output .hlist ol{counter-reset:listitem}.mw-parser-output .hlist ol>li{counter-increment:listitem}.mw-parser-output .hlist ol>li::before{content:" "counter(listitem)"\a0 "}.mw-parser-output .hlist dd ol>li:first-child::before,.mw-parser-output .hlist dt ol>li:first-child::before,.mw-parser-output .hlist li ol>li:first-child::before{content:" ("counter(listitem)"\a0 "}</style><style data-mw-deduplicate="TemplateStyles:r1246091330">.mw-parser-output .sidebar{width:22em;float:right;clear:right;margin:0.5em 0 1em 1em;background:var(--background-color-neutral-subtle,#f8f9fa);border:1px solid var(--border-color-base,#a2a9b1);padding:0.2em;text-align:center;line-height:1.4em;font-size:88%;border-collapse:collapse;display:table}body.skin-minerva .mw-parser-output .sidebar{display:table!important;float:right!important;margin:0.5em 0 1em 1em!important}.mw-parser-output .sidebar-subgroup{width:100%;margin:0;border-spacing:0}.mw-parser-output .sidebar-left{float:left;clear:left;margin:0.5em 1em 1em 0}.mw-parser-output .sidebar-none{float:none;clear:both;margin:0.5em 1em 1em 0}.mw-parser-output .sidebar-outer-title{padding:0 0.4em 0.2em;font-size:125%;line-height:1.2em;font-weight:bold}.mw-parser-output .sidebar-top-image{padding:0.4em}.mw-parser-output .sidebar-top-caption,.mw-parser-output .sidebar-pretitle-with-top-image,.mw-parser-output .sidebar-caption{padding:0.2em 0.4em 0;line-height:1.2em}.mw-parser-output .sidebar-pretitle{padding:0.4em 0.4em 0;line-height:1.2em}.mw-parser-output .sidebar-title,.mw-parser-output .sidebar-title-with-pretitle{padding:0.2em 0.8em;font-size:145%;line-height:1.2em}.mw-parser-output .sidebar-title-with-pretitle{padding:0.1em 0.4em}.mw-parser-output .sidebar-image{padding:0.2em 0.4em 0.4em}.mw-parser-output .sidebar-heading{padding:0.1em 0.4em}.mw-parser-output .sidebar-content{padding:0 0.5em 0.4em}.mw-parser-output .sidebar-content-with-subgroup{padding:0.1em 0.4em 0.2em}.mw-parser-output .sidebar-above,.mw-parser-output .sidebar-below{padding:0.3em 0.8em;font-weight:bold}.mw-parser-output .sidebar-collapse .sidebar-above,.mw-parser-output .sidebar-collapse .sidebar-below{border-top:1px solid #aaa;border-bottom:1px solid #aaa}.mw-parser-output .sidebar-navbar{text-align:right;font-size:115%;padding:0 0.4em 0.4em}.mw-parser-output .sidebar-list-title{padding:0 0.4em;text-align:left;font-weight:bold;line-height:1.6em;font-size:105%}.mw-parser-output .sidebar-list-title-c{padding:0 0.4em;text-align:center;margin:0 3.3em}@media(max-width:640px){body.mediawiki .mw-parser-output .sidebar{width:100%!important;clear:both;float:none!important;margin-left:0!important;margin-right:0!important}}body.skin--responsive .mw-parser-output .sidebar a>img{max-width:none!important}@media screen{html.skin-theme-clientpref-night .mw-parser-output .sidebar:not(.notheme) .sidebar-list-title,html.skin-theme-clientpref-night .mw-parser-output .sidebar:not(.notheme) .sidebar-title-with-pretitle{background:transparent!important}html.skin-theme-clientpref-night .mw-parser-output .sidebar:not(.notheme) .sidebar-title-with-pretitle a{color:var(--color-progressive)!important}}@media screen and (prefers-color-scheme:dark){html.skin-theme-clientpref-os .mw-parser-output .sidebar:not(.notheme) .sidebar-list-title,html.skin-theme-clientpref-os .mw-parser-output .sidebar:not(.notheme) .sidebar-title-with-pretitle{background:transparent!important}html.skin-theme-clientpref-os .mw-parser-output .sidebar:not(.notheme) .sidebar-title-with-pretitle a{color:var(--color-progressive)!important}}@media print{body.ns-0 .mw-parser-output .sidebar{display:none!important}}</style><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1246091330"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1246091330"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1246091330"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1246091330"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1246091330"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1246091330"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1246091330"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1246091330"><table class="sidebar sidebar-collapse nomobile nowraplinks hlist"><tbody><tr><td class="sidebar-pretitle">Part of a series on</td></tr><tr><th class="sidebar-title-with-pretitle"><a href="/wiki/Tax" title="Tax">Taxation</a></th></tr><tr><td class="sidebar-image"><span typeof="mw:File"><a href="/wiki/File:10_Percent_Legacy_and_Succession_Duty_Impressed_Duty_Stamp.svg" class="mw-file-description"><img src="//upload.wikimedia.org/wikipedia/commons/thumb/b/b1/10_Percent_Legacy_and_Succession_Duty_Impressed_Duty_Stamp.svg/100px-10_Percent_Legacy_and_Succession_Duty_Impressed_Duty_Stamp.svg.png" decoding="async" width="100" height="113" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/b/b1/10_Percent_Legacy_and_Succession_Duty_Impressed_Duty_Stamp.svg/150px-10_Percent_Legacy_and_Succession_Duty_Impressed_Duty_Stamp.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/b/b1/10_Percent_Legacy_and_Succession_Duty_Impressed_Duty_Stamp.svg/200px-10_Percent_Legacy_and_Succession_Duty_Impressed_Duty_Stamp.svg.png 2x" data-file-width="440" data-file-height="496" /></a></span></td></tr><tr><td class="sidebar-above"> An aspect of <a href="/wiki/Fiscal_policy" title="Fiscal policy">fiscal policy</a></td></tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="background-color: #efefef;;color: var(--color-base)"><a href="/wiki/Tax_policy" title="Tax policy">Policies</a></div><div class="sidebar-list-content mw-collapsible-content" style="background-color: #ffffff;"> <ul><li><a href="/wiki/Government_revenue" title="Government revenue">Government revenue</a></li> <li><a href="/wiki/Property_tax_equalization" title="Property tax equalization">Property tax equalization</a></li> <li><a href="/wiki/Tax_revenue" title="Tax revenue">Tax revenue</a></li> <li><a href="/wiki/Non-tax_revenue" title="Non-tax revenue">Non-tax revenue</a></li> <li><a href="/wiki/Tax_law" title="Tax law">Tax law</a></li> <li><a href="/wiki/Tax_bracket" title="Tax bracket">Tax bracket</a> <ul><li><a href="/wiki/Flat_tax" title="Flat tax">Flat tax</a></li></ul></li> <li><a href="/wiki/Income_tax_threshold" title="Income tax threshold">Tax threshold</a></li> <li><a href="/wiki/Tax_exemption" title="Tax exemption">Exemption</a></li> <li><a href="/wiki/Tax_credit" title="Tax credit">Credit</a></li> <li><a href="/wiki/Tax_deduction" title="Tax deduction">Deduction</a></li> <li><a href="/wiki/Tax_shift" title="Tax shift">Tax shift</a></li> <li><a href="/wiki/Tax_cut" title="Tax cut">Tax cut</a></li> <li><a href="/wiki/Tax_holiday" title="Tax holiday">Tax holiday</a></li> <li><a href="/wiki/Tax_amnesty" title="Tax amnesty">Tax amnesty</a></li> <li><a href="/wiki/Tax_advantage" title="Tax advantage">Tax advantage</a></li> <li><a href="/wiki/Tax_incentive" title="Tax incentive">Tax incentive</a></li> <li><a href="/wiki/Tax_reform" title="Tax reform">Tax reform</a></li> <li><a href="/wiki/Tax_harmonization" title="Tax harmonization">Tax harmonization</a></li> <li><a href="/wiki/Tax_competition" title="Tax competition">Tax competition</a></li> <li><a href="/wiki/Tax_withholding" title="Tax withholding">Tax withholding</a></li> <li><a href="/wiki/Double_taxation" title="Double taxation">Double taxation</a></li> <li><a href="/wiki/No_taxation_without_representation" title="No taxation without representation">Representation</a></li> <li><a href="/wiki/Taxpayer_groups" title="Taxpayer groups">Unions</a></li> <li><a href="/wiki/Medical_savings_account" title="Medical savings account">Medical savings account</a></li></ul></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="background-color: #efefef;;color: var(--color-base)"><a href="/wiki/Tax#Economic_effects" title="Tax">Economics</a></div><div class="sidebar-list-content mw-collapsible-content" style="background-color: #ffffff;"><table class="sidebar nomobile nowraplinks" style="background-color: transparent; color: var( --color-base ); border-collapse:collapse; border-spacing:0px; border:none; width:100%; margin:0px; font-size:100%; clear:none; float:none"><tbody><tr><th class="sidebar-heading" style="background:#e9e9ff;font-weight:normal;font-style:italic;"> General Theory</th></tr><tr><td class="sidebar-content hlist" style="padding-left:0.5em;padding-right:0.5em;"> <ul><li><a href="/wiki/Effect_of_taxes_and_subsidies_on_price" title="Effect of taxes and subsidies on price">Price effect</a></li> <li><a href="/wiki/Excess_burden_of_taxation" title="Excess burden of taxation">Excess burden</a></li> <li><a href="/wiki/Tax_incidence" title="Tax incidence">Tax incidence</a></li> <li><a href="/wiki/Laffer_curve" title="Laffer curve">Laffer curve</a></li> <li><a href="/wiki/Optimal_tax" title="Optimal tax">Optimal tax</a></li> <li><a href="/wiki/Theories_of_taxation" title="Theories of taxation">Theories</a></li> <li><a href="/wiki/Optimal_capital_income_taxation" title="Optimal capital income taxation">Optimal capital income taxation</a></li></ul></td> </tr><tr><th class="sidebar-heading" style="background:#e9e9ff;font-weight:normal;font-style:italic;"> Distribution of Tax</th></tr><tr><td class="sidebar-content hlist" style="padding-top:0.15em;"> <ul><li><a href="/wiki/Tax_rate" title="Tax rate">Tax rate</a></li> <li><a href="/wiki/Flat_tax" title="Flat tax">Flat</a></li> <li><a href="/wiki/Progressive_tax" title="Progressive tax">Progressive</a></li> <li><a href="/wiki/Regressive_tax" title="Regressive tax">Regressive</a></li> <li><a href="/wiki/Proportional_tax" title="Proportional tax">Proportional</a></li></ul></td> </tr></tbody></table></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="background-color: #efefef;;color: var(--color-base)"><a href="/wiki/Tax_collection" class="mw-redirect" title="Tax collection">Collection</a></div><div class="sidebar-list-content mw-collapsible-content" style="background-color: #ffffff;"> <ul><li><a href="/wiki/Revenue_service" title="Revenue service">Revenue service</a></li> <li><a href="/wiki/Revenue_stamp" title="Revenue stamp">Revenue stamp</a></li> <li><a href="/wiki/Tax_assessment" title="Tax assessment">Tax assessment</a></li> <li><a href="/wiki/Taxable_income" title="Taxable income">Taxable income</a></li> <li><a href="/wiki/Tax_lien" title="Tax lien">Tax lien</a></li> <li><a href="/wiki/Tax_refund" title="Tax refund">Tax refund</a></li> <li><a href="/wiki/Tax_shield" title="Tax shield">Tax shield</a></li> <li><a href="/wiki/Tax_residence" title="Tax residence">Tax residence</a></li> <li><a href="/wiki/Tax_preparation" class="mw-redirect" title="Tax preparation">Tax preparation</a></li> <li><a href="/wiki/Tax_investigation" title="Tax investigation">Tax investigation</a></li> <li><a href="/wiki/Tax_shelter" title="Tax shelter">Tax shelter</a></li> <li><a href="/wiki/Tax_collector" title="Tax collector">Tax collector</a></li> <li><a href="/wiki/Privatized_tax_collection" title="Privatized tax collection">Private tax collection</a></li> <li><a href="/wiki/Farm_(revenue_leasing)" title="Farm (revenue leasing)">Tax farming</a></li></ul></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="background-color: #efefef;;color: var(--color-base)"><a href="/wiki/Tax_noncompliance" title="Tax noncompliance">Noncompliance</a></div><div class="sidebar-list-content mw-collapsible-content" style="background-color: #ffffff;"><table class="sidebar nomobile nowraplinks" style="background-color: transparent; color: var( --color-base ); border-collapse:collapse; border-spacing:0px; border:none; width:100%; margin:0px; font-size:100%; clear:none; float:none"><tbody><tr><th class="sidebar-heading" style="background:#e9e9ff;font-weight:normal;font-style:italic;"> General</th></tr><tr><td class="sidebar-content hlist" style="padding-left:0.5em;padding-right:0.5em;"> <ul><li><a href="/wiki/Tax_avoidance" title="Tax avoidance">Tax avoidance</a> <ul><li><a href="/wiki/Repatriation_tax_avoidance" title="Repatriation tax avoidance">Repatriation tax avoidance</a></li></ul></li> <li><a href="/wiki/Tax_evasion" title="Tax evasion">Tax evasion</a></li> <li><a href="/wiki/Tax_resistance" title="Tax resistance">Tax resistance</a></li> <li><a href="/wiki/Tax_shelter" title="Tax shelter">Tax shelter</a></li> <li><a href="/wiki/Debtors%27_prison" title="Debtors' prison">Debtors' prison</a></li> <li><a href="/wiki/Smuggling" title="Smuggling">Smuggling</a></li> <li><a href="/wiki/Black_market" title="Black market">Black market</a></li> <li><a href="/wiki/Unreported_employment" title="Unreported employment">Unreported employment</a></li></ul></td> </tr><tr><th class="sidebar-heading" style="background:#e9e9ff;font-weight:normal;font-style:italic;"> Corporate</th></tr><tr><td class="sidebar-content hlist" style="padding-top:0.15em;"> <ul><li><a href="/wiki/Tax_inversion" title="Tax inversion">Tax inversion</a></li> <li><a href="/wiki/Transfer_mispricing" title="Transfer mispricing">Transfer mispricing</a></li> <li><a href="/wiki/Base_erosion_and_profit_shifting" title="Base erosion and profit shifting">Base erosion and profit shifting</a> (BEPS)</li> <li><a href="/wiki/Double_Irish_arrangement" title="Double Irish arrangement">Double Irish</a></li> <li><a href="/wiki/Dutch_Sandwich" title="Dutch Sandwich">Dutch Sandwich</a></li> <li><a href="/wiki/Double_Irish_arrangement#Replacement_by_single_malt" title="Double Irish arrangement">Single Malt</a></li> <li><a href="/wiki/Double_Irish_arrangement#Backstop_of_capital_allowances" title="Double Irish arrangement">CAIA</a></li></ul></td> </tr><tr><th class="sidebar-heading" style="background:#e9e9ff;font-weight:normal;font-style:italic;"> Locations</th></tr><tr><td class="sidebar-content hlist" style="padding-top:0.15em;"> <ul><li><a href="/wiki/Tax_haven" title="Tax haven">Tax havens</a></li> <li><a href="/wiki/Corporate_haven" title="Corporate haven">Corporate havens</a></li> <li><a href="/wiki/Offshore_financial_centre" title="Offshore financial centre">Offshore financial centres</a> (OFCs)</li> <li><a href="/wiki/Offshore_magic_circle" title="Offshore magic circle">Offshore magic circle</a></li> <li><a href="/wiki/Conduit_and_sink_OFCs" title="Conduit and sink OFCs">Conduit and sink OFCs</a></li> <li><a href="/wiki/Financial_centre" title="Financial centre">Financial centres</a></li> <li><a href="/wiki/Financial_Secrecy_Index" title="Financial Secrecy Index">Financial Secrecy Index</a></li></ul></td> </tr><tr><th class="sidebar-heading" style="background:#e9e9ff;font-weight:normal;font-style:italic;"> Major examples</th></tr><tr><td class="sidebar-content hlist" style="padding-top:0.15em;"> <ul><li><a href="/wiki/Ireland_as_a_tax_haven" title="Ireland as a tax haven">Ireland as a tax haven</a> <ul><li><i><a href="/wiki/Apple%27s_EU_tax_dispute" title="Apple's EU tax dispute">Ireland v. Commission</a></i></li> <li><a href="/wiki/Leprechaun_economics" title="Leprechaun economics">Leprechaun economics</a></li></ul></li> <li><a href="/wiki/2008_Liechtenstein_tax_affair" title="2008 Liechtenstein tax affair">Liechtenstein tax affair</a></li> <li><a href="/wiki/LuxLeaks" title="LuxLeaks">Luxembourg Leaks</a></li> <li><a href="/wiki/Offshore_Leaks" title="Offshore Leaks">Offshore Leaks</a></li> <li><a href="/wiki/Paradise_Papers" title="Paradise Papers">Paradise Papers</a></li> <li><a href="/wiki/Panama_Papers" title="Panama Papers">Panama Papers</a></li> <li><a href="/wiki/Swiss_Leaks" title="Swiss Leaks">Swiss Leaks</a></li> <li><a href="/wiki/United_States_as_a_tax_haven" title="United States as a tax haven">United States as a tax haven</a></li> <li><a href="/wiki/Panama_as_a_tax_haven" title="Panama as a tax haven">Panama as a tax haven</a></li></ul></td> </tr></tbody></table></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="background-color: #efefef;;color: var(--color-base)"><a href="/wiki/List_of_taxes" title="List of taxes">Types</a></div><div class="sidebar-list-content mw-collapsible-content" style="background-color: #ffffff;"> <ul><li><a href="/wiki/Direct_tax" title="Direct tax">Direct</a></li> <li><a href="/wiki/Indirect_tax" title="Indirect tax">Indirect</a></li> <li><a href="/wiki/Per_unit_tax" title="Per unit tax">Per unit</a></li> <li><a href="/wiki/Ad_valorem_tax" title="Ad valorem tax">Ad valorem</a></li> <li><a href="/wiki/Aviation_taxation_and_subsidies" title="Aviation taxation and subsidies">Aviation</a> <ul><li><a href="/wiki/Airport_improvement_fee" title="Airport improvement fee">Airport improvement</a></li> <li><a href="/wiki/Landing_fee" title="Landing fee">Landing</a></li> <li><a href="/wiki/Solidarity_tax_on_airplane_tickets" title="Solidarity tax on airplane tickets">Solidarity</a></li></ul></li> <li><a href="/wiki/Capital_gains_tax" title="Capital gains tax">Capital gains</a> <ul><li><a href="/wiki/Expatriation_tax" title="Expatriation tax">Expatriation</a></li></ul></li> <li><a href="/wiki/Consumption_tax" title="Consumption tax">Consumption</a> <ul><li><a href="/wiki/Departure_tax" title="Departure tax">Departure</a></li> <li><a href="/wiki/Hotel_tax" class="mw-redirect" title="Hotel tax">Hotel</a></li> <li><a href="/wiki/Sales_tax" title="Sales tax">Sales</a></li> <li><a href="/wiki/Stamp_duty" title="Stamp duty">Stamp</a></li> <li><a href="/wiki/Television_licence" title="Television licence">Television</a></li> <li><a href="/wiki/Tourist_tax" title="Tourist tax">Tourist</a></li> <li><a href="/wiki/Value-added_tax" title="Value-added tax">Value-added</a></li></ul></li> <li><a href="/wiki/Dividend_tax" title="Dividend tax">Dividend</a></li> <li><a href="/wiki/Environmental_tax" title="Environmental tax">Environmental tax</a> <ul><li><a href="/wiki/Carbon_tax" title="Carbon tax">Carbon</a></li> <li><a href="/wiki/Eco-tariff" title="Eco-tariff">Eco-tariff</a></li> <li><a href="/wiki/Landfill_tax" title="Landfill tax">Landfill</a></li> <li><a href="/wiki/Natural_resources_consumption_tax" title="Natural resources consumption tax">Natural resources consumption</a></li> <li><a href="/wiki/Severance_tax" title="Severance tax">Severance</a></li> <li><a href="/wiki/Steering_tax" title="Steering tax">Steering</a></li> <li><a href="/wiki/Stumpage" title="Stumpage">Stumpage</a></li></ul></li> <li><a href="/wiki/Excise" title="Excise">Excise</a> <ul><li><a href="/wiki/Alcohol_law" title="Alcohol law">Alcohol</a></li> <li><a href="/wiki/Cigarette_taxes_in_the_United_States" title="Cigarette taxes in the United States">Cigarette</a></li> <li><a href="/wiki/Fat_tax" title="Fat tax">Fat</a></li> <li><a href="/wiki/Meat_tax" title="Meat tax">Meat</a></li> <li><a href="/wiki/Sin_tax" title="Sin tax">Sin</a></li> <li><a href="/wiki/Sugary_drink_tax" title="Sugary drink tax">Sugary drink</a></li> <li><a href="/wiki/Tobacco_smoking" title="Tobacco smoking">Tobacco</a></li></ul></li> <li><a href="/wiki/Consolidated_Fund" title="Consolidated Fund">General</a></li> <li><a href="/wiki/Georgism" title="Georgism">Georgist</a></li> <li><a href="/wiki/Gift_tax" title="Gift tax">Gift</a></li> <li><a href="/wiki/Gross_receipts_tax" title="Gross receipts tax">Gross receipts</a></li> <li><a href="/wiki/Hypothecated_tax" title="Hypothecated tax">Hypothecated</a></li> <li><a href="/wiki/Income_tax" title="Income tax">Income</a></li> <li><a href="/wiki/Inheritance_tax" title="Inheritance tax">Inheritance (estate)</a></li> <li><a href="/wiki/Land_value_tax" title="Land value tax">Land value</a></li> <li><a href="/wiki/Luxury_tax" title="Luxury tax">Luxury</a></li> <li><a href="/wiki/Payroll_tax" title="Payroll tax">Payroll</a></li> <li><a href="/wiki/Pigouvian_tax" title="Pigouvian tax">Pigouvian</a></li> <li><a class="mw-selflink selflink">Property</a></li> <li><a href="/wiki/Resource_rent_tax" title="Resource rent tax">Resource rent</a></li> <li><a href="/wiki/Single_tax" title="Single tax">Single</a></li> <li><a href="/wiki/Surtax" title="Surtax">Surtax</a></li> <li><a href="/wiki/Turnover_tax" title="Turnover tax">Turnover</a></li> <li><a href="/wiki/Use_tax" title="Use tax">Use</a></li> <li><a href="/wiki/User_charge" title="User charge">User charge</a>/<a href="/wiki/User_fee" title="User fee">fee</a> <ul><li><a href="/wiki/Congestion_pricing" title="Congestion pricing">Congestion</a></li> <li><a href="/wiki/Fuel_tax" title="Fuel tax">Fuel</a></li> <li><a href="/wiki/Road_pricing" title="Road pricing">Road</a>/<a href="/wiki/GNSS_road_pricing" title="GNSS road pricing">GNSS</a></li> <li><a href="/wiki/Toll_(fee)" title="Toll (fee)">Toll</a></li> <li><a href="/wiki/Vehicle_miles_traveled_tax" title="Vehicle miles traveled tax">Vehicle miles traveled</a></li></ul></li> <li><a href="/wiki/Corporate_tax" title="Corporate tax">Corporate profit</a></li> <li><a href="/wiki/Excess_profits_tax" title="Excess profits tax">Excess profits</a></li> <li><a href="/wiki/Windfall_tax" title="Windfall tax">Windfall</a></li> <li><a href="/wiki/Negative_income_tax" title="Negative income tax">Negative (income)</a></li> <li><a href="/wiki/Wealth_tax" title="Wealth tax">Wealth</a></li></ul></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="background-color: #efefef;;color: var(--color-base)"><a href="/wiki/International_taxation" title="International taxation">International</a></div><div class="sidebar-list-content mw-collapsible-content" style="background-color: #ffffff;"> <ul><li><a href="/wiki/Financial_transaction_tax" title="Financial transaction tax">Financial transaction tax</a></li> <li><a href="/wiki/Association_for_the_Taxation_of_Financial_Transactions_and_for_Citizens%27_Action" title="Association for the Taxation of Financial Transactions and for Citizens' Action">ATTAC</a></li> <li><a href="/wiki/Currency_transaction_tax" title="Currency transaction tax">Currency transaction tax</a></li> <li><a href="/wiki/Common_Consolidated_Corporate_Tax_Base" title="Common Consolidated Corporate Tax Base"><span class="wrap">European Union Common Consolidated Corporate Tax Base</span></a> (CCCTB)</li> <li><a href="/wiki/Global_minimum_corporate_tax_rate" title="Global minimum corporate tax rate">Global minimum corporate tax rate</a></li> <li><a href="/wiki/Robin_Hood_tax" title="Robin Hood tax">Robin Hood tax</a></li> <li><a href="/wiki/Tobin_tax" title="Tobin tax">Tobin tax</a></li> <li><a href="/wiki/Spahn_tax" title="Spahn tax">Spahn tax</a></li> <li><a href="/wiki/Tax_equalization" title="Tax equalization">Tax equalization</a></li> <li><a href="/wiki/Tax_treaty" title="Tax treaty">Tax treaty</a></li> <li><a href="/wiki/Exchange_of_Information" class="mw-redirect" title="Exchange of Information">Exchange of Information</a></li> <li><a href="/wiki/Permanent_establishment" title="Permanent establishment">Permanent establishment</a></li> <li><a href="/wiki/Transfer_pricing" title="Transfer pricing">Transfer pricing</a></li> <li><a href="/wiki/European_Union_financial_transaction_tax" title="European Union financial transaction tax">European Union FTT</a></li> <li><a href="/wiki/Rule_against_foreign_revenue_enforcement" title="Rule against foreign revenue enforcement">Foreign revenue rule</a></li></ul></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="background-color: #efefef;;color: var(--color-base)"><a href="/wiki/Trade" title="Trade">Trade</a></div><div class="sidebar-list-content mw-collapsible-content" style="background-color: #ffffff;"> <ul><li><a href="/wiki/Customs" title="Customs">Custom</a></li> <li><a href="/wiki/Duty_(economics)" class="mw-redirect" title="Duty (economics)">Duty</a></li> <li><a href="/wiki/Tariff" title="Tariff">Tariff</a> <ul><li><a href="/wiki/Import" title="Import">Import</a></li> <li><a href="/wiki/Export" title="Export">Export</a></li></ul></li> <li><a href="/wiki/Trade_war" title="Trade war">Tariff war</a></li> <li><a href="/wiki/Free_trade" title="Free trade">Free trade</a></li> <li><a href="/wiki/Free-trade_zone" title="Free-trade zone">Free-trade zone</a></li> <li><a href="/wiki/Trade_agreement" title="Trade agreement">Trade agreement</a></li> <li><a href="/wiki/ATA_Carnet" title="ATA Carnet">ATA Carnet</a></li></ul></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="background-color: #efefef;;color: var(--color-base)">Research</div><div class="sidebar-list-content mw-collapsible-content" style="background-color: #ffffff;"><table class="sidebar nomobile nowraplinks" style="background-color: transparent; color: var( --color-base ); border-collapse:collapse; border-spacing:0px; border:none; width:100%; margin:0px; font-size:100%; clear:none; float:none"><tbody><tr><th class="sidebar-heading" style="background:#e9e9ff;font-weight:normal;font-style:italic;"> Academic</th></tr><tr><td class="sidebar-content hlist" style="padding-left:0.5em;padding-right:0.5em;"> <ul><li><a href="/wiki/Mihir_A._Desai" title="Mihir A. Desai">Mihir A. Desai</a></li> <li><a href="/wiki/Dhammika_Dharmapala" title="Dhammika Dharmapala">Dhammika Dharmapala</a></li> <li><a href="/wiki/James_R._Hines_Jr." title="James R. Hines Jr.">James R. Hines Jr.</a></li> <li><a href="/wiki/Ronen_Palan" title="Ronen Palan">Ronen Palan</a></li> <li><a href="/wiki/Joel_Slemrod" title="Joel Slemrod">Joel Slemrod</a></li> <li><a href="/wiki/Gabriel_Zucman" title="Gabriel Zucman">Gabriel Zucman</a></li></ul></td> </tr><tr><th class="sidebar-heading" style="background:#e9e9ff;font-weight:normal;font-style:italic;"> Advocacy groups</th></tr><tr><td class="sidebar-content hlist" style="padding-top:0.15em;"> <ul><li><a href="/wiki/Institute_on_Taxation_and_Economic_Policy" title="Institute on Taxation and Economic Policy">Institute on Taxation and Economic Policy</a> (ITEP)</li> <li><a href="/wiki/Oxfam" title="Oxfam">Oxfam</a> (UK)</li> <li><a href="/wiki/Tax_Foundation" title="Tax Foundation">Tax Foundation</a> (US)</li> <li><a href="/wiki/Tax_Justice_Network" title="Tax Justice Network">Tax Justice Network</a> (TJN)</li> <li><a href="/wiki/Tax_Policy_Center" title="Tax Policy Center">Tax Policy Center</a> (US)</li></ul></td> </tr></tbody></table></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="background-color: #efefef;;color: var(--color-base)"><a href="/wiki/Religion" title="Religion">Religious</a></div><div class="sidebar-list-content mw-collapsible-content" style="background-color: #ffffff;"> <ul><li><a href="/wiki/Church_tax" title="Church tax">Church tax</a></li> <li><a href="/wiki/Eight_per_thousand" title="Eight per thousand">Eight per thousand</a></li> <li><a href="/wiki/Teind" title="Teind">Teind</a></li> <li><a href="/wiki/Tithe" title="Tithe">Tithe</a></li> <li><a href="/wiki/Fiscus_Judaicus" title="Fiscus Judaicus">Fiscus Judaicus</a></li> <li><a href="/wiki/Leibzoll" title="Leibzoll">Leibzoll</a></li> <li><a href="/wiki/Temple_tax" title="Temple tax">Temple tax</a></li> <li><a href="/wiki/Tolerance_tax" title="Tolerance tax">Tolerance tax</a></li> <li><a href="/wiki/Jizya" title="Jizya">Jizya</a></li> <li><a href="/wiki/Kharaj" title="Kharaj">Kharaj</a></li> <li><a href="/wiki/Khums" title="Khums">Khums</a></li> <li><a href="/wiki/Nisab" title="Nisab">Nisab</a></li> <li><a href="/wiki/Zakat" title="Zakat">Zakat</a></li></ul></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="background-color: #efefef;;color: var(--color-base)"><a href="/wiki/Category:Taxation_by_country" title="Category:Taxation by country">By country</a></div><div class="sidebar-list-content mw-collapsible-content" style="background-color: #ffffff;"><table class="sidebar nomobile nowraplinks" style="background-color: transparent; color: var( --color-base ); border-collapse:collapse; border-spacing:0px; border:none; width:100%; margin:0px; font-size:100%; clear:none; float:none"><tbody><tr><th class="sidebar-heading" style="background:#e9e9ff;font-weight:normal;font-style:italic;"> All Countries</th></tr><tr><td class="sidebar-content hlist" style="padding-left:0.5em;padding-right:0.5em;"> <ul><li><a href="/wiki/List_of_countries_by_tax_rates" title="List of countries by tax rates">List of countries by tax rates</a></li> <li><a href="/wiki/List_of_countries_by_tax_revenue_to_GDP_ratio" class="mw-redirect" title="List of countries by tax revenue to GDP ratio">Tax revenue to GDP ratio</a></li> <li><a href="/wiki/Tax_rates_in_Europe" title="Tax rates in Europe">Tax rates in Europe</a></li></ul></td> </tr><tr><th class="sidebar-heading" style="background:#e9e9ff;font-weight:normal;font-style:italic;"> Individual Countries</th></tr><tr><td class="sidebar-content hlist" style="padding-top:0.15em;"> <ul><li><a href="/wiki/Taxation_in_Albania" title="Taxation in Albania">Albania</a></li> <li><a href="/wiki/Taxation_in_Algeria" title="Taxation in Algeria">Algeria</a></li> <li><a href="/wiki/Taxation_in_Argentina" title="Taxation in Argentina">Argentina</a></li> <li><a href="/wiki/Taxation_in_Armenia" title="Taxation in Armenia">Armenia</a></li> <li><a href="/wiki/Taxation_in_Australia" title="Taxation in Australia">Australia</a></li> <li><a href="/wiki/Taxation_in_Azerbaijan" title="Taxation in Azerbaijan">Azerbaijan</a></li> <li><a href="/wiki/Taxation_in_Bangladesh" title="Taxation in Bangladesh">Bangladesh</a></li> <li><a href="/wiki/Taxation_in_Bhutan" title="Taxation in Bhutan">Bhutan</a></li> <li><a href="/wiki/Taxation_in_Brazil" title="Taxation in Brazil">Brazil</a></li> <li><a href="/wiki/Taxation_in_Bulgaria" title="Taxation in Bulgaria">Bulgaria</a></li> <li><a href="/wiki/Taxation_in_the_British_Virgin_Islands" title="Taxation in the British Virgin Islands">BVI</a></li> <li><a href="/wiki/Taxation_in_Canada" title="Taxation in Canada">Canada</a></li> <li><a href="/wiki/Taxation_in_China" title="Taxation in China">China</a></li> <li><a href="/wiki/Taxation_in_Colombia" title="Taxation in Colombia">Colombia</a></li> <li><a href="/wiki/Taxation_in_Croatia" title="Taxation in Croatia">Croatia</a></li> <li><a href="/wiki/Taxation_in_Denmark" title="Taxation in Denmark">Denmark</a></li> <li><a href="/wiki/Taxation_in_Finland" title="Taxation in Finland">Finland</a></li> <li><a href="/wiki/Taxation_in_France" title="Taxation in France">France</a></li> <li><a href="/wiki/Taxation_in_Germany" title="Taxation in Germany">Germany</a></li> <li><a href="/wiki/Taxation_in_Greece" title="Taxation in Greece">Greece</a></li> <li><a href="/wiki/Taxation_in_Hong_Kong" title="Taxation in Hong Kong">Hong Kong</a></li> <li><a href="/wiki/Taxation_in_Iceland" title="Taxation in Iceland">Iceland</a></li> <li><a href="/wiki/Taxation_in_India" title="Taxation in India">India</a></li> <li><a href="/wiki/Taxation_in_Indonesia" title="Taxation in Indonesia">Indonesia</a></li> <li><a href="/wiki/Taxation_in_Iran" title="Taxation in Iran">Iran</a></li> <li><a href="/wiki/Taxation_in_the_Republic_of_Ireland" title="Taxation in the Republic of Ireland">Ireland</a></li> <li><a href="/wiki/Taxation_in_Israel" title="Taxation in Israel">Israel</a></li> <li><a href="/wiki/Taxation_in_Italy" title="Taxation in Italy">Italy</a></li> <li><a href="/wiki/Taxation_in_Japan" title="Taxation in Japan">Japan</a></li> <li><a href="/wiki/Taxation_in_Kazakhstan" title="Taxation in Kazakhstan">Kazakhstan</a></li> <li><a href="/wiki/Taxation_in_Lithuania" title="Taxation in Lithuania">Lithuania</a></li> <li><a href="/wiki/Taxation_in_Malta" title="Taxation in Malta">Malta</a></li> <li><a href="/wiki/Taxation_in_Morocco" title="Taxation in Morocco">Morocco</a></li> <li><a href="/wiki/Taxation_in_Namibia" title="Taxation in Namibia">Namibia</a></li> <li><a href="/wiki/Taxation_in_the_Netherlands" title="Taxation in the Netherlands">Netherlands</a></li> <li><a href="/wiki/Taxation_in_New_Zealand" title="Taxation in New Zealand">New Zealand</a></li> <li><a href="/wiki/Taxation_in_Norway" title="Taxation in Norway">Norway</a></li> <li><a href="/wiki/Taxation_in_Pakistan" title="Taxation in Pakistan">Pakistan</a></li> <li><a href="/wiki/Taxation_in_the_State_of_Palestine" title="Taxation in the State of Palestine">Palestine</a></li> <li><a href="/wiki/Taxation_in_Peru" title="Taxation in Peru">Peru</a></li> <li><a href="/wiki/Taxation_in_the_Philippines" title="Taxation in the Philippines">Philippines</a></li> <li><a href="/wiki/Taxation_in_Poland" title="Taxation in Poland">Poland</a></li> <li><a href="/wiki/Taxation_in_Portugal" title="Taxation in Portugal">Portugal</a></li> <li><a href="/wiki/Taxation_in_Russia" title="Taxation in Russia">Russia</a></li> <li><a href="/wiki/Taxation_in_South_Africa" title="Taxation in South Africa">South Africa</a></li> <li><a href="/wiki/Taxation_in_Sri_Lanka" title="Taxation in Sri Lanka">Sri Lanka</a></li> <li><a href="/wiki/Taxation_in_Sweden" title="Taxation in Sweden">Sweden</a></li> <li><a href="/wiki/Taxation_in_Switzerland" title="Taxation in Switzerland">Switzerland</a></li> <li><a href="/wiki/Taxation_in_Taiwan" title="Taxation in Taiwan">Taiwan</a></li> <li><a href="/wiki/Taxation_in_Tanzania" title="Taxation in Tanzania">Tanzania</a></li> <li><a href="/wiki/Taxation_in_the_United_Arab_Emirates" title="Taxation in the United Arab Emirates">United Arab Emirates</a></li> <li><a href="/wiki/Taxation_in_the_United_Kingdom" title="Taxation in the United Kingdom">United Kingdom</a></li> <li><a href="/wiki/Taxation_in_the_United_States" title="Taxation in the United States">United States</a></li> <li><a href="/wiki/Taxation_in_Uruguay" title="Taxation in Uruguay">Uruguay</a></li></ul></td> </tr></tbody></table></div></div></td> </tr><tr><td class="sidebar-below" style="background-color: #efefef;"> <ul><li><span class="nowrap"><span class="noviewer" typeof="mw:File"><a href="/wiki/File:Emblem-money.svg" class="mw-file-description"><img alt="icon" src="//upload.wikimedia.org/wikipedia/commons/thumb/f/f3/Emblem-money.svg/16px-Emblem-money.svg.png" decoding="async" width="16" height="16" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/f/f3/Emblem-money.svg/24px-Emblem-money.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/f/f3/Emblem-money.svg/32px-Emblem-money.svg.png 2x" data-file-width="48" data-file-height="48" /></a></span> </span><a href="/wiki/Portal:Business" title="Portal:Business">Business portal</a></li> <li><span class="nowrap"><span class="noviewer" typeof="mw:File"><span><img alt="icon" src="//upload.wikimedia.org/wikipedia/commons/thumb/5/55/Bills_and_coins.svg/16px-Bills_and_coins.svg.png" decoding="async" width="16" height="8" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/5/55/Bills_and_coins.svg/24px-Bills_and_coins.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/5/55/Bills_and_coins.svg/32px-Bills_and_coins.svg.png 2x" data-file-width="960" data-file-height="465" /></span></span> </span><a href="/wiki/Portal:Money" title="Portal:Money">Money portal</a></li></ul></td></tr><tr><td class="sidebar-navbar"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><style data-mw-deduplicate="TemplateStyles:r1239400231">.mw-parser-output .navbar{display:inline;font-size:88%;font-weight:normal}.mw-parser-output .navbar-collapse{float:left;text-align:left}.mw-parser-output .navbar-boxtext{word-spacing:0}.mw-parser-output .navbar ul{display:inline-block;white-space:nowrap;line-height:inherit}.mw-parser-output .navbar-brackets::before{margin-right:-0.125em;content:"[ "}.mw-parser-output .navbar-brackets::after{margin-left:-0.125em;content:" ]"}.mw-parser-output .navbar li{word-spacing:-0.125em}.mw-parser-output .navbar a>span,.mw-parser-output .navbar a>abbr{text-decoration:inherit}.mw-parser-output .navbar-mini abbr{font-variant:small-caps;border-bottom:none;text-decoration:none;cursor:inherit}.mw-parser-output .navbar-ct-full{font-size:114%;margin:0 7em}.mw-parser-output .navbar-ct-mini{font-size:114%;margin:0 4em}html.skin-theme-clientpref-night .mw-parser-output .navbar li a abbr{color:var(--color-base)!important}@media(prefers-color-scheme:dark){html.skin-theme-clientpref-os .mw-parser-output .navbar li a abbr{color:var(--color-base)!important}}@media print{.mw-parser-output .navbar{display:none!important}}</style><div class="navbar plainlinks hlist navbar-mini"><ul><li class="nv-view"><a href="/wiki/Template:Taxation" title="Template:Taxation"><abbr title="View this template">v</abbr></a></li><li class="nv-talk"><a href="/wiki/Template_talk:Taxation" title="Template talk:Taxation"><abbr title="Discuss this template">t</abbr></a></li><li class="nv-edit"><a href="/wiki/Special:EditPage/Template:Taxation" title="Special:EditPage/Template:Taxation"><abbr title="Edit this template">e</abbr></a></li></ul></div></td></tr></tbody></table> <p>A <b>property tax</b> (whose rate is expressed as a <a href="/wiki/Percentage" title="Percentage">percentage</a> or <a href="/wiki/Per_mille" title="Per mille">per mille</a>, also called <i>millage</i>)<sup id="cite_ref-1" class="reference"><a href="#cite_note-1"><span class="cite-bracket">[</span>1<span class="cite-bracket">]</span></a></sup> is an <a href="/wiki/Ad_valorem_tax" title="Ad valorem tax">ad valorem tax</a> on the value of a property.<sup id="cite_ref-2" class="reference"><a href="#cite_note-2"><span class="cite-bracket">[</span>Note 1<span class="cite-bracket">]</span></a></sup> </p><p>The tax is levied by the governing authority of the jurisdiction in which the property is located. This can be a national government, a <a href="/wiki/Federated_state" title="Federated state">federated state</a>, a <a href="/wiki/County" title="County">county</a> or other <a href="/wiki/Region" title="Region">geographical region</a>, or a <a href="/wiki/Local_government" title="Local government">municipality</a>. Multiple jurisdictions may tax the same <a href="/wiki/Property" title="Property">property</a>. </p><p>Often a property tax is levied on <a href="/wiki/Real_estate" title="Real estate">real estate</a>. It may be imposed annually or at the time of a <a href="/wiki/Real_estate_transaction" title="Real estate transaction">real estate transaction</a>, such as in <a href="/wiki/Real_estate_transfer_tax" title="Real estate transfer tax">real estate transfer tax</a>. This tax can be contrasted with a rent tax, which is based on rental income or <a href="/wiki/Imputed_rent" title="Imputed rent">imputed rent</a>, and a <a href="/wiki/Land_value_tax" title="Land value tax">land value tax</a>, which is a levy on the value of land, excluding the value of buildings and other improvements. </p><p>Under a property tax system, the government requires or performs an <a href="/wiki/Real_estate_appraisal" title="Real estate appraisal">appraisal</a> of the monetary value of each property, and tax is assessed in proportion to that value. </p> <style data-mw-deduplicate="TemplateStyles:r886046785">.mw-parser-output .toclimit-2 .toclevel-1 ul,.mw-parser-output .toclimit-3 .toclevel-2 ul,.mw-parser-output .toclimit-4 .toclevel-3 ul,.mw-parser-output .toclimit-5 .toclevel-4 ul,.mw-parser-output .toclimit-6 .toclevel-5 ul,.mw-parser-output .toclimit-7 .toclevel-6 ul{display:none}</style><div class="toclimit-3"><meta property="mw:PageProp/toc" /></div> <div class="mw-heading mw-heading2"><h2 id="Type">Type</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Property_tax&action=edit&section=1" title="Edit section: Type"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>The four broad types of property taxes are land, improvements to land (immovable man-made objects, such as buildings), personal property (movable man-made objects) and <a href="/wiki/Intangible_property" title="Intangible property">intangible property</a>.<sup class="noprint Inline-Template Template-Fact" style="white-space:nowrap;">[<i><a href="/wiki/Wikipedia:Citation_needed" title="Wikipedia:Citation needed"><span title="This claim needs references to reliable sources. (January 2021)">citation needed</span></a></i>]</sup> <a href="/wiki/Real_property" title="Real property">Real property</a> (also called real estate or realty) is the combination of land and improvements. </p><p>Forms of property tax vary across jurisdictions. Real property is often taxed based on its class. Classification is the grouping of properties based on similar use. Properties in different classes are taxed at different rates. Examples of property classes are residential, commercial, industrial and vacant real property.<sup id="cite_ref-3" class="reference"><a href="#cite_note-3"><span class="cite-bracket">[</span>2<span class="cite-bracket">]</span></a></sup> In <a href="/wiki/Israel" title="Israel">Israel</a>, for example, property tax rates are double for vacant apartments versus occupied apartments.<sup id="cite_ref-4" class="reference"><a href="#cite_note-4"><span class="cite-bracket">[</span>3<span class="cite-bracket">]</span></a></sup> <sup class="noprint Inline-Template" style="white-space:nowrap;">[<i><a href="/wiki/Wikipedia:Verifiability" title="Wikipedia:Verifiability"><span title="The material near this tag failed verification of its source citation(s). (June 2022)">failed verification</span></a></i>]</sup> France has a tax on vacant properties, which successfully reduced the vacancy rate.<sup id="cite_ref-:0_5-0" class="reference"><a href="#cite_note-:0-5"><span class="cite-bracket">[</span>4<span class="cite-bracket">]</span></a></sup> </p><p>A <a href="/wiki/Special_assessment_tax" title="Special assessment tax">special assessment tax</a> is sometimes confused with property tax. These are two distinct forms of taxation: one (<i><a href="/wiki/Ad_valorem_tax" title="Ad valorem tax">ad valorem tax</a></i>) relies upon the <a href="/wiki/Fair_market_value" title="Fair market value">fair market value</a> of the property. The other (special assessment) relies upon a special enhancement called a "benefit" for its justification. </p><p>The <i>property tax rate</i> is typically given as a <a href="/wiki/Percentage" title="Percentage">percentage</a>. It may be expressed as a <a href="/wiki/Per_mil" class="mw-redirect" title="Per mil">per mil</a> (amount of tax per thousand currency units of property value), which is also known as a <i>millage rate</i> or <i>mill</i> (one-thousandth of a currency unit). To calculate the property tax, the authority multiplies the assessed value by the mill rate and then divides by 1,000. For example, a property with an assessed value of <span style="white-space: nowrap">$50,000</span> located in a municipality with a mill rate of 20 mills would have a property tax bill of <span style="white-space: nowrap">$1,000</span> per year.<sup id="cite_ref-6" class="reference"><a href="#cite_note-6"><span class="cite-bracket">[</span>5<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading2"><h2 id="By_jurisdiction">By jurisdiction</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Property_tax&action=edit&section=2" title="Edit section: By jurisdiction"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <figure class="mw-default-size" typeof="mw:File/Thumb"><a href="/wiki/File:GDP_per_capita_PPP_vs_property_taxes_2016.svg" class="mw-file-description"><img src="//upload.wikimedia.org/wikipedia/commons/thumb/8/83/GDP_per_capita_PPP_vs_property_taxes_2016.svg/220px-GDP_per_capita_PPP_vs_property_taxes_2016.svg.png" decoding="async" width="220" height="124" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/8/83/GDP_per_capita_PPP_vs_property_taxes_2016.svg/330px-GDP_per_capita_PPP_vs_property_taxes_2016.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/8/83/GDP_per_capita_PPP_vs_property_taxes_2016.svg/440px-GDP_per_capita_PPP_vs_property_taxes_2016.svg.png 2x" data-file-width="1513" data-file-height="850" /></a><figcaption><a href="/wiki/Public_finance" title="Public finance">General government</a> revenue, in % of <a href="/wiki/GDP" class="mw-redirect" title="GDP">GDP</a>, from property taxes. This rate alone <a href="/wiki/Coefficient_of_determination" title="Coefficient of determination">determines</a> 44% of the <a href="/wiki/Lists_of_countries_by_GDP_per_capita" class="mw-redirect" title="Lists of countries by GDP per capita">international variation in PPP GDP per capita</a>.</figcaption></figure> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1236090951"><div role="note" class="hatnote navigation-not-searchable">See also: <a href="/wiki/Land_value_tax#Implementation" title="Land value tax">Land value tax § Implementation</a></div> <p>Property classes, tax rates, assessment rules and valuations vary by jurisdiction. </p> <div class="mw-heading mw-heading3"><h3 id="Armenia">Armenia</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Property_tax&action=edit&section=3" title="Edit section: Armenia"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Comparatively, Armenia ranks low internationally in terms of property tax to GDP ratio. Currently, it is 0.2% compared to the 2% global average. Based on the new amendments in the tax code, from 2021 property taxes are calculated based on market value prices, separately for apartments and residential houses. The new amendment removed the previously existing non-taxable property threshold, putting a minimum of 0.05% property tax.<sup id="cite_ref-auto3_7-0" class="reference"><a href="#cite_note-auto3-7"><span class="cite-bracket">[</span>6<span class="cite-bracket">]</span></a></sup> </p><p>Real Estate Tax Rate on Residential Houses and Country Houses:<sup id="cite_ref-auto3_7-1" class="reference"><a href="#cite_note-auto3-7"><span class="cite-bracket">[</span>6<span class="cite-bracket">]</span></a></sup> </p> <ul><li>Up to 7 mln AMD inclusive – 0.05%</li> <li>7–23 mln AMD inclusive – 3.500 AMD + 0.1% of tax base amount exceeding 7 mln AMD</li> <li>23–50 mln AMD inclusive – 19.500 AMD + 0.2% of tax base amount exceeding 23 mln AMD</li> <li>50–85 mln AMD inclusive – 73.500 AMD + 0.4% of tax base amount exceeding 50 mln AMD</li> <li>85–120 mln AMD inclusive – 213.500 AMD + 0.6% of tax base amount exceeding 85 mln AMD</li> <li>120–200 mln AMD inclusive – 423.500 AMD + 1% of tax base amount exceeding 120 mln AMD</li> <li>More than 200 mln AMD – 1.223.500 AMD + 1.5% of tax base amount exceeding 200 mln AMD</li></ul> <p>Real Estate Tax Rate on Apartment building, Apartments and Non-Residential Areas:<sup id="cite_ref-auto3_7-2" class="reference"><a href="#cite_note-auto3-7"><span class="cite-bracket">[</span>6<span class="cite-bracket">]</span></a></sup> </p> <ul><li>Up to 10 mln AMD inclusive – 0.05%</li> <li>10–25 mln AMD inclusive – 5.000 AMD + 0.1% of tax base amount exceeding 10 mln AMD</li> <li>25–47 mln AMD inclusive – 20.000 AMD + 0.2% of tax base amount exceeding 25 mln AMD</li> <li>47–75 mln AMD inclusive – 64.000 AMD + 0.4% of tax base amount exceeding 47 mln AMD</li> <li>75–100 mln AMD inclusive – 176.000 AMD + 0.6% of tax base amount exceeding 75 mln AMD</li> <li>100–200 mln AMD inclusive – 326.000 AMD + 1% of tax base amount exceeding 100 mln AMD</li> <li>More than 200 mln AMD – 1.326.000 AMD + 1.5% of tax base amount exceeding 200 mln AMD</li></ul> <div class="mw-heading mw-heading3"><h3 id="Australia">Australia</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Property_tax&action=edit&section=4" title="Edit section: Australia"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Australian property is taxed at both the state and council (local municipal) level. Taxes are payable by property owners – there is no property tax charged to renters. </p><p>A state tax commonly called "stamp duty" is assessed when property is purchased or transferred. It is typically around 5% of the purchase price, payable by the purchaser. Other transfer charges may also apply, including special fees for investors from overseas.<sup id="cite_ref-8" class="reference"><a href="#cite_note-8"><span class="cite-bracket">[</span>7<span class="cite-bracket">]</span></a></sup> </p><p>"Land tax" – also a state tax – is assessed every year on a property's value. Most Australians do not pay land tax, as most states provide a land tax exemption for the primary home or residence. Depending on the state, surcharge tax rates can apply to foreign owners.<sup id="cite_ref-9" class="reference"><a href="#cite_note-9"><span class="cite-bracket">[</span>8<span class="cite-bracket">]</span></a></sup> </p><p>"Council rates" is a municipal tax levied by local government. This is assessed each year on a property's value. Council rates are around $1300 per annum for an average Australian household.<sup id="cite_ref-10" class="reference"><a href="#cite_note-10"><span class="cite-bracket">[</span>9<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading3"><h3 id="Brazil">Brazil</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Property_tax&action=edit&section=5" title="Edit section: Brazil"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Brazil is a Federation Republic, and its federated entities (internal States and Municipalities), as well as the Federal government, levy property taxes. They are all declared in the <a href="/wiki/Constitution_of_Brazil" title="Constitution of Brazil">Federal Constitution</a>. </p><p>These are the current property taxes: </p> <ul><li>Tax on Rural Territorial Property (<i>Imposto Territorial Rural - ITR</i>) – federal: levied upon real state property on rural areas;</li> <li>Tax on Urban Territorial Property (<i>Imposto Predial e Territorial Urbano - IPTU</i>) – municipal: levied upon real state property on urban areas;</li> <li>Tax on Motorized Vehicles Property (<i>Imposto sobre Propriedades de Veículos Automotores - IPVA</i>) – state: levied upon the property of cars, trucks, motorcycles, and the likes;</li> <li>Tax on Large Fortunes (<i>Imposto sobre Grandes Fortunas</i>) – federal: it is declared on the Federal Constitution, but there is still no regulation defining its incidence.</li></ul> <div class="mw-heading mw-heading3"><h3 id="Canada">Canada</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Property_tax&action=edit&section=6" title="Edit section: Canada"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Many provinces levy property tax on real estate based upon land use and value. This is the major source of revenue for most <a href="/wiki/Municipal_government_in_Canada" class="mw-redirect" title="Municipal government in Canada">municipal governments</a>. While property tax levels vary across municipalities, a common property assessment or valuation criterion is laid out in provincial legislation. The trend is to use a market value standard for valuation purposes with varying revaluation cycles. Multiple provinces established an annual reassessment cycle where market activity warrants, while others have longer periods between valuation periods. There are two types of property tax: annual property tax and land transfer tax. </p> <div class="mw-heading mw-heading4"><h4 id="Annual_property_taxes">Annual property taxes</h4><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Property_tax&action=edit&section=7" title="Edit section: Annual property taxes"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>The annual property tax is usually a percentage of the taxable assessed value of the property. The taxable assessed value is commonly determined by the assessment service provider of the municipality. The annual property tax rate for any province contains at least two elements: the municipal rate and the education rate. The combination of municipal and education tax portions along with any base taxes or other special taxes determines the full amount of the tax. </p> <ul><li>In <a href="/wiki/Ontario" title="Ontario">Ontario</a>, property tax<sup id="cite_ref-11" class="reference"><a href="#cite_note-11"><span class="cite-bracket">[</span>10<span class="cite-bracket">]</span></a></sup> was first introduced in 1849 with the Municipal Act (or Baldwin Act) as the act constituted a municipal structure with cities, towns, and villages along with the creation of property tax that municipalities must collect that would also support schools. The tax is calculated by multiplying the current year property-value assessed by the Municipal Property Assessment Corporation (MPAC) with the total tax rate. A study from 2019<sup id="cite_ref-12" class="reference"><a href="#cite_note-12"><span class="cite-bracket">[</span>11<span class="cite-bracket">]</span></a></sup> suggested that <a href="/wiki/Toronto" title="Toronto">Toronto</a>, the capital of Ontario, had the lowest property tax in the province at that time.</li> <li>In <a href="/wiki/British_Columbia" title="British Columbia">British Columbia</a>,<sup id="cite_ref-13" class="reference"><a href="#cite_note-13"><span class="cite-bracket">[</span>12<span class="cite-bracket">]</span></a></sup> the BC Assessment conducts an evaluation of properties all over British Columbia and submits assessed values for each of them yearly. BC Assessment maintains real property assessments in compliance with the Assessment Act which requires that properties be assessed as of 1 July each year. The final property tax amount is calculated by multiplying the municipal final property tax rate for the year by the BC Assessment value. <a href="/wiki/Vancouver" title="Vancouver">Vancouver</a> has the lowest property tax in Canada as a percentage of assessed value<sup id="cite_ref-14" class="reference"><a href="#cite_note-14"><span class="cite-bracket">[</span>13<span class="cite-bracket">]</span></a></sup> because while property values are extremely high, the city's budget has stayed relatively constant.</li> <li>In <a href="/wiki/Alberta" title="Alberta">Alberta</a>, property taxes<sup id="cite_ref-15" class="reference"><a href="#cite_note-15"><span class="cite-bracket">[</span>14<span class="cite-bracket">]</span></a></sup> have existed since 1905, when Alberta became a Province; up until 1995, all properties and land except for farmland including industrial and residential properties were assessed at market value but the adoption of the Municipal Government Act in 1995 brought along many changes to property assessments. Properties in Alberta are assessed currently every year by municipalities according to guidelines by the Ministry of Municipal Affairs and the Alberta Assessment and Property Tax Policy Unit. Property taxes in Alberta are primarily made up of two components: a municipal tax and a provincial education tax. The specific property tax rate for a certain year depends on the budget of the municipality and its total assessment base, and Education property tax rates are also set by municipalities.</li> <li>In <a href="/wiki/Saskatchewan" title="Saskatchewan">Saskatchewan</a>, properties<sup id="cite_ref-16" class="reference"><a href="#cite_note-16"><span class="cite-bracket">[</span>15<span class="cite-bracket">]</span></a></sup> are assessed by the assessment service provider of the municipality which is usually the Saskatchewan Assessment Management Agency (SAMA). A taxable rate established by the province will be applied to the full value which determines the taxable assessment. For the municipal portion of the tax, the municipal mill rate (1 mill = 0.001) will be multiplied by the total taxable assessment then multiplied by the mill rate factor for determining the amount. There is a set education mill rate established by the province for all municipalities, and no mill rate factor is applied to it. The combination of municipal and education tax portions along with any base taxes or other special taxes determines the full amount of the tax.</li> <li>In <a href="/wiki/Manitoba" title="Manitoba">Manitoba</a>, property value assessments<sup id="cite_ref-17" class="reference"><a href="#cite_note-17"><span class="cite-bracket">[</span>16<span class="cite-bracket">]</span></a></sup> are conducted by the provincial assessment services delivered through 10 district offices with the exception of Winnipeg, which has their assessment conducted by the <a href="/wiki/Amalgamation_of_Winnipeg" title="Amalgamation of Winnipeg">City of Winnipeg</a> only. Each class of property will have a different sized portion of their assessed value that is taxable. The property tax in Manitoba is made out of four parts: a municipal rate, a provincial Education rate, a School Division rate, and additional taxes for local services as needed. Every year, the education tax is set by the provincial Minister of Education while the rest is set by the City Council; the rates are expressed in mills.</li> <li>In <a href="/wiki/Qu%C3%A9bec" class="mw-redirect" title="Québec">Québec</a>, value assessments are conducted by the respective regional county municipality (municipalité régionale de comté) every three years. Regional county municipalities were established in 1979 to deal primarily with land use. In Québec property tax is usually based on the assessed value of a property and the residential property tax rate. Properties are assessed using a market value-based approach. For residential properties, the sales of similar properties are compared to determine a valuation for the property. In unique circumstances, a cost approach is used where the cost of the property, if someone were to rebuild it, is given a valuation minus depreciation. For properties that are intended for generating income, an income approach is used to assess the market value. In this province, property taxes are used to pay for services such as the fire and police department, public transportation, as well as elementary and secondary education.<sup id="cite_ref-18" class="reference"><a href="#cite_note-18"><span class="cite-bracket">[</span>17<span class="cite-bracket">]</span></a></sup></li></ul> <div class="mw-heading mw-heading4"><h4 id="Land_transfer_tax">Land transfer tax</h4><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Property_tax&action=edit&section=8" title="Edit section: Land transfer tax"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Land transfer tax is a provincial tax levied when purchasing a home or land in Canada. All provinces have a land transfer tax, except <a href="/wiki/Alberta" title="Alberta">Alberta</a> and <a href="/wiki/Saskatchewan" title="Saskatchewan">Saskatchewan</a>. In most provinces, the tax is calculated as a percentage of the purchase price. In <a href="/wiki/Toronto" title="Toronto">Toronto</a> there is an additional municipal tax. </p><p><a href="/wiki/Ontario" title="Ontario">Ontario</a>, <a href="/wiki/British_Columbia" title="British Columbia">British Columbia</a>, <a href="/wiki/Prince_Edward_Island" title="Prince Edward Island">Prince Edward Island</a>, <a href="/wiki/Montreal" title="Montreal">Montreal</a>, and the City of Toronto offer land transfer tax rebates for first-time homebuyers.<sup id="cite_ref-19" class="reference"><a href="#cite_note-19"><span class="cite-bracket">[</span>18<span class="cite-bracket">]</span></a></sup> </p><p><span class="anchor" id="Property_Transfer_Tax_Act"></span> </p> <div class="mw-heading mw-heading5"><h5 id="British_Columbia">British Columbia</h5><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Property_tax&action=edit&section=9" title="Edit section: British Columbia"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>In British Columbia the property transfer tax is equal to one percent tax on the first <span class="nowrap"><span data-sort-value="7005200000000000000♠"></span>$200,000</span> of the purchase price, two percent on the remaining amount up to <span class="nowrap">$2million</span> and three percent on the rest.<sup id="cite_ref-20" class="reference"><a href="#cite_note-20"><span class="cite-bracket">[</span>19<span class="cite-bracket">]</span></a></sup> An additional <a href="/wiki/Bill_28_(British_Columbia)" title="Bill 28 (British Columbia)">15% tax</a> that applies only to non-resident foreign <a href="/wiki/Home_buyer" class="mw-redirect" title="Home buyer">home buyers</a> in <a href="/wiki/Greater_Vancouver" title="Greater Vancouver">Greater Vancouver</a> started on 2 August 2016. Later in 2018 this was raised to 20%. The definition of foreign buyer includes <a href="/wiki/International_student" title="International student">international students</a> and <a href="/wiki/Temporary_foreign_worker" class="mw-redirect" title="Temporary foreign worker">temporary foreign workers</a>. <a href="/wiki/Anti-avoidance" class="mw-redirect" title="Anti-avoidance">Anti-avoidance</a> measures include <a href="/wiki/Fine_(penalty)" title="Fine (penalty)">fines</a> of $100,000 for <a href="/wiki/Individual" title="Individual">individuals</a> and $200,000 for <a href="/wiki/Corporation" title="Corporation">corporations</a>.<sup id="cite_ref-21" class="reference"><a href="#cite_note-21"><span class="cite-bracket">[</span>20<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading6"><h6 id="First_time_home_buyers_program">First time home buyers program</h6><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Property_tax&action=edit&section=10" title="Edit section: First time home buyers program"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>The First Time Home Buyers Program is a program by the <a href="/wiki/BC_government" class="mw-redirect" title="BC government">BC government</a> that offers qualifying first-time <a href="/wiki/Homebuyer" class="mw-redirect" title="Homebuyer">homebuyers</a> a reduction or elimination of the property transfer tax. It can be used in conjunction with the <a href="/wiki/B.C._Home_Owner_Mortgage_and_Equity_Partnership" class="mw-redirect" title="B.C. Home Owner Mortgage and Equity Partnership">B.C. Home Owner Mortgage and Equity Partnership</a>.<sup id="cite_ref-22" class="reference"><a href="#cite_note-22"><span class="cite-bracket">[</span>21<span class="cite-bracket">]</span></a></sup> </p><p>The First Time Home Buyers Tax Credit is also available in Ontario, which offers First Time Home Buyers a 750 dollar tax Rebate. In 2017 the Ontario Government also released the Land Transfer Tax Rebate, which allowed for up to 4,000 dollar rebate – ensuring that first time home buyers of homes valued under 368,000 dollars would not pay land transfer tax.<sup id="cite_ref-23" class="reference"><a href="#cite_note-23"><span class="cite-bracket">[</span>22<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading6"><h6 id="New_home_exemption">New home exemption</h6><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Property_tax&action=edit&section=11" title="Edit section: New home exemption"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>The Newly Built Home Exemption is a program that reduces or eliminates the property transfer tax on new homes. The amount is limited to <span class="nowrap"><span data-sort-value="7004130000000000000♠"></span>$13,000</span> for qualifying individuals who must be either a Canadian citizen or a permanent resident. The property purchased must be located in British Columbia, have a fair market value of <span class="nowrap"><span data-sort-value="7005750000000000000♠"></span>$750,000</span>, be smaller than <span class="nowrap"><span data-sort-value="7003505857052800000♠"></span>1.25 <a href="/wiki/Acre" title="Acre">acres</a></span> and be used as a principle residence. It can be used in conjunction with the <a href="/wiki/B.C._Home_Owner_Mortgage_and_Equity_Partnership" class="mw-redirect" title="B.C. Home Owner Mortgage and Equity Partnership">B.C. Home Owner Mortgage and Equity Partnership</a>.<sup id="cite_ref-24" class="reference"><a href="#cite_note-24"><span class="cite-bracket">[</span>23<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading3"><h3 id="Chile">Chile</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Property_tax&action=edit&section=12" title="Edit section: Chile"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>The land property tax, called "territorial tax" or "contribution", is an annual amount paid quarterly by the property's owner. It is determined as a percentage of the property's "fiscal value", which is calculated by the Internal Revenue Service, based on the property's land and built area, construction materials, age, and use. The fiscal value, which is usually much lower than the market value, may be disputed by the owner. The annual levy varies between 1 and 2% of this value, depending on the property's use (residential, agricultural or commercial). Residential properties valued below <span style="white-space: nowrap">US$40K</span> (as of 2013) are not taxed; those above that threshold are taxed only on the amount exceeding <span style="white-space: nowrap">US$40K</span>.<sup id="cite_ref-25" class="reference"><a href="#cite_note-25"><span class="cite-bracket">[</span>24<span class="cite-bracket">]</span></a></sup> Revenues go to the <a href="/wiki/Communes_of_Chile" title="Communes of Chile">municipality</a> administering the property's <a href="/wiki/Communes_of_Chile" title="Communes of Chile">commune</a>.<sup id="cite_ref-26" class="reference"><a href="#cite_note-26"><span class="cite-bracket">[</span>25<span class="cite-bracket">]</span></a></sup> All municipalities contribute a share of the revenue to a "common municipal fund" that is then redistributed back to municipalities according to a their needs (commune's poverty rate, etc.).<sup id="cite_ref-27" class="reference"><a href="#cite_note-27"><span class="cite-bracket">[</span>26<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-28" class="reference"><a href="#cite_note-28"><span class="cite-bracket">[</span>27<span class="cite-bracket">]</span></a></sup> Additionally, municipalities charge a quarterly trash collection tax, which is often paid together with the territorial tax (if applicable). </p> <div class="mw-heading mw-heading3"><h3 id="Egypt">Egypt</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Property_tax&action=edit&section=13" title="Edit section: Egypt"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>The law imposes a tax on each property. Public buildings are excluded (such as government buildings), as are religious buildings (<a href="/wiki/Mosque" title="Mosque">mosques</a> and churches). Families owning private properties worth up to <a href="/wiki/Egyptian_pound" title="Egyptian pound">£E</a>2 million ($41,700) are exempt. Commercial stores with an annual rent value over £E1,200 are not exempt.<sup id="cite_ref-29" class="reference"><a href="#cite_note-29"><span class="cite-bracket">[</span>28<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading3"><h3 id="France">France</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Property_tax&action=edit&section=14" title="Edit section: France"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>In France, the property tax is a local tax payable by all owners of real estate located in France. This tax is used to finance the budget of local authorities. The property tax comprises three different taxes: the tax on built properties, the tax on unbuilt properties, and a tax on household waste removal. </p><p>Taxe d'Habitation is a local tax that must be paid by either the owner of a French property or the long-term tenant who is occupying it on January 1 of the tax year. The responsibility for payment depends on whether the property is rented furnished or unfurnished, and whether the rental is long-term or short-term. </p><p>If the property is rented unfurnished or furnished on a long-term basis, the tenant is responsible for paying the tax. However, if the property is rented out on a short-term basis, the owner is responsible for paying the tax. For leaseback properties, the management company that sub-lets the property is responsible for payment. </p><p>In summary, if you let out a property on an annual basis, the tenant is responsible for paying the Taxe d'Habitation, regardless of whether the property is furnished or unfurnished. This tax is based on various factors specific to the property, such as its location, and is determined by the local municipality, which means the amount of the tax can vary considerably. </p><p><sup id="cite_ref-30" class="reference"><a href="#cite_note-30"><span class="cite-bracket">[</span>29<span class="cite-bracket">]</span></a></sup> </p><p><b>Property tax on built properties</b> </p><p>This is the most common tax in France. It is detailed in <a rel="nofollow" class="external text" href="https://www.legifrance.gouv.fr/codes/section_lc/LEGITEXT000006069577/LEGISCTA000006162659/#LEGISCTA000006162659">Article 1380 of the General Tax Code</a>. Since it is a local tax, the property tax of built properties has a <a href="/wiki/Census" title="Census">census</a> role. The tax authorities count the new owners every year. Two conditions must be met to be subject to this tax: The property must be irremovable and must fall into the category of real buildings. </p><p>This tax therefore applies to the following goods: </p> <ul><li>Installations intended to shelter people: house, apartment, loft, chalet, villa, etc.</li> <li>Parkings</li> <li>Industrial or commercial installations: hangar, workshop, premises etc.</li> <li>Work of art</li> <li>Telecommunications channels</li> <li>Boats used at a fixed point</li> <li>Soils of all types of buildings and land forming an essential and immediate dependency of these constructions</li></ul> <p><b>Property tax on non-built properties</b> </p><p>This tax concerns land that is not used for residential purposes. </p><p>It applies to the following goods: </p> <ul><li>Land and <a href="/wiki/Greenhouse" title="Greenhouse">greenhouses</a> assigned to an agricultural operation</li> <li>Bodies of water, marshes and salt marshes</li> <li>Quarries, mines and peatlands</li> <li>Soils of built properties, rural buildings, courtyards and outbuildings</li> <li>Golf courses, without constructions, commercially operated or not</li> <li><a href="/wiki/Private_road" title="Private road">Private roads</a>, gardens and parks, etc.</li> <li>Land occupied by railways</li></ul> <p><b>Responsible for property tax</b> </p><p>The owner, not tenant, of the property must pay the tax. The owner liable for property tax can be an individual, company or legal entity (commercial company or real estate company). The tax is due each year from taxpayers who own property on 1 January of the tax year. If the property is sold during the year, the seller can ask for the tax to be shared with the buyer. </p><p>Specific situations: </p> <ul><li>In the case of a dismemberment of the property right, it is the <a href="/wiki/Usufructuary" class="mw-redirect" title="Usufructuary">usufructuary</a> who is liable for the property tax.</li> <li>In the event of joint ownership, the property tax is established in the name of all joint owners</li> <li>If a condominium real estate company is liable for property tax, then the taxation is established in the name of each partner in proportion to their share.</li></ul> <p><b>Calculation of property tax and payment</b> </p><p>The calculation of the property tax is based on three components: </p> <ul><li>The <a href="/wiki/Cadastre" title="Cadastre">cadastral</a> rental value: This value corresponds to the theoretical amount that could be applied if the property was rented.</li> <li>The revaluation coefficient: This coefficient is voted each year by the government.</li> <li>The tax rate voted by the local authorities: This rate is voted each year by the municipalities.</li></ul> <p>The amount of property tax is equal to the tax base x the tax rate voted by the municipality. </p><p>The tax base is equal to 50% of the cadastral rental value of the property (For non-built properties, this tax base is equal to 80%). To this base is then applied the revaluation coefficient. (It stood at 1.012 for 2020). </p><p>The payment of the property tax is usually made before mid-October. The tax notice is drawn up in the name of the owner who is the only person liable for the property tax. The precise deadline for paying it varies depending on the method of payment chosen. </p><p><b>Exemption from property tax</b> </p><p>In certain situations the property tax allows exemptions. The conditions of this exemption may depend on the property or the situation of the owner. </p> <ul><li>New housing is subject to a 2-year temporary exemption.</li> <li>New constructions occupied by low-rent housing are subject to a 15-year temporary exemption.</li> <li>Old dwellings that have undergone energy renovation work are subject to a 5-year temporary exemption.</li> <li>Owners over the age of 75 whose reference tax income is capped are exempt for life. (For 2019, the reference tax income must not exceed 11,098 euros for the first part of the family quotient)</li></ul> <p>Certain properties are permanently exempt: </p> <ul><li>The properties of the State and of the various public authorities</li> <li>Public works established for the distribution of drinking water</li> <li>State-owned buildings used for worship</li> <li>Fixed assets intended for the production of electricity from <a href="/wiki/Photovoltaics" title="Photovoltaics">photovoltaic</a> sources</li></ul> <p>There are also exemptions for unbuilt properties.<br /> For example, land sown, planted or replanted with wood can be 100% exempt for a period ranging from 10 to 50 years depending on the plantations. </p><p>In 1999, France introduced a tax on vacant properties. It reduced the vacancy rate by 13%.<sup id="cite_ref-:0_5-1" class="reference"><a href="#cite_note-:0-5"><span class="cite-bracket">[</span>4<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading3"><h3 id="Germany">Germany</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Property_tax&action=edit&section=15" title="Edit section: Germany"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p><b>Real Property Tax</b> </p><p>In Germany, the legal basis for the property tax is the so-called Grundsteuergesetz (<a rel="nofollow" class="external text" href="https://www.gesetze-im-internet.de/grstg%201973/inhalts%20bersicht.html">GrStG</a>), that is the property tax law, according to which real property is classified into the following two categories (<a rel="nofollow" class="external text" href="https://www.gesetze-im-internet.de/grstg%201973/%202.html">§2 GrStG</a>): </p> <ul><li>Real property utilised for agriculture and forestry</li> <li>Constructible real property or real property with buildings.</li></ul> <p>The tax rate is dependent on the category the respective real property falls into. The tax burden is calculated by multiplying the value of the real property according to the official assessment code (<a href="https://de.wikipedia.org/wiki/Bewertungsgesetz" class="extiw" title="de:Bewertungsgesetz">Bewertungsgesetz</a>) with the real property tax rate and with the applicable municipal multiplier. The real property property tax rate is set by the Federal state, in which the respective real property is located. It ranges from 0.26 to 1 percent. The municipal multiplier is set by each municipality.<sup id="cite_ref-GTAI_31-0" class="reference"><a href="#cite_note-GTAI-31"><span class="cite-bracket">[</span>30<span class="cite-bracket">]</span></a></sup> </p><p><b>Real Property Tax Revenue</b> </p><p>The revenue of property taxes amounts to almost 15 billion euros annually and benefits the municipalities for whom the property tax is among the most important sources of income. This is because the property tax revenues are utilised on a municipal level to finance public facilities such as schools, libraries, daycare centers and local infrastructure projects.<sup id="cite_ref-Bundesfinanzministerium_32-0" class="reference"><a href="#cite_note-Bundesfinanzministerium-32"><span class="cite-bracket">[</span>31<span class="cite-bracket">]</span></a></sup> </p><p><b>Real Property Tax Reform</b> </p><p>In 2018, the <a href="/wiki/Federal_Constitutional_Court" title="Federal Constitutional Court">Federal Constitutional Court</a> ruled that the system of property tax assessment is unconstitutional since it treated similar properties differently and thus resulted in a violation of Article 3 (equality before the law) of the <a href="/wiki/Basic_Law_for_the_Federal_Republic_of_Germany" title="Basic Law for the Federal Republic of Germany">Basic Law for the Federal Republic of Germany</a>. So far, the calculation of property tax has been based on decades-old standard values. In the federal states of the former <a href="/wiki/West_Germany" title="West Germany">West Germany</a> these standard values were last established in 1964, whereas the standard values of the former <a href="/wiki/East_Germany" title="East Germany">East Germany</a> were last determined in 1935. Accordingly, these standard values do not reflect the development of the real properties´ market values. Therefore, the <a href="/wiki/Federal_Constitutional_Court" title="Federal Constitutional Court">Federal Constitutional Court</a> declared that the standard values lead to unequal tax treatment. Consequently, the <a href="/wiki/Bundestag" title="Bundestag">German parliament</a> had to enact a property tax reform, which entered into force in 2022. As a result, all property owners were obliged to submit a reassessment of their property values as of 1 January 2022 to the fiscal authorities by 31 January 2023. Property taxes calculated in accordance with these new values will be levied from 1 January 2025 onwards. In addition, the real property tax reform grants municipalities the right to set an increased rate of assessment on undeveloped, ready-to-build land from 2025 onwards for urban development reasons.<sup id="cite_ref-Bundesfinanzministerium_32-1" class="reference"><a href="#cite_note-Bundesfinanzministerium-32"><span class="cite-bracket">[</span>31<span class="cite-bracket">]</span></a></sup> </p><p><b>Real Property Tax Exemptions</b> </p><p>According to the German property tax law (<a rel="nofollow" class="external text" href="https://www.gesetze-im-internet.de/grstg_1973/__3.html">§3 GrSTG</a>) certain legal entities are exempt from property taxation. These include entities from the public sector like federal, state, and municipal authorities, as well as public institutions and foundations under public law, if they use the property for public purposes only. An exemption from property taxation is also made for non-profit organisations, that pursue exclusively and directly charitable, religious, cultural, scientific, or educational purposes. Besides, churches and other religious communities are exempt from property taxation if the property is used exclusively for religious or charitable purposes.<sup id="cite_ref-§3_GrStG_33-0" class="reference"><a href="#cite_note-§3_GrStG-33"><span class="cite-bracket">[</span>32<span class="cite-bracket">]</span></a></sup> </p><p><b>Real Property Transfer Tax</b> </p><p>The real property transfer tax (<a href="https://de.wikipedia.org/wiki/Grunderwerbsteuer_(Deutschland)" class="extiw" title="de:Grunderwerbsteuer (Deutschland)">Grunderwerbssteuer</a>) is imposed when a domestic property is sold or when the ownership is subject to change. The tax rate is set by the federal state in which the property is located. It ranges from 3.5 to 6.5 percent. It is a one-time payment which is levied on properties whose purchase price exceeds EUR 2.500 and is typically paid for by the buyer. The real property transfer tax is also levied if at least 95 percent interests in a partnership are transferred to new partners within five years or if at least 95 percent of the shares of a company, which owns a property, is transferred to a new shareholder.<sup id="cite_ref-34" class="reference"><a href="#cite_note-34"><span class="cite-bracket">[</span>33<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading3"><h3 id="Greece">Greece</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Property_tax&action=edit&section=16" title="Edit section: Greece"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Greece has a Municipal and a Government property tax. The municipal property tax (ΤΑΠ/ΔΤ/ΔΦ) is included in electricity bills and incorporates, among others, charges for street cleaning and lighting. The Government property tax (ENFIA) is a combination of the individual asset's tax based upon floor-area and a progressive real-estate wealth tax per individual which is based on the estimated net-worth of all properties and can reach 2%. </p> <div class="mw-heading mw-heading3"><h3 id="Hong_Kong">Hong Kong</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Property_tax&action=edit&section=17" title="Edit section: Hong Kong"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>In Hong Kong, the property tax is not an <i><a href="/wiki/Ad_valorem_tax" title="Ad valorem tax">ad valorem tax</a></i>; it is actually an <a href="/wiki/Income_tax" title="Income tax">income tax</a>. The taxes that are levied on the value of real estates themselves are called <a href="/wiki/Rates_in_Hong_Kong" title="Rates in Hong Kong">rates</a> and <a href="/wiki/Government_rent_in_Hong_Kong" title="Government rent in Hong Kong">government rent</a> instead. </p><p>According to <a href="/wiki/Inland_Revenue_Ordinance_Cap.112" class="mw-redirect" title="Inland Revenue Ordinance Cap.112">HK Inland Revenue Ordinance</a> IRO s5B, property owners must pay this tax only if they received a <a href="/wiki/Consideration" title="Consideration">consideration</a> such as rental income for the <a href="#Year_of_assessment">year of assessment</a>. The property tax is computed on the <a href="#Net_assessable_value">net assessable value</a> at the standard rate. The period of assessment is from 1 April to 31 March. </p> <div class="mw-heading mw-heading4"><h4 id="Net_assessable_value">Net assessable value</h4><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Property_tax&action=edit&section=18" title="Edit section: Net assessable value"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>The formula is: </p> <dl><dd>Net assessable value = 80% of Assessable value.</dd></dl> <dl><dd>HK property tax payable = Net assessment value X Property tax standard rate</dd></dl> <dl><dd>Assessable value = Rental income + Premium + (Rental bad debt recovered — Irrecoverable rent) – <a href="/wiki/Rates_(tax)#Hong_Kong" title="Rates (tax)">Rates</a> paid by owner.</dd></dl> <div class="mw-heading mw-heading3"><h3 id="India">India</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Property_tax&action=edit&section=19" title="Edit section: India"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Property taxes are levied by either state government or local civic bodies. Property tax or 'house tax' is a local tax on buildings, along with appurtenant land. It is imposed on the Possessor (not the custodian of property as per 1978, 44th amendment of the constitution). It resembles the US-type wealth tax and differs from the excise-type UK rate. The tax power is vested in the states and is delegated to local bodies, specifying the valuation method, rate band, and collection procedures. The tax base is the annual rental value (<a href="/wiki/Rental_value" title="Rental value">ARV</a>) or area-based rating. Owner-occupied and other properties not producing rent are assessed on cost and then converted into ARV by applying a percentage of cost, usually four percent. Most big-city municipals have tax on vacant lands, and other smaller cities and rural areas don't have any property tax on vacant lands. In most cases, civic bodies have taxes exempted on all the buildings and lands used for: religious worship by the public; public burial & cremation; or charitable & educational purposes. Some agricultural or heritage lands are also exempt. Other than that, Central government properties are exempt. Instead, a "service charge" is permissible under executive order. Properties of <a href="/wiki/Foreign_Missions" class="mw-redirect" title="Foreign Missions">foreign missions</a> also enjoy tax exemption without requiring reciprocity. The tax is usually accompanied by service taxes, e.g., water tax, drainage tax, conservancy (sanitation) tax, lighting tax, all using the same tax base. The rate structure is flat on rural (<a href="/wiki/Panchayati_raj" title="Panchayati raj">panchayat</a>) properties, but in the urban (municipal) areas it is mildly progressive with about 80% of assessments falling in the first two brackets.<sup id="cite_ref-35" class="reference"><a href="#cite_note-35"><span class="cite-bracket">[</span>34<span class="cite-bracket">]</span></a></sup> </p><p>Below are details of certain local civic bodies: </p> <table class="wikitable"> <tbody><tr> <th>serial </th> <th>cities </th> <th>Municipal Body </th> <th>Tax on Vacant Land </th> <th>Tax Reference </th></tr> <tr> <td>1 </td> <td><a href="/wiki/Mumbai" title="Mumbai">Mumbai</a> </td> <td><a href="/wiki/Brihanmumbai_Municipal_Corporation" title="Brihanmumbai Municipal Corporation">Brihanmumbai Municipal Corporation</a> (BMC) </td> <td style="background:#9EFF9E;color:black;vertical-align:middle;text-align:center;" class="table-yes">Yes </td> <td><span class="url"><a rel="nofollow" class="external text" href="https://ptaxportal.mcgm.gov.in">ptaxportal<wbr />.mcgm<wbr />.gov<wbr />.in</a></span> </td></tr> <tr> <td>2 </td> <td><a href="/wiki/Delhi" title="Delhi">Delhi</a> </td> <td><a href="/wiki/Municipal_Corporation_of_Delhi" title="Municipal Corporation of Delhi">Municipal Corporation of Delhi</a> (MCD) </td> <td style="background:#9EFF9E;color:black;vertical-align:middle;text-align:center;" class="table-yes">Yes </td> <td> </td></tr> <tr> <td>3 </td> <td><a href="/wiki/Bangalore" title="Bangalore">Bangalore</a> </td> <td><a href="/wiki/Bruhat_Bengaluru_Mahanagara_Palike" title="Bruhat Bengaluru Mahanagara Palike">Bruhat Bengaluru Mahanagara Palike</a> (BBMP) </td> <td style="background:#9EFF9E;color:black;vertical-align:middle;text-align:center;" class="table-yes">Yes </td> <td> </td></tr> <tr> <td>4 </td> <td><a href="/wiki/Hyderabad" title="Hyderabad">Hyderabad</a> </td> <td><a href="/wiki/Greater_Hyderabad_Municipal_Corporation" title="Greater Hyderabad Municipal Corporation">Greater Hyderabad Municipal Corporation</a> (GHMC) </td> <td style="background:#9EFF9E;color:black;vertical-align:middle;text-align:center;" class="table-yes">Yes </td> <td> </td></tr> <tr> <td>5 </td> <td><a href="/wiki/Ahmedabad" title="Ahmedabad">Ahmedabad</a> </td> <td><a href="/wiki/Ahmedabad_Municipal_Corporation" class="mw-redirect" title="Ahmedabad Municipal Corporation">Ahmedabad Municipal Corporation</a> (AMC) </td> <td> </td> <td> </td></tr> <tr> <td>6 </td> <td><a href="/wiki/Chennai" title="Chennai">Chennai</a> </td> <td><a href="/wiki/Greater_Chennai_Corporation" title="Greater Chennai Corporation">Greater Chennai Corporation</a> (GCC) </td> <td style="background:#9EFF9E;color:black;vertical-align:middle;text-align:center;" class="table-yes">Yes </td> <td> </td></tr> <tr> <td>7 </td> <td><a href="/wiki/Kolkata" title="Kolkata">Kolkata</a> </td> <td><a href="/wiki/Kolkata_Municipal_Corporation" title="Kolkata Municipal Corporation">Kolkata Municipal Corporation</a> (KMC) </td> <td style="background:#9EFF9E;color:black;vertical-align:middle;text-align:center;" class="table-yes">Yes </td> <td> </td></tr> <tr> <td>8 </td> <td><a href="/wiki/Surat" title="Surat">Surat</a> </td> <td><a href="/wiki/Surat_Municipal_Corporation" title="Surat Municipal Corporation">Surat Municipal Corporation</a> </td> <td> </td> <td><span class="url"><a rel="nofollow" class="external text" href="https://www.suratmunicipal.gov.in/Departments/PropertyTaxStructure">www<wbr />.suratmunicipal<wbr />.gov<wbr />.in<wbr />/Departments<wbr />/PropertyTaxStructure</a></span> </td></tr> <tr> <td>9 </td> <td><a href="/wiki/Pune" title="Pune">Pune</a> </td> <td><a href="/wiki/Pune_Municipal_Corporation" title="Pune Municipal Corporation">Pune Municipal Corporation</a> </td> <td>Only on Carpet Area of Vacant Land/property </td> <td> </td></tr> <tr> <td>10 </td> <td><a href="/wiki/Jaipur" title="Jaipur">Jaipur</a> </td> <td><a href="/wiki/Jaipur_Municipal_Corporation" title="Jaipur Municipal Corporation">Jaipur Municipal Corporation</a> </td> <td> </td> <td> </td></tr></tbody></table> <div class="mw-heading mw-heading3"><h3 id="Ireland">Ireland</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Property_tax&action=edit&section=20" title="Edit section: Ireland"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1236090951"><div role="note" class="hatnote navigation-not-searchable">Main article: <a href="/wiki/Local_Property_Tax_(Ireland)" class="mw-redirect" title="Local Property Tax (Ireland)">Local Property Tax (Ireland)</a></div> <p>A Local Property Tax came into effect in the <a href="/wiki/Republic_of_Ireland" title="Republic of Ireland">Republic of Ireland</a> on 1 July 2013, and is collected by the <a href="/wiki/Revenue_Commissioners" title="Revenue Commissioners">Revenue Commissioners</a>. The tax is on residential properties. The property owner is liable (though in the case of leases for longer than twenty years, the tenant is liable). The revenue funds the provision of services by <a href="/wiki/Local_government_in_the_Republic_of_Ireland" title="Local government in the Republic of Ireland">local authorities</a>. Such services include public parks, libraries, open spaces and leisure amenities, planning and development, fire and emergency services, maintenance, and street cleaning and lighting. </p><p>The tax is based upon market value, taxed via a system of market bands. As of 2021<sup class="plainlinks noexcerpt noprint asof-tag update" style="display:none;"><a class="external text" href="https://en.wikipedia.org/w/index.php?title=Property_tax&action=edit">[update]</a></sup> the initial national central rate of the tax is 0.18% of a property's value up to €1 million. Properties valued over €1 million are assessed 0.25% on the excess. From 1 January 2015 local authorities can vary LPT rates at up to 15% below or above the national central rate. </p><p>In the case of properties valued over €1 million, no banding applies – 0.18% is charged on the first €1 million (€1,800) and 0.25% on the balance. The government estimates that 85% to 90% of all properties fall within the first five taxation bands.<sup id="cite_ref-36" class="reference"><a href="#cite_note-36"><span class="cite-bracket">[</span>35<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-37" class="reference"><a href="#cite_note-37"><span class="cite-bracket">[</span>36<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading3"><h3 id="Italy">Italy</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Property_tax&action=edit&section=21" title="Edit section: Italy"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>In <a href="/wiki/Italy" title="Italy">Italy</a> property tax includes municipal property tax, transfer tax, and value-added tax (VAT). </p> <ul><li><b>Immobiliare (Real Estate) Tax</b>: The primary property tax in Italy is the <span lang="it" dir="ltr">Imposta Municipale Unica</span> (IMU), commonly known as the municipal property tax. The tax is charged on the ownership of <b>buildings</b>, <b>buildable areas</b> and <b>agriculturallands</b> situated within the Italian territory. IMU is an annual tax levied on the cadastral income of the property, with rates varying based on the municipality. Typically, IMU rates range from 0.4% to 0.8%, and the tax is due by September 30 each year. There are two exceptions for IMU. First, the building used as a first house by the taxpayer. Second, according to the Law 208/2015, the agricultural land, cultivated, owned and run by farmers and professional agricultural entrepreneurs.<sup id="cite_ref-38" class="reference"><a href="#cite_note-38"><span class="cite-bracket">[</span>37<span class="cite-bracket">]</span></a></sup></li> <li><b>Transfer Tax</b>: The <span lang="it">Imposta di Registro</span>, or Registration Tax is applicable during property transactions and varies based on the property type, with rates ranging from 2% to 9%. This <span lang="it" dir="ltr">imposta di registro</span> is necessary because all citizens are obliged to make an official record of all changes of deeds in a public register, in this case the <a href="/wiki/Agenzia_delle_Entrate" title="Agenzia delle Entrate">Tax Agency Office</a> (<span lang="it" dir="ltr">Ufficio dell’Agenzia delle Entrate</span>).<sup id="cite_ref-39" class="reference"><a href="#cite_note-39"><span class="cite-bracket">[</span>38<span class="cite-bracket">]</span></a></sup></li> <li><b>Value Added Tax (VAT)</b>: Buyers of new properties or those substantially renovated may be subject to Value Added Tax (VAT) at rates between 4% and 22%, depending on the property's type and location.</li></ul> <p>The total property tax amount paid in Italy depends on factors such as property value, location, and residency status. </p><p>Foreign nationals owning property in Italy should be aware of their tax obligations. While Italy does not impose specific property taxes based solely on foreign nationality, individuals must comply with reporting requirements for foreign assets and income under Italian tax laws. Failure to meet these obligations can lead to penalties.<sup id="cite_ref-40" class="reference"><a href="#cite_note-40"><span class="cite-bracket">[</span>39<span class="cite-bracket">]</span></a></sup> </p><p><b><span lang="it" dir="ltr">Imposta sul valore degli immobili situati all’estero</span></b> (LVIE) is a wealth tax on real estate properties owned outside of Italy. Italian residents who own property abroad are obliged to pay the LVIE. The tax is paid by: </p> <ul><li>owners of real estate for any use whatsoever, including those instrumental by nature</li> <li>Individuals possessing rights in rem such as <a href="/wiki/Usufruct" title="Usufruct">usufruct</a>, use, habitation, emphyteusis, and surface over the same property</li> <li>concessionaires, in the case of concession of state-owned areas</li> <li>renters, especially in the context of real estate, which can involve properties either currently being built or undergoing construction, leased through financing agreements.</li></ul> <p><b><span lang="it">The Imposta unica comunale</span></b> (IUC) was a tax in the Italian tax system introduced by the Stability Law for 2014.<sup id="cite_ref-41" class="reference"><a href="#cite_note-41"><span class="cite-bracket">[</span>40<span class="cite-bracket">]</span></a></sup> The intention behind this tax was to make the regulations on local property taxation organic. Although its name implies a sense of unity, the IUC did not replace all municipal taxes; instead, it brought together three distinct components: the <b>IMU</b> (<span lang="it" dir="ltr">Imposta municipale propria</span>), the <b>TASI</b> (<span lang="it" dir="ltr">Tributo per i servizi indivisibili</span>) and the <b>TARI</b> (<span lang="it" dir="ltr">Tassa sui rifiuti</span>).<sup id="cite_ref-42" class="reference"><a href="#cite_note-42"><span class="cite-bracket">[</span>41<span class="cite-bracket">]</span></a></sup> With the Budget Law 2020, TASI is abolished and replaced by the new IMU. </p> <ul><li><b>IMU</b> (<span lang="it" dir="ltr">Imposta municipale propria</span>): Single municipal tax or own municipal tax is the tax due for the ownership of buildings, excluding main homes classified in cadastral categories.<sup id="cite_ref-43" class="reference"><a href="#cite_note-43"><span class="cite-bracket">[</span>42<span class="cite-bracket">]</span></a></sup></li> <li><b>TASI</b> (<span lang="it" dir="ltr">Tributo per i servizi indivisibili</span>): The tax for indivisible services contributes to the financing of the indivisible services provided by the municipality (e.g.: roads, public lighting, green areas).<sup id="cite_ref-44" class="reference"><a href="#cite_note-44"><span class="cite-bracket">[</span>43<span class="cite-bracket">]</span></a></sup></li> <li><b>TARI</b> (<span lang="it" dir="ltr">Tassa sui rifiuti</span>): The waste tax is the tax intended to finance the costs relating to the waste collection and disposal service and is payable by anyone who owns or holds for any reason premises or open areas liable to produce such waste.<sup id="cite_ref-45" class="reference"><a href="#cite_note-45"><span class="cite-bracket">[</span>44<span class="cite-bracket">]</span></a></sup></li></ul> <div class="mw-heading mw-heading3"><h3 id="Jamaica">Jamaica</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Property_tax&action=edit&section=22" title="Edit section: Jamaica"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>This tax is paid annually and is based on a percentage of the unimproved value of a property. </p> <div class="mw-heading mw-heading3"><h3 id="Lithuania">Lithuania</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Property_tax&action=edit&section=23" title="Edit section: Lithuania"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>The tax period for a property tax is a calendar year. Property tax rate ranging from 0.3% to 1% the tax value of real estate is determined by the municipality. </p><p>Since 1 January 2015 if the person's property value is higher than 220,000 euros, then a 0.5 per cent tax applies to the excess. </p> <div class="mw-heading mw-heading3"><h3 id="Luxembourg">Luxembourg</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Property_tax&action=edit&section=24" title="Edit section: Luxembourg"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Property tax in Luxembourg is calculated on the basis of the property's "unitary value" determined by tax authorities and levied by the <a href="/wiki/Communes_of_Luxembourg" title="Communes of Luxembourg">communes</a>. The tax is calculated as property unitary value * assessment rate * communal rate. The assessment rate is determined by the legislator and generally ranges from 0.7% to 1%. The communal rate is set by the communal authority and varies from 120% to 900% depending on the municipality. </p><p>Luxembourg has minimal property taxes compared to its neighbours in <a href="/wiki/Benelux" title="Benelux">Benelux</a> or in the <a href="/wiki/European_Union" title="European Union">European Union</a>. It amounts to more or less €150 for a €500,000 apartment in Luxembourg City.<sup id="cite_ref-46" class="reference"><a href="#cite_note-46"><span class="cite-bracket">[</span>45<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-47" class="reference"><a href="#cite_note-47"><span class="cite-bracket">[</span>46<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading3"><h3 id="Czech_Republic">Czech Republic</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Property_tax&action=edit&section=25" title="Edit section: Czech Republic"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>There are two types of property tax in the Czech Republic: tax on estate and tax on real estate.<sup id="cite_ref-auto_48-0" class="reference"><a href="#cite_note-auto-48"><span class="cite-bracket">[</span>47<span class="cite-bracket">]</span></a></sup> </p><p>The subjects of the tax on estate are all estates in the legislation of the Czech Republic excepting particular exceptions: estates which are covered by taxed real estates (these estates are not taxed only on that part where the real estate is located), forests, body of water, estates with the goal of defence the country.<sup id="cite_ref-auto2_49-0" class="reference"><a href="#cite_note-auto2-49"><span class="cite-bracket">[</span>48<span class="cite-bracket">]</span></a></sup> The payer of the tax is the owner on this particular estate. There are different types of taxes on estate depending on purpose (fields have lower coefficient than estates denoted for industry). There is a difference in the tax on building sites. Building sides with no real estate on it have constant coefficient 2 Kč per square metre whereas buildings sites with real property (those part of the building sites which are not covered by that particular real property) are taxed according to number of citizens and location of particular village/town/city.<sup id="cite_ref-auto2_49-1" class="reference"><a href="#cite_note-auto2-49"><span class="cite-bracket">[</span>48<span class="cite-bracket">]</span></a></sup> </p><p>The subjects of the tax on real estate are all buildings and accommodation units in the legislation of the Czech Republic apart from those buildings composed of accommodation units that are already taxed (block of flats,...). The payer is again the owner of the real estate. The tax base from buildings and accommodations units is the area of the built-up surface.<sup id="cite_ref-auto_48-1" class="reference"><a href="#cite_note-auto-48"><span class="cite-bracket">[</span>47<span class="cite-bracket">]</span></a></sup> </p><p>Facts for both taxes: </p> <ol><li>All earnings stemming from property tax (paid by payers of taxes) in particular village/town/city goes via tax office back to that particular village/town/city<sup id="cite_ref-50" class="reference"><a href="#cite_note-50"><span class="cite-bracket">[</span>49<span class="cite-bracket">]</span></a></sup></li> <li>Every village/town/city has an authorization for adjusting its coefficient on property tax (they are 1, 2, 3, 4, 5 – which means how many times the originally assessed tax will be multiplied)<sup id="cite_ref-auto2_49-2" class="reference"><a href="#cite_note-auto2-49"><span class="cite-bracket">[</span>48<span class="cite-bracket">]</span></a></sup></li> <li>Tax year is the calendar year<sup id="cite_ref-auto_48-2" class="reference"><a href="#cite_note-auto-48"><span class="cite-bracket">[</span>47<span class="cite-bracket">]</span></a></sup></li> <li>Tax return must be handed by the end of January of the tax year. If payer did it in the previous tax year and circumstances of taxes did not change, then the payer does not have to hand tax return and the tax is assessed automatically by the relevant authority<sup id="cite_ref-auto_48-3" class="reference"><a href="#cite_note-auto-48"><span class="cite-bracket">[</span>47<span class="cite-bracket">]</span></a></sup></li> <li>Tax is in two exactly the same repayments by the end of May and November respectively. (As far as normal non businesses are concerned)<sup id="cite_ref-auto2_49-3" class="reference"><a href="#cite_note-auto2-49"><span class="cite-bracket">[</span>48<span class="cite-bracket">]</span></a></sup></li></ol> <p>Important notion: There is a difference between the person who pays tax physically and the person holds the tax burden. In this type of tax in the Czech Republic it is always the same person, that is why it is omitted. </p> <div class="mw-heading mw-heading3"><h3 id="Moldova">Moldova</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Property_tax&action=edit&section=26" title="Edit section: Moldova"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <div class="mw-heading mw-heading4"><h4 id="Transnistria">Transnistria</h4><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Property_tax&action=edit&section=27" title="Edit section: Transnistria"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>The law in <a href="/wiki/Transnistria" title="Transnistria">Transnistria</a> establishes tax rates for apartments (0.3%) and houses (0.2%).<sup id="cite_ref-51" class="reference"><a href="#cite_note-51"><span class="cite-bracket">[</span>50<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading3"><h3 id="Netherlands">Netherlands</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Property_tax&action=edit&section=28" title="Edit section: Netherlands"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Property tax (Dutch: <i>Onroerendezaakbelasting (OZB)</i>) is levied on property on a municipal basis. Only the owners of residential property and people who rent/own commercial space are taxed. People who rent a home do not pay property tax. Municipalities combine their property taxes with a tax for garbage collection and for the sewer system. Owners and users of property and land also pay taxes based on the value of property to the water boards for flood protection and water and wastewater treatment ("waterschapsbelasting"). A percentage of the value of a house ("<i>huurwaardeforfait</i>") is added to the income of the owner, so the owner of a house pays more income tax. All property-related taxes are based on the value of the house estimated by the municipality. </p> <div class="mw-heading mw-heading3"><h3 id="Portugal">Portugal</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Property_tax&action=edit&section=29" title="Edit section: Portugal"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Portugal has divided their property taxation into two brackets, pre-purchase taxes and post-purchase taxes (of property). </p><p>Pre-Purchase/ Purchasing Real Estate Taxes: If an individual is looking to buy real estate in Portugal, they can be expected to pay a multitude of taxes. First, the individual will have to pay the 'Portugal Property Transfer Tax' (as referred to as 'IMPOSTO MUNICIPAL SOBRE AS TRANSMISSÕES ONEROSAS DE IMÓVEIS). This tax is applied when there is a transfer of ownership of a certain property. The rates of this tax can range from as low as 1% and up to 8%-- these taxes are dependent on a few considerations, which include "the purchase price for the real estate, the location of the property, and whether it is the first or second home in Portugal."<sup id="cite_ref-52" class="reference"><a href="#cite_note-52"><span class="cite-bracket">[</span>51<span class="cite-bracket">]</span></a></sup> In addition, a 'Stamp Tax' (Imposto de Selo) will also be a prepurchase tax applied before the sale of real estate. This is one of the oldest taxes in Portugal, and it is applied to all the official paperwork, such as deeds, contracts, mortgage agreements, and bank statements that make the sale legal and 'official' according to the courts.<sup id="cite_ref-auto5_53-0" class="reference"><a href="#cite_note-auto5-53"><span class="cite-bracket">[</span>52<span class="cite-bracket">]</span></a></sup> This responsibility "is accounted for by the buyer, charged at a fixed rate of 0.8% of the property’s registered fiscal value."<sup id="cite_ref-auto5_53-1" class="reference"><a href="#cite_note-auto5-53"><span class="cite-bracket">[</span>52<span class="cite-bracket">]</span></a></sup> </p><p>Post Purchase Real Estate Taxes: Property Tax (also known as: “IMI – Imposto Municipal Sobre Imóveis”) is "computed on the tax registration value of urban and rural properties located in Portuguese territory."<sup id="cite_ref-auto4_54-0" class="reference"><a href="#cite_note-auto4-54"><span class="cite-bracket">[</span>53<span class="cite-bracket">]</span></a></sup> IMI is based on the type of property one possesses: "Urban property- 0.3 to 0.45%, Rural property- 0.8% Property owned by residents in offshores (except individuals)- 7.5%."<sup id="cite_ref-auto4_54-1" class="reference"><a href="#cite_note-auto4-54"><span class="cite-bracket">[</span>53<span class="cite-bracket">]</span></a></sup> There are also quite a few tax reductions and exemptions individuals can qualify/ take advantage of properties that are considered a permanent residence (only viable for three years), residencies that have an occupant with multiple dependents registered to them, property that is deemed low in value and is owned by individuals of a low socio-economic standard according to the government, property that is considered a part of the tourism circuit, property that can help with renewable energy and even stores deemed historical or culturally impactful.<sup id="cite_ref-auto4_54-2" class="reference"><a href="#cite_note-auto4-54"><span class="cite-bracket">[</span>53<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading3"><h3 id="Slovakia">Slovakia</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Property_tax&action=edit&section=30" title="Edit section: Slovakia"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>The law in Slovakia distinguishes 3 types of the real estate tax (Slovak: <i>Daň z nehnuteľností</i>): – Land tax – Building tax – Tax on apartments and non-residential premises in an apartment building. </p><p>The administration of real estate tax is handled by the municipality in whose territory the real estate lies. In cities with multiple city districts, the tax administration of real estate tax is handled by the department of local taxes and fees and not by the city districts. For example, Bratislava or Košice.<sup id="cite_ref-cita_55-0" class="reference"><a href="#cite_note-cita-55"><span class="cite-bracket">[</span>54<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading4"><h4 id="Origin_and_termination_of_tax_liability">Origin and termination of tax liability</h4><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Property_tax&action=edit&section=31" title="Edit section: Origin and termination of tax liability"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>The tax liability arises on 1 January of the tax period following the tax period in which the taxpayer became the owner, administrator, tenant, or user of the taxable property and expires on 31 December of the tax period in which the taxpayer lost ownership, administration, lease or use of the real estate. If the taxpayer becomes the owner, administrator, tenant, or user of the real estate on 1 January, the current tax period, the tax liability arises on this day. The decisive factor for the collection of the tax as of 1 January is one tax period. Changes in taxable facts that occur during the tax period are not taken into account. </p> <div class="mw-heading mw-heading4"><h4 id="Declaration">Declaration</h4><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Property_tax&action=edit&section=32" title="Edit section: Declaration"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>The tax return is filed by the taxpayer, whose law on local taxes defines separately for land, buildings, flats, and non-residential parameters. The taxpayer files a tax return for the tax period in which the tax liability was incurred. The taxpayer (i.e. the taxable person) is obliged to pay the real estate tax return to the relevant tax administrator (i.e. the Municipality) by 31 January of the liability period. In other tax periods, the tax return is not filed and the taxpayer receives a decision on the tax levied from the administrator. For example, if you acquire a property on 25 August 2019, you are required to pay the tax return by 31 January 2020. However, only if the property will be registered in the real estate cadastre on 1 January 2020. A taxpayer who acquired the property by auctioning during the tax period is obliged to state the return within 30 days from the date of the tax liability.<sup id="cite_ref-cita_55-1" class="reference"><a href="#cite_note-cita-55"><span class="cite-bracket">[</span>54<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading4"><h4 id="Co-ownership">Co-ownership</h4><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Property_tax&action=edit&section=33" title="Edit section: Co-ownership"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>If the land, building, flat and non-residential space in a residential building are co-owned by several persons, the declaration shall be submitted by each individual or legal person. Specifically, the co-owner should state real estate tax up to the amount of his co-ownership share. If the co-owners agree, the declaration will be submitted by a chosen representative. If this occurs all co-owners are obliged to mention this fact in the declaration. This does not apply to spouses who own land, a building, a flat, or a non-residential space in an apartment building in the non-share co-ownership of the spouses. In this case, the declaration is filed by one of the spouses.<sup id="cite_ref-cita_55-2" class="reference"><a href="#cite_note-cita-55"><span class="cite-bracket">[</span>54<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading4"><h4 id="How_to_proceed_when_filing_a_tax_return">How to proceed when filing a tax return</h4><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Property_tax&action=edit&section=34" title="Edit section: How to proceed when filing a tax return"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>The tax return is filed in the prescribed documentation depending on whether it is an individual or a legal entity. To complete the documentation, it is necessary to send documents that prove changes in one's property (e.g. a copy of the decision to allow a deposit in the real estate cadastre, a decision on inheritance, etc.). Possible changes in the ownership of real estate are, for example, the sale or purchase of the real estate, inheritance, donation, building approval, removal of the building, and the like. The duly completed form must be submitted to the city or municipal office in person or appoint a representative.<sup id="cite_ref-cita_55-3" class="reference"><a href="#cite_note-cita-55"><span class="cite-bracket">[</span>54<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading4"><h4 id="Electronic_services">Electronic services</h4><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Property_tax&action=edit&section=35" title="Edit section: Electronic services"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>The law does not stipulate the obligation of the municipality to finance electronic services, and thus e.g. during the tax return by electronic means while providing for the possibility of providing them. Whether it is possible to communicate with the tax administrator electronically, the municipality shall publish on its website in the form of an adopted generally binding regulation in which the details of electronic communication and provision of electronic services are laid down.<sup id="cite_ref-cita_55-4" class="reference"><a href="#cite_note-cita-55"><span class="cite-bracket">[</span>54<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading4"><h4 id="Exemption_from_tax">Exemption from tax</h4><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Property_tax&action=edit&section=36" title="Edit section: Exemption from tax"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <ul><li>land, buildings, flats, and non-residential premises owned by the municipality which is the tax administrator, and land, buildings, flats, and non-residential premises owned or managed by city districts in <a href="/wiki/Bratislava" title="Bratislava">Bratislava</a> and Košice,</li> <li>land and buildings owned by another state used by individual who have privileges and immunities under international law and are not citizens of the Slovak Republic provided that reciprocity is guaranteed,</li> <li>land and buildings or parts thereof owned by churches and religious societies registered by the state, which are used for education, scientific research purposes, or the performance of religious ceremonies,</li> <li>land and buildings or parts thereof owned by public universities or owned by the state under the administration of state universities for higher education or scientific research purposes,</li> <li>land and buildings or parts thereof owned by the state under the administration of the Slovak Academy of Sciences or owned by public research institution used for scientific research purposes,</li> <li>land and buildings or parts thereof owned by the state or self-governing regions serving kindergartens, primary education, secondary education, and higher vocational education and serving practical training centers and if they are within the founding competence of the state or self-governing regions,</li> <li>lands of publicly accessible parks owned by medical facilities providing institutional health care,</li> <li>land, buildings, and non-residential premises owned by the Slovak Red Cross.<sup id="cite_ref-cita_55-5" class="reference"><a href="#cite_note-cita-55"><span class="cite-bracket">[</span>54<span class="cite-bracket">]</span></a></sup></li></ul> <div class="mw-heading mw-heading4"><h4 id="Payment_of_tax">Payment of tax</h4><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Property_tax&action=edit&section=37" title="Edit section: Payment of tax"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>The tax administrator will send an assessment for the relevant tax period, stating the amount of tax, usually by 15 May. The levied real estate tax is payable within 15 days from the date of entry into force of the decision.<sup id="cite_ref-cita_55-6" class="reference"><a href="#cite_note-cita-55"><span class="cite-bracket">[</span>54<span class="cite-bracket">]</span></a></sup> </p><p>The tax administrator may also determine the payment of real estate tax in installments, while the due date of individual installments shall be determined in the decision by which the tax is levied. If the tax levied is higher than EUR 33,000, the city/municipality shall determine the payment of the tax in at least two equal installments. You can also pay the tax at once but within the first installment.<sup id="cite_ref-cita_55-7" class="reference"><a href="#cite_note-cita-55"><span class="cite-bracket">[</span>54<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading4"><h4 id="Sanctions">Sanctions</h4><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Property_tax&action=edit&section=38" title="Edit section: Sanctions"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>If you do not file a tax return for real estate tax within the deadline, the tax administrator will impose a fine up to the amount of tax levied, not less than 5 euros, but not more than 3,000 euros.<sup id="cite_ref-cita_55-8" class="reference"><a href="#cite_note-cita-55"><span class="cite-bracket">[</span>54<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading3"><h3 id="Sweden">Sweden</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Property_tax&action=edit&section=39" title="Edit section: Sweden"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <div class="mw-heading mw-heading4"><h4 id="Municipal_and_national_property_taxes">Municipal and national property taxes</h4><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Property_tax&action=edit&section=40" title="Edit section: Municipal and national property taxes"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>There are following categories for single-family dwellings in Sweden: </p> <ul><li>Single-family dwelling - municipal property tax is 0,75% of the property's taxable value (limit - there is a maximum tax)</li> <li>Newly constructed single-family dwellings and owner-occupied flats <ul><li>for valuation year after 2012 - not subject to any municipal property tax for the first 15 years</li> <li>for valuation year before 2012 different</li> <li>(valuation year = the year when the construction of the house was completed)</li></ul></li> <li>Single family-dwelling presently under construction</li> <li>Several residential buildings on the same plot of a single-family land plot</li> <li>Single-family dwelling on freehold land</li> <li>Leasehold land</li> <li>Undeveloped single-family plots</li></ul> <p>Other categories include Agriculture, Owner occupied flats, Tenement building, Industrial premises, etc. </p><p>Rental income is taxed as part of a taxpayer's annual income. </p> <div class="mw-heading mw-heading4"><h4 id="Penalties">Penalties</h4><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Property_tax&action=edit&section=41" title="Edit section: Penalties"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>In case of submitting false or inadequate information in a tax return, the taxpayer faces a penalty. An individual can be charged up to 40% of the tax, the amount differs (depends on the type of disinformation). </p><p>In case of late filling the consequences are similar. </p> <div class="mw-heading mw-heading4"><h4 id="Payment">Payment</h4><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Property_tax&action=edit&section=42" title="Edit section: Payment"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Tax payments are made in monthly instalments. Taxpayers have 90 days to pay any owed balance, in case of overpaying the money is refunded within a year from the end of the fiscal year.<sup id="cite_ref-56" class="reference"><a href="#cite_note-56"><span class="cite-bracket">[</span>55<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading3"><h3 id="Spain">Spain</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Property_tax&action=edit&section=43" title="Edit section: Spain"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Property tax in <a href="/wiki/Spain" title="Spain">Spain</a> refers to the various taxes associated with buying, selling, and owning real estate within the country's borders. These taxes differ for residents and non-residents and encompass a range of fiscal obligations that property owners must navigate. </p><p><b>Buying Property Tax</b>: The acquisition of property in Spain entails the payment of several taxes, typically ranging from 8% to 11.5% of the property's value. This applies to both newly built properties, often sold by banks or construction companies, and resale properties previously owned by individuals. The tax burden is distributed among different parties involved in the transaction, with specific percentages allocated to various tax categories. </p><p><b>Selling Property Tax</b>: When selling property in Spain, sellers face obligations related to <span lang="es" dir="ltr">Plusvalia</span> and Capital Gains Tax. </p> <ul><li><b><span lang="es" dir="ltr">Plusvalia</span></b>: A council tax which is a tax levied by the local Town Hall, calculated based on the increase in the land's value (known as valor catastral) over the ownership period. Each beneficiary is responsible for paying the tax on any single asset exceeding their individual share of the asset's value.<sup id="cite_ref-57" class="reference"><a href="#cite_note-57"><span class="cite-bracket">[</span>56<span class="cite-bracket">]</span></a></sup></li> <li><b>Capital Gains Tax</b>: The Capital Gains Tax is 19% for non residents from <a href="/wiki/European_Economic_Area" title="European Economic Area">European Economic Area</a> and 24% for non residents from other countries. For residents the capital gains tax ranges from 19% to 23% but they can also get tax relief if they have lived in the property for at least three years before selling it.</li></ul> <p><b>Real Estate Tax</b> (<span lang="es" dir="ltr">Impuesto sobre Bienes Inmuebles</span>): The tax is imposed on the value of ownership and other rights pertaining to real estate situated within the municipality responsible for tax collection. The tax is levied by local councils. Its administration is a joint responsibility between the State Administration and local councils. It was enacted on January 1, 1990. The real estate tax ranges from 0.4% to 1.1% based on the region. </p><p><b>Refuse Collection</b>: A small tax paid annually and collected by local municipality. It covers drainage & refuse collection.<sup id="cite_ref-58" class="reference"><a href="#cite_note-58"><span class="cite-bracket">[</span>57<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading3"><h3 id="United_Kingdom">United Kingdom</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Property_tax&action=edit&section=44" title="Edit section: United Kingdom"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1236090951"><div role="note" class="hatnote navigation-not-searchable">Main articles: <a href="/wiki/Council_Tax" title="Council Tax">Council Tax</a> and <a href="/wiki/Stamp_duty_in_the_United_Kingdom" title="Stamp duty in the United Kingdom">Stamp duty in the United Kingdom</a></div> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1236090951"><div role="note" class="hatnote navigation-not-searchable">See also: <a href="/wiki/Business_rates_in_England_and_Wales" class="mw-redirect" title="Business rates in England and Wales">Business rates in England and Wales</a></div> <p>In the UK the <i>ownership</i> of residential property or land is not taxed, a situation almost unique in the <a href="/wiki/Organisation_for_Economic_Co-operation_and_Development" class="mw-redirect" title="Organisation for Economic Co-operation and Development">OECD</a>.<sup id="cite_ref-59" class="reference"><a href="#cite_note-59"><span class="cite-bracket">[</span>58<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-60" class="reference"><a href="#cite_note-60"><span class="cite-bracket">[</span>59<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-61" class="reference"><a href="#cite_note-61"><span class="cite-bracket">[</span>60<span class="cite-bracket">]</span></a></sup> Instead, the <a href="/wiki/Council_Tax" title="Council Tax">Council Tax</a> is usually paid by the <i>resident</i> of a property, and only in the case of unoccupied property does the owner become liable to pay it (although owners can often obtain a discount or an exemption for empty properties).<sup id="cite_ref-62" class="reference"><a href="#cite_note-62"><span class="cite-bracket">[</span>61<span class="cite-bracket">]</span></a></sup> </p><p><a href="/wiki/HM_Revenue_and_Customs" title="HM Revenue and Customs">HM Revenue and Customs</a> (HMRC) guidelines state: </p> <dl><dd>"Council Tax is a tax on property. In principle it may be an allowable deduction in those instances where other property-based expenses are deductible."<sup id="cite_ref-63" class="reference"><a href="#cite_note-63"><span class="cite-bracket">[</span>62<span class="cite-bracket">]</span></a></sup></dd></dl> <p>The Valuation Tribunal Service states that: </p> <dl><dd>"The tax is a mix of a property tax and a personal tax. Generally, where two or more persons reside in a dwelling the full tax is payable. If one person resides in the dwelling then 75% is payable. An empty dwelling attracts only a 50% charge unless the billing authority has made a determination otherwise."<sup id="cite_ref-64" class="reference"><a href="#cite_note-64"><span class="cite-bracket">[</span>63<span class="cite-bracket">]</span></a></sup></dd></dl> <p>The Council Tax depends on the value of the property, but is not calculated as a simple percentage. Instead, the property is allocated to a Council Tax band, (9 in England and 8 in Scotland and Wales). Valuation is carried out by the Valuation Office Agency under the auspices of HMRC.<sup id="cite_ref-65" class="reference"><a href="#cite_note-65"><span class="cite-bracket">[</span>64<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-66" class="reference"><a href="#cite_note-66"><span class="cite-bracket">[</span>65<span class="cite-bracket">]</span></a></sup> </p><p><a href="/wiki/Stamp_duty_in_the_United_Kingdom" title="Stamp duty in the United Kingdom">Stamp Duty Land Tax</a> (SDLT) is a <a href="/wiki/Progressive_tax" title="Progressive tax">progressive tax</a> which applies when purchasing "a residential property or a piece of land in England or Northern Ireland".<sup id="cite_ref-uk-sdlt_67-0" class="reference"><a href="#cite_note-uk-sdlt-67"><span class="cite-bracket">[</span>66<span class="cite-bracket">]</span></a></sup> As of 2023, the purchase of a <a href="/wiki/Primary_residence" title="Primary residence">primary residence</a> worth up to £250,000, by a UK resident, is tax-free with respect to SDLT.<sup id="cite_ref-uk-sdlt_67-1" class="reference"><a href="#cite_note-uk-sdlt-67"><span class="cite-bracket">[</span>66<span class="cite-bracket">]</span></a></sup> Some purchases by non-UK residents are subject to a further 2% surcharge.<sup id="cite_ref-uk-sdlt_67-2" class="reference"><a href="#cite_note-uk-sdlt-67"><span class="cite-bracket">[</span>66<span class="cite-bracket">]</span></a></sup> Purchases of non-primary residences are subject to an increased SDLT rate schedule.<sup id="cite_ref-uk-sdlt_67-3" class="reference"><a href="#cite_note-uk-sdlt-67"><span class="cite-bracket">[</span>66<span class="cite-bracket">]</span></a></sup> As of 2023, a first-time buyer of a <a href="/wiki/Primary_residence" title="Primary residence">primary residence</a> receives SDLT relief, for properties worth up to £625,000, in the form of reduced SDLT rates (including a 0% bracket up to £425,000).<sup id="cite_ref-uk-sdlt_67-4" class="reference"><a href="#cite_note-uk-sdlt-67"><span class="cite-bracket">[</span>66<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading3"><h3 id="United_States">United States</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Property_tax&action=edit&section=45" title="Edit section: United States"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <figure typeof="mw:File/Thumb"><a href="/wiki/File:Property_taxes_by_county.webp" class="mw-file-description"><img src="//upload.wikimedia.org/wikipedia/commons/thumb/8/8c/Property_taxes_by_county.webp/500px-Property_taxes_by_county.webp.png" decoding="async" width="500" height="336" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/8/8c/Property_taxes_by_county.webp/750px-Property_taxes_by_county.webp.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/8/8c/Property_taxes_by_county.webp/1000px-Property_taxes_by_county.webp.png 2x" data-file-width="1919" data-file-height="1291" /></a><figcaption>Median property tax paid by county <br /> <style data-mw-deduplicate="TemplateStyles:r981673959">.mw-parser-output .legend{page-break-inside:avoid;break-inside:avoid-column}.mw-parser-output .legend-color{display:inline-block;min-width:1.25em;height:1.25em;line-height:1.25;margin:1px 0;text-align:center;border:1px solid black;background-color:transparent;color:black}.mw-parser-output .legend-text{}</style><span class="legend-color mw-no-invert" style="background-color:#c4c4c4; color:black;"> </span> -$500, <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r981673959"><span class="legend-color mw-no-invert" style="background-color:#d3eec6; color:black;"> </span> $1,000, <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r981673959"><span class="legend-color mw-no-invert" style="background-color:#8ad1ba; color:black;"> </span> $2,000, <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r981673959"><span class="legend-color mw-no-invert" style="background-color:#40a8bf; color:black;"> </span> $3,000, <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r981673959"><span class="legend-color mw-no-invert" style="background-color:#1f92a9; color:black;"> </span> $4,000, <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r981673959"><span class="legend-color mw-no-invert" style="background-color:#2c75af; color:white;"> </span> $5,000, <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r981673959"><span class="legend-color mw-no-invert" style="background-color:#154293; color:white;"> </span> $6,000, <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r981673959"><span class="legend-color mw-no-invert" style="background-color:#000f65; color:white;"> </span> $7,000+</figcaption></figure> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1236090951"><div role="note" class="hatnote navigation-not-searchable">Main article: <a href="/wiki/Property_tax_in_the_United_States" title="Property tax in the United States">Property tax in the United States</a></div> <p>In the United States, property tax on real estate is usually levied by the local government. The national government levies no real estate tax, nor property tax. State governments levy 3% of the total property tax collected. The other 97% is collected by <a href="/wiki/County_(United_States)" title="County (United States)">counties</a>, <a href="/wiki/Municipal_government" class="mw-redirect" title="Municipal government">municipalities</a>, <a href="/wiki/School_district#United_States" title="School district">schools</a>, <a href="/wiki/Community_colleges_in_the_United_States" title="Community colleges in the United States">community colleges</a>, and many other special-purpose governmental agencies, e.g. libraries, museums, parks, bridge authorities.<sup id="cite_ref-NatConStateLegislatures_68-0" class="reference"><a href="#cite_note-NatConStateLegislatures-68"><span class="cite-bracket">[</span>67<span class="cite-bracket">]</span></a></sup> Rates vary across the states, between about 0% and 4% of the home value.<sup id="cite_ref-69" class="reference"><a href="#cite_note-69"><span class="cite-bracket">[</span>68<span class="cite-bracket">]</span></a></sup> The assessment is made up of two components—the improvement or building value and the land or site value. The property tax is the main tax supporting local education, police, fire protection, government, roads, and most infrastructure, e.g. sewers, bridges, street lights. Many state and local jurisdictions add personal property taxes. (See exceptions below.) </p> <div class="mw-heading mw-heading2"><h2 id="History_of_property_tax">History of property tax</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Property_tax&action=edit&section=46" title="Edit section: History of property tax"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Before the presence of a monetary system, taxes were mostly paid as a percentage of crops raised. Later, the property tax of ancient world, parts of medieval Europe and American colonies was rather based on the area of the property rather than on its value. Finally, the property's gross output (e.g. annual income) were used as the base of taxation.<sup id="cite_ref-70" class="reference"><a href="#cite_note-70"><span class="cite-bracket">[</span>69<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading3"><h3 id="Ancient_times">Ancient times</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Property_tax&action=edit&section=47" title="Edit section: Ancient times"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>The first ever tax records, dating from about six thousand years BCE, were in the form of soil tablets which were found in city-state of Lagash (Now in the territory of current Iraq). The system was called bala (rotation). It was such that each month one particular area of city was taxed, which allowed to make such arduous task less difficult. In Ancient Egypt the taxes were levied against the value of grain, cattle, oil, beer and also land. By that time only one person out of 100 were literate. Some of these people were tax assessors. They kept records about owners of land along with its size. They collected annual data by calculating cattle and checking the crop yields. If the taxpayer was not able to pay the tax, he was brought before the court. Tax assessors were highly respected people due to their ability and skills.<sup id="cite_ref-71" class="reference"><a href="#cite_note-71"><span class="cite-bracket">[</span>70<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading3"><h3 id="Medieval_times">Medieval times</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Property_tax&action=edit&section=48" title="Edit section: Medieval times"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>In England in the 11th century the taxes on land were paid by peasants who rented that land from its owner. The more productive the land was the higher the rent was. During the 1070s, William the Conqueror established an early form of land taxation. It was common that cities kept records of the owner of the property. Each parcel was measured and estimated. Later, after 1215, King John was limited in his power to raise revenue, so from this point taxes could be collected only with permission of his barons. After 1290 normal people started paying this type of tax based on the location of the property (higher for those in cities and lower for rural residents) In 16th century even the King's own land was also taxed. The King's power of taxation became even weaker right after 1689 when the new law was introduced meaning that he could not tax without Parliament's permission.<sup id="cite_ref-72" class="reference"><a href="#cite_note-72"><span class="cite-bracket">[</span>71<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading3"><h3 id="The_Thirteen_Colonies">The Thirteen Colonies</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Property_tax&action=edit&section=49" title="Edit section: The Thirteen Colonies"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Arriving in the <a href="/wiki/New_World" title="New World">New World</a>, the Pilgrims landed at <a href="/wiki/Plymouth,_Massachusetts" title="Plymouth, Massachusetts">Plymouth</a> and started building their city in 1620. Pilgrims formed a pact to protect themselves and also set laws including taxation and assessments. All people were allocated equal proportion of land from which they had to pay tax.<sup id="cite_ref-auto1_73-0" class="reference"><a href="#cite_note-auto1-73"><span class="cite-bracket">[</span>72<span class="cite-bracket">]</span></a></sup> </p><p>In Boston, a property tax was implemented by Puritans for paying the expenses of church and religious education. Every person paid this property tax regardless of one's religion. This particular system lasted for more than one hundred years. The assessor of the tax was the sheriff. The system of evidence was similar to England (the assessors kept records of personal estate). The situation of the citizen was taken into account as far as the property tax was concerned – meaning that a widow with children was not only forgiven property tax but also was guaranteed to receive a certain amount of money monthly. On the other hand, people who destroyed public property had to pay the cost of repairs with property tax.<sup id="cite_ref-auto1_73-1" class="reference"><a href="#cite_note-auto1-73"><span class="cite-bracket">[</span>72<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading3"><h3 id="The_United_States">The United States</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Property_tax&action=edit&section=50" title="Edit section: The United States"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1236090951"><div role="note" class="hatnote navigation-not-searchable">Main article: <a href="/wiki/Property_tax_in_the_United_States" title="Property tax in the United States">Property tax in the United States</a></div> <p>After the establishment of the United States in 1776, taxes were raised in most regions (mostly through property). Later, the central Government found out that this system did not work as far more was spent than received from this measure. At the end of the 18th century, there was a dispute between Alexander Hamilton and Thomas Jefferson. The camp of Hamilton was for raising taxes (mainly property tax) centrally in order to increase the capacity of budget (also power) of the Government. The camp of Jefferson was for raising revenue locally as it "sounded" more like a concept of democracy. Hamilton had a strong head for finance; he helped to establish the capitalist system that exists today. However, the financial strategy mentioned above (high property tax) was a disaster for him.<sup id="cite_ref-74" class="reference"><a href="#cite_note-74"><span class="cite-bracket">[</span>73<span class="cite-bracket">]</span></a></sup> Higher taxes (especially property) was finally established during the concerns whether the war with France would happen or not. National property tax was enacted by Congress apportioned by population. There were many protests until the tax was finally repealed. On the other hand, the trend of raising the local property tax continued as local governments were able to raise their revenue by this measure. </p> <div class="mw-heading mw-heading4"><h4 id="The_20th_century">The 20th century</h4><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Property_tax&action=edit&section=51" title="Edit section: The 20th century"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>At the beginning of the 20th century, it was found out that the tax system in US could not equitably tax the complicated economy. Many reforms were implemented (trying to reduce reliance on property taxes). The most important one was concerned with new narrow personal property tax was established especially for homeowners and intangible assets. Many US presidents have tried to push for lower property tax and for the implementation of income tax. By the time of the Great Depression, the property tax collection rates dropped as people's income decreased steeply. The Governments mostly cut property tax and implemented sales taxes. After the Great Depression, many movements were formed for addressing claims on the Government with real tax reforms. Many of these reforms were approved and remain the current law.<sup id="cite_ref-auto1_73-2" class="reference"><a href="#cite_note-auto1-73"><span class="cite-bracket">[</span>72<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading4"><h4 id="Criticism">Criticism</h4><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Property_tax&action=edit&section=52" title="Edit section: Criticism"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <figure class="mw-default-size" typeof="mw:File/Thumb"><a href="/wiki/File:Tax-delinquent_apartment_rental_building_in_Santa_Fe,_Dasmari%C3%B1as,_Cavite.jpg" class="mw-file-description"><img src="//upload.wikimedia.org/wikipedia/commons/thumb/0/0c/Tax-delinquent_apartment_rental_building_in_Santa_Fe%2C_Dasmari%C3%B1as%2C_Cavite.jpg/220px-Tax-delinquent_apartment_rental_building_in_Santa_Fe%2C_Dasmari%C3%B1as%2C_Cavite.jpg" decoding="async" width="220" height="165" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/0/0c/Tax-delinquent_apartment_rental_building_in_Santa_Fe%2C_Dasmari%C3%B1as%2C_Cavite.jpg/330px-Tax-delinquent_apartment_rental_building_in_Santa_Fe%2C_Dasmari%C3%B1as%2C_Cavite.jpg 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/0/0c/Tax-delinquent_apartment_rental_building_in_Santa_Fe%2C_Dasmari%C3%B1as%2C_Cavite.jpg/440px-Tax-delinquent_apartment_rental_building_in_Santa_Fe%2C_Dasmari%C3%B1as%2C_Cavite.jpg 2x" data-file-width="4160" data-file-height="3120" /></a><figcaption>An <a href="/wiki/Apartment_building" class="mw-redirect" title="Apartment building">apartment building</a> closed for property tax arrears.</figcaption></figure> <p>Critics of property taxes note that this type of tax demonstrates that so-called "property owners" are renters of their land and that the government is regarded as the final owner since the property owners can be evicted at any time for failure to pay this tax. For example, a resident of Southfield, Michigan, was evicted from her home for missing a $900 property tax payment.<sup id="cite_ref-75" class="reference"><a href="#cite_note-75"><span class="cite-bracket">[</span>74<span class="cite-bracket">]</span></a></sup> The town refused to accept her late payment and instead confiscated and sold her nearly $300,000 home. Critics note that instances like this are a fairly frequent occurrence and demonstrate a threat to property rights, due process, and the rule of law.<sup id="cite_ref-76" class="reference"><a href="#cite_note-76"><span class="cite-bracket">[</span>75<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-77" class="reference"><a href="#cite_note-77"><span class="cite-bracket">[</span>76<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-78" class="reference"><a href="#cite_note-78"><span class="cite-bracket">[</span>77<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading2"><h2 id="Places_without_property_tax">Places without property tax</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Property_tax&action=edit&section=53" title="Edit section: Places without property tax"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <div class="mw-heading mw-heading3"><h3 id="East_Asia">East Asia</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Property_tax&action=edit&section=54" title="Edit section: East Asia"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <ul><li><span class="flagicon"><span class="mw-image-border" typeof="mw:File"><span><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/f/fa/Flag_of_the_People%27s_Republic_of_China.svg/23px-Flag_of_the_People%27s_Republic_of_China.svg.png" decoding="async" width="23" height="15" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/f/fa/Flag_of_the_People%27s_Republic_of_China.svg/35px-Flag_of_the_People%27s_Republic_of_China.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/f/fa/Flag_of_the_People%27s_Republic_of_China.svg/45px-Flag_of_the_People%27s_Republic_of_China.svg.png 2x" data-file-width="900" data-file-height="600" /></span></span> </span><a href="/wiki/China" title="China">People's Republic of China</a>: The Chinese government owns all lands in China and the government does not tax homeowners.<sup id="cite_ref-79" class="reference"><a href="#cite_note-79"><span class="cite-bracket">[</span>78<span class="cite-bracket">]</span></a></sup></li></ul> <div class="mw-heading mw-heading3"><h3 id="Middle_East">Middle East</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Property_tax&action=edit&section=55" title="Edit section: Middle East"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <ul><li><span class="flagicon"><span class="mw-image-border" typeof="mw:File"><span><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/a/aa/Flag_of_Kuwait.svg/23px-Flag_of_Kuwait.svg.png" decoding="async" width="23" height="12" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/a/aa/Flag_of_Kuwait.svg/35px-Flag_of_Kuwait.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/a/aa/Flag_of_Kuwait.svg/46px-Flag_of_Kuwait.svg.png 2x" data-file-width="1200" data-file-height="600" /></span></span> </span><a href="/wiki/Kuwait" title="Kuwait">Kuwait</a></li></ul> <div class="mw-heading mw-heading3"><h3 id="Africa">Africa</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Property_tax&action=edit&section=56" title="Edit section: Africa"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <ul><li><span class="flagicon"><span class="mw-image-border" typeof="mw:File"><span><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/4/43/Flag_of_Mauritania.svg/23px-Flag_of_Mauritania.svg.png" decoding="async" width="23" height="15" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/4/43/Flag_of_Mauritania.svg/35px-Flag_of_Mauritania.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/4/43/Flag_of_Mauritania.svg/45px-Flag_of_Mauritania.svg.png 2x" data-file-width="1200" data-file-height="800" /></span></span> </span><a href="/wiki/Mauritania" title="Mauritania">Mauritania</a><sup id="cite_ref-80" class="reference"><a href="#cite_note-80"><span class="cite-bracket">[</span>79<span class="cite-bracket">]</span></a></sup></li></ul> <div class="mw-heading mw-heading3"><h3 id="North_America">North America</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Property_tax&action=edit&section=57" title="Edit section: North America"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <ul><li><span class="flagicon"><span class="mw-image-border" typeof="mw:File"><span><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/0/09/Flag_of_Greenland.svg/23px-Flag_of_Greenland.svg.png" decoding="async" width="23" height="15" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/0/09/Flag_of_Greenland.svg/35px-Flag_of_Greenland.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/0/09/Flag_of_Greenland.svg/45px-Flag_of_Greenland.svg.png 2x" data-file-width="900" data-file-height="600" /></span></span> </span><a href="/wiki/Greenland" title="Greenland">Greenland</a><sup id="cite_ref-81" class="reference"><a href="#cite_note-81"><span class="cite-bracket">[</span>80<span class="cite-bracket">]</span></a></sup></li></ul> <div class="mw-heading mw-heading3"><h3 id="Europe">Europe</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Property_tax&action=edit&section=58" title="Edit section: Europe"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <ul><li><span class="flagicon"><span class="mw-image-border" typeof="mw:File"><span><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/3/3c/Flag_of_the_Faroe_Islands.svg/21px-Flag_of_the_Faroe_Islands.svg.png" decoding="async" width="21" height="15" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/3/3c/Flag_of_the_Faroe_Islands.svg/32px-Flag_of_the_Faroe_Islands.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/3/3c/Flag_of_the_Faroe_Islands.svg/41px-Flag_of_the_Faroe_Islands.svg.png 2x" data-file-width="1100" data-file-height="800" /></span></span> </span><a href="/wiki/Faroe_Islands" title="Faroe Islands">Faroe Islands</a><sup id="cite_ref-82" class="reference"><a href="#cite_note-82"><span class="cite-bracket">[</span>81<span class="cite-bracket">]</span></a></sup></li> <li><span class="flagicon"><span class="mw-image-border" typeof="mw:File"><span><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/7/73/Flag_of_Malta.svg/23px-Flag_of_Malta.svg.png" decoding="async" width="23" height="15" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/7/73/Flag_of_Malta.svg/35px-Flag_of_Malta.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/7/73/Flag_of_Malta.svg/45px-Flag_of_Malta.svg.png 2x" data-file-width="900" data-file-height="600" /></span></span> </span><a href="/wiki/Malta" title="Malta">Malta</a><sup id="cite_ref-83" class="reference"><a href="#cite_note-83"><span class="cite-bracket">[</span>82<span class="cite-bracket">]</span></a></sup></li></ul> <div class="mw-heading mw-heading3"><h3 id="Oceania">Oceania</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Property_tax&action=edit&section=59" title="Edit section: Oceania"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <ul><li><span class="flagicon"><span class="mw-image-border" typeof="mw:File"><span><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/4/48/Flag_of_Palau.svg/23px-Flag_of_Palau.svg.png" decoding="async" width="23" height="14" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/4/48/Flag_of_Palau.svg/35px-Flag_of_Palau.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/4/48/Flag_of_Palau.svg/46px-Flag_of_Palau.svg.png 2x" data-file-width="800" data-file-height="500" /></span></span> </span><a href="/wiki/Palau" title="Palau">Palau</a><sup id="cite_ref-84" class="reference"><a href="#cite_note-84"><span class="cite-bracket">[</span>83<span class="cite-bracket">]</span></a></sup></li> <li><span class="flagicon"><span class="mw-image-border" typeof="mw:File"><span><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/4/48/Flag_of_Norfolk_Island.svg/23px-Flag_of_Norfolk_Island.svg.png" decoding="async" width="23" height="12" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/4/48/Flag_of_Norfolk_Island.svg/35px-Flag_of_Norfolk_Island.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/4/48/Flag_of_Norfolk_Island.svg/46px-Flag_of_Norfolk_Island.svg.png 2x" data-file-width="920" data-file-height="460" /></span></span> </span><a href="/wiki/Norfolk_Island" title="Norfolk Island">Norfolk Island</a><sup id="cite_ref-85" class="reference"><a href="#cite_note-85"><span class="cite-bracket">[</span>84<span class="cite-bracket">]</span></a></sup></li> <li><span class="flagicon"><span class="mw-image-border" typeof="mw:File"><span><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/3/35/Flag_of_the_Cook_Islands.svg/23px-Flag_of_the_Cook_Islands.svg.png" decoding="async" width="23" height="12" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/3/35/Flag_of_the_Cook_Islands.svg/35px-Flag_of_the_Cook_Islands.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/3/35/Flag_of_the_Cook_Islands.svg/46px-Flag_of_the_Cook_Islands.svg.png 2x" data-file-width="1200" data-file-height="600" /></span></span> </span><a href="/wiki/Cook_Islands" title="Cook Islands">Cook Islands</a><sup id="cite_ref-86" class="reference"><a href="#cite_note-86"><span class="cite-bracket">[</span>85<span class="cite-bracket">]</span></a></sup></li> <li><span class="flagicon"><span class="mw-image-border" typeof="mw:File"><span><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/8/87/Flag_of_American_Samoa.svg/23px-Flag_of_American_Samoa.svg.png" decoding="async" width="23" height="12" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/8/87/Flag_of_American_Samoa.svg/35px-Flag_of_American_Samoa.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/8/87/Flag_of_American_Samoa.svg/46px-Flag_of_American_Samoa.svg.png 2x" data-file-width="1000" data-file-height="500" /></span></span> </span><a href="/wiki/American_Samoa" title="American Samoa">American Samoa</a></li></ul> <div class="mw-heading mw-heading3"><h3 id="United_States_2">United States</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Property_tax&action=edit&section=60" title="Edit section: United States"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>In <a href="/wiki/Alaska" title="Alaska">Alaska</a>, "...only a small portion of the land mass is subject to a property tax. ...only 24 municipalities in Alaska (either cities or boroughs) levy a property tax." However, the vast majority of revenue for local governments comes from property taxes.<sup id="cite_ref-87" class="reference"><a href="#cite_note-87"><span class="cite-bracket">[</span>86<span class="cite-bracket">]</span></a></sup> There is no tax on the private land in <a href="/wiki/American_Samoa" title="American Samoa">American Samoa</a>, the <a href="/wiki/Palmyra_Atoll" title="Palmyra Atoll">Territory of Palmyra Island</a> or <a href="/wiki/Kingman_Reef" title="Kingman Reef">Kingman Reef</a> in the <a href="/wiki/Pacific_Ocean" title="Pacific Ocean">Pacific Ocean</a> <a href="/wiki/Insular_areas" class="mw-redirect" title="Insular areas">insular areas</a>.<sup id="cite_ref-sf_88-0" class="reference"><a href="#cite_note-sf-88"><span class="cite-bracket">[</span>87<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading2"><h2 id="See_also">See also</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Property_tax&action=edit&section=61" title="Edit section: See also"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <ul><li><a href="/wiki/Georgism" title="Georgism">Georgism</a></li> <li><a href="/wiki/Harberger_Tax" title="Harberger Tax">Harberger Tax</a></li> <li><a href="/wiki/Henry_George" title="Henry George">Henry George</a></li> <li><a href="/wiki/Land_value_tax" title="Land value tax">Land value tax</a></li></ul> <div class="mw-heading mw-heading2"><h2 id="Notes">Notes</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Property_tax&action=edit&section=62" title="Edit section: Notes"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <style data-mw-deduplicate="TemplateStyles:r1239543626">.mw-parser-output .reflist{margin-bottom:0.5em;list-style-type:decimal}@media screen{.mw-parser-output .reflist{font-size:90%}}.mw-parser-output .reflist .references{font-size:100%;margin-bottom:0;list-style-type:inherit}.mw-parser-output .reflist-columns-2{column-width:30em}.mw-parser-output .reflist-columns-3{column-width:25em}.mw-parser-output .reflist-columns{margin-top:0.3em}.mw-parser-output .reflist-columns ol{margin-top:0}.mw-parser-output .reflist-columns li{page-break-inside:avoid;break-inside:avoid-column}.mw-parser-output .reflist-upper-alpha{list-style-type:upper-alpha}.mw-parser-output .reflist-upper-roman{list-style-type:upper-roman}.mw-parser-output .reflist-lower-alpha{list-style-type:lower-alpha}.mw-parser-output .reflist-lower-greek{list-style-type:lower-greek}.mw-parser-output .reflist-lower-roman{list-style-type:lower-roman}</style><div class="reflist"> <div class="mw-references-wrap"><ol class="references"> <li id="cite_note-2"><span class="mw-cite-backlink"><b><a href="#cite_ref-2">^</a></b></span> <span class="reference-text">In the <a href="/wiki/OECD" title="OECD">OECD</a> classification scheme, tax on property includes "taxes on immovable property or <a href="/wiki/Wealth_tax" title="Wealth tax">net wealth</a>, taxes on the change of ownership of property through <a href="/wiki/Inheritance_tax" title="Inheritance tax">inheritance</a> or <a href="/wiki/Gift_tax" title="Gift tax">gift</a> and <a href="/wiki/Financial_transaction_tax" title="Financial transaction tax">taxes on financial and capital transactions</a>" (see: <style data-mw-deduplicate="TemplateStyles:r1238218222">.mw-parser-output cite.citation{font-style:inherit;word-wrap:break-word}.mw-parser-output .citation q{quotes:"\"""\"""'""'"}.mw-parser-output .citation:target{background-color:rgba(0,127,255,0.133)}.mw-parser-output .id-lock-free.id-lock-free a{background:url("//upload.wikimedia.org/wikipedia/commons/6/65/Lock-green.svg")right 0.1em center/9px no-repeat}.mw-parser-output .id-lock-limited.id-lock-limited a,.mw-parser-output .id-lock-registration.id-lock-registration a{background:url("//upload.wikimedia.org/wikipedia/commons/d/d6/Lock-gray-alt-2.svg")right 0.1em center/9px no-repeat}.mw-parser-output .id-lock-subscription.id-lock-subscription a{background:url("//upload.wikimedia.org/wikipedia/commons/a/aa/Lock-red-alt-2.svg")right 0.1em center/9px no-repeat}.mw-parser-output .cs1-ws-icon a{background:url("//upload.wikimedia.org/wikipedia/commons/4/4c/Wikisource-logo.svg")right 0.1em center/12px no-repeat}body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .id-lock-free a,body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .id-lock-limited a,body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .id-lock-registration a,body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .id-lock-subscription a,body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .cs1-ws-icon a{background-size:contain;padding:0 1em 0 0}.mw-parser-output .cs1-code{color:inherit;background:inherit;border:none;padding:inherit}.mw-parser-output .cs1-hidden-error{display:none;color:var(--color-error,#d33)}.mw-parser-output .cs1-visible-error{color:var(--color-error,#d33)}.mw-parser-output .cs1-maint{display:none;color:#085;margin-left:0.3em}.mw-parser-output .cs1-kern-left{padding-left:0.2em}.mw-parser-output .cs1-kern-right{padding-right:0.2em}.mw-parser-output .citation .mw-selflink{font-weight:inherit}@media screen{.mw-parser-output .cs1-format{font-size:95%}html.skin-theme-clientpref-night .mw-parser-output .cs1-maint{color:#18911f}}@media screen and (prefers-color-scheme:dark){html.skin-theme-clientpref-os .mw-parser-output .cs1-maint{color:#18911f}}</style><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://data.oecd.org/tax/tax-on-property.htm">"Tax on property"</a>. <i>data.oecd.org</i><span class="reference-accessdate">. Retrieved <span class="nowrap">5 May</span> 2021</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=data.oecd.org&rft.atitle=Tax+on+property&rft_id=https%3A%2F%2Fdata.oecd.org%2Ftax%2Ftax-on-property.htm&rfr_id=info%3Asid%2Fen.wikipedia.org%3AProperty+tax" class="Z3988"></span>), but this article only covers taxes on realty.</span> </li> </ol></div></div> <div class="mw-heading mw-heading2"><h2 id="References">References</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Property_tax&action=edit&section=63" title="Edit section: References"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1239543626"><div class="reflist"> <div class="mw-references-wrap mw-references-columns"><ol class="references"> <li id="cite_note-1"><span class="mw-cite-backlink"><b><a href="#cite_ref-1">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://www.merriam-webster.com/dictionary/millage">"Definition of MILLAGE"</a>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Definition+of+MILLAGE&rft_id=https%3A%2F%2Fwww.merriam-webster.com%2Fdictionary%2Fmillage&rfr_id=info%3Asid%2Fen.wikipedia.org%3AProperty+tax" class="Z3988"></span></span> </li> <li id="cite_note-3"><span class="mw-cite-backlink"><b><a href="#cite_ref-3">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://otr.cfo.dc.gov/page/real-property-tax-rates">"Real Property Tax Rates | otr"</a>. <i>otr.cfo.dc.gov</i>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=otr.cfo.dc.gov&rft.atitle=Real+Property+Tax+Rates+%26%23124%3B+otr&rft_id=https%3A%2F%2Fotr.cfo.dc.gov%2Fpage%2Freal-property-tax-rates&rfr_id=info%3Asid%2Fen.wikipedia.org%3AProperty+tax" class="Z3988"></span></span> </li> <li id="cite_note-4"><span class="mw-cite-backlink"><b><a href="#cite_ref-4">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFBousso2013" class="citation news cs1">Bousso, Nimrod (20 May 2013). <a rel="nofollow" class="external text" href="http://www.haaretz.com/business/interior-minister-approves-doubling-property-taxes-on-vacant-israeli-apartments.premium-1.524821">"Interior Minister Approves Doubling Property Taxes on Vacant Israeli Apartments"</a>. <i>Haaretz</i>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=article&rft.jtitle=Haaretz&rft.atitle=Interior+Minister+Approves+Doubling+Property+Taxes+on+Vacant+Israeli+Apartments&rft.date=2013-05-20&rft.aulast=Bousso&rft.aufirst=Nimrod&rft_id=http%3A%2F%2Fwww.haaretz.com%2Fbusiness%2Finterior-minister-approves-doubling-property-taxes-on-vacant-israeli-apartments.premium-1.524821&rfr_id=info%3Asid%2Fen.wikipedia.org%3AProperty+tax" class="Z3988"></span></span> </li> <li id="cite_note-:0-5"><span class="mw-cite-backlink">^ <a href="#cite_ref-:0_5-0"><sup><i><b>a</b></i></sup></a> <a href="#cite_ref-:0_5-1"><sup><i><b>b</b></i></sup></a></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFSegú2020" class="citation journal cs1">Segú, Mariona (1 May 2020). <a rel="nofollow" class="external text" href="http://www.sciencedirect.com/science/article/pii/S0047272719301409">"The impact of taxing vacancy on housing markets: Evidence from France"</a>. <i>Journal of Public Economics</i>. <b>185</b>: 104079. <a href="/wiki/Doi_(identifier)" class="mw-redirect" title="Doi (identifier)">doi</a>:<a rel="nofollow" class="external text" href="https://doi.org/10.1016%2Fj.jpubeco.2019.104079">10.1016/j.jpubeco.2019.104079</a>. <a href="/wiki/ISSN_(identifier)" class="mw-redirect" title="ISSN (identifier)">ISSN</a> <a rel="nofollow" class="external text" href="https://search.worldcat.org/issn/0047-2727">0047-2727</a>. <a href="/wiki/S2CID_(identifier)" class="mw-redirect" title="S2CID (identifier)">S2CID</a> <a rel="nofollow" class="external text" href="https://api.semanticscholar.org/CorpusID:213155707">213155707</a>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=article&rft.jtitle=Journal+of+Public+Economics&rft.atitle=The+impact+of+taxing+vacancy+on+housing+markets%3A+Evidence+from+France&rft.volume=185&rft.pages=104079&rft.date=2020-05-01&rft_id=https%3A%2F%2Fapi.semanticscholar.org%2FCorpusID%3A213155707%23id-name%3DS2CID&rft.issn=0047-2727&rft_id=info%3Adoi%2F10.1016%2Fj.jpubeco.2019.104079&rft.aulast=Seg%C3%BA&rft.aufirst=Mariona&rft_id=http%3A%2F%2Fwww.sciencedirect.com%2Fscience%2Farticle%2Fpii%2FS0047272719301409&rfr_id=info%3Asid%2Fen.wikipedia.org%3AProperty+tax" class="Z3988"></span></span> </li> <li id="cite_note-6"><span class="mw-cite-backlink"><b><a href="#cite_ref-6">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="http://www.ct.gov/opm/cwp/view.asp?A=2987&Q=385976">"Connecticut Office of Policy Management: Mill Rates"</a><span class="reference-accessdate">. Retrieved <span class="nowrap">4 October</span> 2010</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Connecticut+Office+of+Policy+Management%3A+Mill+Rates&rft_id=http%3A%2F%2Fwww.ct.gov%2Fopm%2Fcwp%2Fview.asp%3FA%3D2987%26Q%3D385976&rfr_id=info%3Asid%2Fen.wikipedia.org%3AProperty+tax" class="Z3988"></span></span> </li> <li id="cite_note-auto3-7"><span class="mw-cite-backlink">^ <a href="#cite_ref-auto3_7-0"><sup><i><b>a</b></i></sup></a> <a href="#cite_ref-auto3_7-1"><sup><i><b>b</b></i></sup></a> <a href="#cite_ref-auto3_7-2"><sup><i><b>c</b></i></sup></a></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="http://www.parliament.am/legislation.php?sel=show&ID=1917&lang=eng">"Legislation: National Assembly of RA"</a>. <i>parliament.am</i>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=parliament.am&rft.atitle=Legislation%3A+National+Assembly+of+RA&rft_id=http%3A%2F%2Fwww.parliament.am%2Flegislation.php%3Fsel%3Dshow%26ID%3D1917%26lang%3Deng&rfr_id=info%3Asid%2Fen.wikipedia.org%3AProperty+tax" class="Z3988"></span></span> </li> <li id="cite_note-8"><span class="mw-cite-backlink"><b><a href="#cite_ref-8">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFOffice" class="citation web cs1">Office, Australian Taxation. <a rel="nofollow" class="external text" href="https://www.ato.gov.au/Non-profit/Your-organisation/State-and-territory-taxes/">"State and territory taxes"</a>. <i>ato.gov.au</i><span class="reference-accessdate">. Retrieved <span class="nowrap">8 January</span> 2018</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=ato.gov.au&rft.atitle=State+and+territory+taxes&rft.aulast=Office&rft.aufirst=Australian+Taxation&rft_id=https%3A%2F%2Fwww.ato.gov.au%2FNon-profit%2FYour-organisation%2FState-and-territory-taxes%2F&rfr_id=info%3Asid%2Fen.wikipedia.org%3AProperty+tax" class="Z3988"></span></span> </li> <li id="cite_note-9"><span class="mw-cite-backlink"><b><a href="#cite_ref-9">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="http://www.revenue.nsw.gov.au/taxes/land-tax-surcharge">"Land tax surcharge"</a>. <i>revenue.nsw.gov.au</i>. 23 November 2016<span class="reference-accessdate">. Retrieved <span class="nowrap">8 January</span> 2018</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=revenue.nsw.gov.au&rft.atitle=Land+tax+surcharge&rft.date=2016-11-23&rft_id=http%3A%2F%2Fwww.revenue.nsw.gov.au%2Ftaxes%2Fland-tax-surcharge&rfr_id=info%3Asid%2Fen.wikipedia.org%3AProperty+tax" class="Z3988"></span></span> </li> <li id="cite_note-10"><span class="mw-cite-backlink"><b><a href="#cite_ref-10">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFAustralia" class="citation news cs1">Australia, Local Government Association of South. <a rel="nofollow" class="external text" href="https://web.archive.org/web/20200229073212/http://www.lga.sa.gov.au/councilrates">"Council Rates"</a>. Archived from <a rel="nofollow" class="external text" href="https://www.lga.sa.gov.au/councilrates">the original</a> on 29 February 2020<span class="reference-accessdate">. Retrieved <span class="nowrap">8 January</span> 2018</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=article&rft.atitle=Council+Rates&rft.aulast=Australia&rft.aufirst=Local+Government+Association+of+South&rft_id=https%3A%2F%2Fwww.lga.sa.gov.au%2Fcouncilrates&rfr_id=info%3Asid%2Fen.wikipedia.org%3AProperty+tax" class="Z3988"></span></span> </li> <li id="cite_note-11"><span class="mw-cite-backlink"><b><a href="#cite_ref-11">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://www.ontario.ca/page/property-tax">"Property Tax"</a>. <i>Ontario.ca</i>. Ministry of Municipal Affairs and Housing<span class="reference-accessdate">. Retrieved <span class="nowrap">6 July</span> 2020</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=Ontario.ca&rft.atitle=Property+Tax&rft_id=https%3A%2F%2Fwww.ontario.ca%2Fpage%2Fproperty-tax&rfr_id=info%3Asid%2Fen.wikipedia.org%3AProperty+tax" class="Z3988"></span></span> </li> <li id="cite_note-12"><span class="mw-cite-backlink"><b><a href="#cite_ref-12">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://www.thestar.com/news/gta/2019/08/02/toronto-has-the-lowest-property-tax-rate-among-35-major-ontario-cities-a-new-study-says.html">"Toronto has the lowest property tax rate among 35 major Ontario cities, a new study says"</a>. <i>Toronto Star</i>. 2 August 2019.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=Toronto+Star&rft.atitle=Toronto+has+the+lowest+property+tax+rate+among+35+major+Ontario+cities%2C+a+new+study+says&rft.date=2019-08-02&rft_id=https%3A%2F%2Fwww.thestar.com%2Fnews%2Fgta%2F2019%2F08%2F02%2Ftoronto-has-the-lowest-property-tax-rate-among-35-major-ontario-cities-a-new-study-says.html&rfr_id=info%3Asid%2Fen.wikipedia.org%3AProperty+tax" class="Z3988"></span></span> </li> <li id="cite_note-13"><span class="mw-cite-backlink"><b><a href="#cite_ref-13">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://www2.gov.bc.ca/gov/content/taxes/property-taxes">"Property Taxes"</a>. <i>gov.bc.ca</i>. Government of British Columbia<span class="reference-accessdate">. Retrieved <span class="nowrap">6 July</span> 2020</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=gov.bc.ca&rft.atitle=Property+Taxes&rft_id=https%3A%2F%2Fwww2.gov.bc.ca%2Fgov%2Fcontent%2Ftaxes%2Fproperty-taxes&rfr_id=info%3Asid%2Fen.wikipedia.org%3AProperty+tax" class="Z3988"></span></span> </li> <li id="cite_note-14"><span class="mw-cite-backlink"><b><a href="#cite_ref-14">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFHemingway2019" class="citation web cs1">Hemingway, Alex (3 December 2019). <a rel="nofollow" class="external text" href="https://www.thestar.com/opinion/2019/12/03/vancouver-has-canadas-lowest-property-tax-rate-and-a-housing-crisis-something-has-to-give.html">"Vancouver has Canada's lowest property tax rate – and a housing crisis. Something has to give"</a>. <i>The Star Vancouver</i>. Toronto Star Newspapers Ltd<span class="reference-accessdate">. Retrieved <span class="nowrap">6 July</span> 2020</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=The+Star+Vancouver&rft.atitle=Vancouver+has+Canada%27s+lowest+property+tax+rate+%E2%80%93+and+a+housing+crisis.+Something+has+to+give&rft.date=2019-12-03&rft.aulast=Hemingway&rft.aufirst=Alex&rft_id=https%3A%2F%2Fwww.thestar.com%2Fopinion%2F2019%2F12%2F03%2Fvancouver-has-canadas-lowest-property-tax-rate-and-a-housing-crisis-something-has-to-give.html&rfr_id=info%3Asid%2Fen.wikipedia.org%3AProperty+tax" class="Z3988"></span></span> </li> <li id="cite_note-15"><span class="mw-cite-backlink"><b><a href="#cite_ref-15">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://www.alberta.ca/property-tax.aspx">"Property Tax"</a>. <i>Alberta.ca</i>. Government of Alberta<span class="reference-accessdate">. Retrieved <span class="nowrap">6 July</span> 2020</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=Alberta.ca&rft.atitle=Property+Tax&rft_id=https%3A%2F%2Fwww.alberta.ca%2Fproperty-tax.aspx&rfr_id=info%3Asid%2Fen.wikipedia.org%3AProperty+tax" class="Z3988"></span></span> </li> <li id="cite_note-16"><span class="mw-cite-backlink"><b><a href="#cite_ref-16">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://www.saskatchewan.ca/residents/taxes-and-investments/property-taxes">"Property Taxes"</a>. <i>saskatchewan.ca</i>. Government of Saskatchewan<span class="reference-accessdate">. Retrieved <span class="nowrap">6 July</span> 2020</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=saskatchewan.ca&rft.atitle=Property+Taxes&rft_id=https%3A%2F%2Fwww.saskatchewan.ca%2Fresidents%2Ftaxes-and-investments%2Fproperty-taxes&rfr_id=info%3Asid%2Fen.wikipedia.org%3AProperty+tax" class="Z3988"></span></span> </li> <li id="cite_note-17"><span class="mw-cite-backlink"><b><a href="#cite_ref-17">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://www.gov.mb.ca/mr/assessment/index.html">"Property Assessment"</a>. <i>gov.mb.ca</i>. Province of Manitoba<span class="reference-accessdate">. Retrieved <span class="nowrap">6 July</span> 2020</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=gov.mb.ca&rft.atitle=Property+Assessment&rft_id=https%3A%2F%2Fwww.gov.mb.ca%2Fmr%2Fassessment%2Findex.html&rfr_id=info%3Asid%2Fen.wikipedia.org%3AProperty+tax" class="Z3988"></span></span> </li> <li id="cite_note-18"><span class="mw-cite-backlink"><b><a href="#cite_ref-18">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="Revenu_Quebec" class="citation web cs1"><a rel="nofollow" class="external text" href="https://www.revenuquebec.ca/en/citizens/">"Property Tax"</a>. <i>Revenu Quebec</i><span class="reference-accessdate">. Retrieved <span class="nowrap">18 April</span> 2022</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=Revenu+Quebec&rft.atitle=Property+Tax&rft_id=https%3A%2F%2Fwww.revenuquebec.ca%2Fen%2Fcitizens%2F&rfr_id=info%3Asid%2Fen.wikipedia.org%3AProperty+tax" class="Z3988"></span></span> </li> <li id="cite_note-19"><span class="mw-cite-backlink"><b><a href="#cite_ref-19">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://www.fin.gov.on.ca/en/tax/ltt/">"Land Transfer Tax"</a>. <i>fin.gov.on.ca</i>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=fin.gov.on.ca&rft.atitle=Land+Transfer+Tax&rft_id=https%3A%2F%2Fwww.fin.gov.on.ca%2Fen%2Ftax%2Fltt%2F&rfr_id=info%3Asid%2Fen.wikipedia.org%3AProperty+tax" class="Z3988"></span></span> </li> <li id="cite_note-20"><span class="mw-cite-backlink"><b><a href="#cite_ref-20">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="http://www.cbc.ca/news/canada/british-columbia/metro-vancouver-home-sales-foreign-buyers-tax-1.3694167">"B.C. to hit foreign buyers of Metro Vancouver homes with 15% property tax"</a>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=B.C.+to+hit+foreign+buyers+of+Metro+Vancouver+homes+with+15%25+property+tax&rft_id=http%3A%2F%2Fwww.cbc.ca%2Fnews%2Fcanada%2Fbritish-columbia%2Fmetro-vancouver-home-sales-foreign-buyers-tax-1.3694167&rfr_id=info%3Asid%2Fen.wikipedia.org%3AProperty+tax" class="Z3988"></span></span> </li> <li id="cite_note-21"><span class="mw-cite-backlink"><b><a href="#cite_ref-21">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFMcMahon2016" class="citation news cs1">McMahon, Tamsin (26 July 2016). <a rel="nofollow" class="external text" href="https://www.theglobeandmail.com/real-estate/the-market/real-estate-industry-watchers-applaud-bcs-move-to-tax-foreign-home-buyers/article31114012/">"Ontario considers following B.C. on taxing foreign real estate investors"</a>. <i>The Globe and Mail</i>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=article&rft.jtitle=The+Globe+and+Mail&rft.atitle=Ontario+considers+following+B.C.+on+taxing+foreign+real+estate+investors&rft.date=2016-07-26&rft.aulast=McMahon&rft.aufirst=Tamsin&rft_id=https%3A%2F%2Fwww.theglobeandmail.com%2Freal-estate%2Fthe-market%2Freal-estate-industry-watchers-applaud-bcs-move-to-tax-foreign-home-buyers%2Farticle31114012%2F&rfr_id=info%3Asid%2Fen.wikipedia.org%3AProperty+tax" class="Z3988"></span></span> </li> <li id="cite_note-22"><span class="mw-cite-backlink"><b><a href="#cite_ref-22">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://web.archive.org/web/20171031202458/http://housingaction.gov.bc.ca/tile/first-time-home-buyers-program/">"First Time Home Buyers' Program – Housing Action"</a>. Archived from <a rel="nofollow" class="external text" href="https://housingaction.gov.bc.ca/tile/first-time-home-buyers-program/">the original</a> on 31 October 2017<span class="reference-accessdate">. Retrieved <span class="nowrap">16 December</span> 2016</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=First+Time+Home+Buyers%27+Program+%E2%80%93+Housing+Action&rft_id=https%3A%2F%2Fhousingaction.gov.bc.ca%2Ftile%2Ffirst-time-home-buyers-program%2F&rfr_id=info%3Asid%2Fen.wikipedia.org%3AProperty+tax" class="Z3988"></span></span> </li> <li id="cite_note-23"><span class="mw-cite-backlink"><b><a href="#cite_ref-23">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://www.fin.gov.on.ca/en/bulletins/ltt/1_2008.html">"Land Transfer Tax Refunds for First-Time Homebuyers"</a>. <i>fin.gov.on.ca</i>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=fin.gov.on.ca&rft.atitle=Land+Transfer+Tax+Refunds+for+First-Time+Homebuyers&rft_id=https%3A%2F%2Fwww.fin.gov.on.ca%2Fen%2Fbulletins%2Fltt%2F1_2008.html&rfr_id=info%3Asid%2Fen.wikipedia.org%3AProperty+tax" class="Z3988"></span></span> </li> <li id="cite_note-24"><span class="mw-cite-backlink"><b><a href="#cite_ref-24">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://web.archive.org/web/20171031202454/http://housingaction.gov.bc.ca/tile/newly-built-home-exemption/">"Newly Built Home Exemption – Housing Action"</a>. Archived from <a rel="nofollow" class="external text" href="https://housingaction.gov.bc.ca/tile/newly-built-home-exemption/">the original</a> on 31 October 2017<span class="reference-accessdate">. Retrieved <span class="nowrap">16 December</span> 2016</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Newly+Built+Home+Exemption+%E2%80%93+Housing+Action&rft_id=https%3A%2F%2Fhousingaction.gov.bc.ca%2Ftile%2Fnewly-built-home-exemption%2F&rfr_id=info%3Asid%2Fen.wikipedia.org%3AProperty+tax" class="Z3988"></span></span> </li> <li id="cite_note-25"><span class="mw-cite-backlink"><b><a href="#cite_ref-25">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFNacional" class="citation web cs1">Nacional, Biblioteca del Congreso. <a rel="nofollow" class="external text" href="https://www.bcn.cl/leychile">"Biblioteca del Congreso Nacional | Ley Chile"</a>. <i>bcn.cl/leychile</i>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=bcn.cl%2Fleychile&rft.atitle=Biblioteca+del+Congreso+Nacional+%26%23124%3B+Ley+Chile&rft.aulast=Nacional&rft.aufirst=Biblioteca+del+Congreso&rft_id=https%3A%2F%2Fwww.bcn.cl%2Fleychile&rfr_id=info%3Asid%2Fen.wikipedia.org%3AProperty+tax" class="Z3988"></span></span> </li> <li id="cite_note-26"><span class="mw-cite-backlink"><b><a href="#cite_ref-26">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://www.sii.cl//preguntas_frecuentes/bienes_raices/preg_contribuciones.htm">"Preguntas Frecuentes de Bienes Raíces"</a>. <i>sii.cl</i>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=sii.cl&rft.atitle=Preguntas+Frecuentes+de+Bienes+Ra%C3%ADces&rft_id=https%3A%2F%2Fwww.sii.cl%2F%2Fpreguntas_frecuentes%2Fbienes_raices%2Fpreg_contribuciones.htm&rfr_id=info%3Asid%2Fen.wikipedia.org%3AProperty+tax" class="Z3988"></span></span> </li> <li id="cite_note-27"><span class="mw-cite-backlink"><b><a href="#cite_ref-27">^</a></b></span> <span class="reference-text"><a rel="nofollow" class="external autonumber" href="http://www.subdere.cl/1510/articles-77206_recurso_1.pdf">[1]</a> <sup class="noprint Inline-Template"><span style="white-space: nowrap;">[<i><a href="/wiki/Wikipedia:Link_rot" title="Wikipedia:Link rot"><span title=" Dead link tagged January 2017">dead link</span></a></i><span style="visibility:hidden; color:transparent; padding-left:2px">‍</span>]</span></sup></span> </li> <li id="cite_note-28"><span class="mw-cite-backlink"><b><a href="#cite_ref-28">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="http://www.sinim.gov.cl/download/diarioficial20090102.pdf?netui_treeselected=0.2">"REGLAMENTO PARA LA APLICACION DEL ARTICULO 38 DEL DECRETO LEY N° 3.063, DE 1979, MODIFICADO POR EL ARTICULO 1° DE LA LEY N° 20.237"</a> <span class="cs1-format">(PDF)</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=REGLAMENTO+PARA+LA+APLICACION+DEL+ARTICULO+38+DEL+DECRETO+LEY+N%C2%B0+3.063%2C+DE+1979%2C+MODIFICADO+POR+EL+ARTICULO+1%C2%B0+DE+LA+LEY+N%C2%B0+20.237&rft_id=http%3A%2F%2Fwww.sinim.gov.cl%2Fdownload%2Fdiarioficial20090102.pdf%3Fnetui_treeselected%3D0.2&rfr_id=info%3Asid%2Fen.wikipedia.org%3AProperty+tax" class="Z3988"></span></span> </li> <li id="cite_note-29"><span class="mw-cite-backlink"><b><a href="#cite_ref-29">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="http://english.ahram.org.eg/NewsContent/3/12/97970/Business/Economy/Egypts-amended-property-tax-law-to-take-effect-in-.aspx">"Egypt's amended property tax law to take effect in July: Finance ministry – Economy – Business – Ahram Online"</a>. <i>english.ahram.org.eg</i><span class="reference-accessdate">. Retrieved <span class="nowrap">27 January</span> 2017</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=english.ahram.org.eg&rft.atitle=Egypt%27s+amended+property+tax+law+to+take+effect+in+July%3A+Finance+ministry+%E2%80%93+Economy+%E2%80%93+Business+%E2%80%93+Ahram+Online&rft_id=http%3A%2F%2Fenglish.ahram.org.eg%2FNewsContent%2F3%2F12%2F97970%2FBusiness%2FEconomy%2FEgypts-amended-property-tax-law-to-take-effect-in-.aspx&rfr_id=info%3Asid%2Fen.wikipedia.org%3AProperty+tax" class="Z3988"></span></span> </li> <li id="cite_note-30"><span class="mw-cite-backlink"><b><a href="#cite_ref-30">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFValcheva2023" class="citation web cs1">Valcheva, Kristina (17 February 2023). <a rel="nofollow" class="external text" href="https://www.ptireturns.com/blog/the-ultimate-french-holiday-home-owners-tax-guide/">"Property Taxes in France for non-residents: Own a holiday home in France? We created this ultimate French tax guide just for you!"</a>. <i>www.ptireturns.com</i>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=www.ptireturns.com&rft.atitle=Property+Taxes+in+France+for+non-residents%3A+Own+a+holiday+home+in+France%3F+We+created+this+ultimate+French+tax+guide+just+for+you%21&rft.date=2023-02-17&rft.aulast=Valcheva&rft.aufirst=Kristina&rft_id=https%3A%2F%2Fwww.ptireturns.com%2Fblog%2Fthe-ultimate-french-holiday-home-owners-tax-guide%2F&rfr_id=info%3Asid%2Fen.wikipedia.org%3AProperty+tax" class="Z3988"></span></span> </li> <li id="cite_note-GTAI-31"><span class="mw-cite-backlink"><b><a href="#cite_ref-GTAI_31-0">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFGTAI" class="citation web cs1">GTAI. <a rel="nofollow" class="external text" href="https://www.gtai.de/en/invest/investment-guide/taxation-of-property-561540">"Taxation of Property"</a>. <i>Germany Trade & Invest</i>. GTAI<span class="reference-accessdate">. Retrieved <span class="nowrap">11 March</span> 2023</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=Germany+Trade+%26+Invest&rft.atitle=Taxation+of+Property&rft.au=GTAI&rft_id=https%3A%2F%2Fwww.gtai.de%2Fen%2Finvest%2Finvestment-guide%2Ftaxation-of-property-561540&rfr_id=info%3Asid%2Fen.wikipedia.org%3AProperty+tax" class="Z3988"></span></span> </li> <li id="cite_note-Bundesfinanzministerium-32"><span class="mw-cite-backlink">^ <a href="#cite_ref-Bundesfinanzministerium_32-0"><sup><i><b>a</b></i></sup></a> <a href="#cite_ref-Bundesfinanzministerium_32-1"><sup><i><b>b</b></i></sup></a></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFBundesfinanzministerium" class="citation web cs1">Bundesfinanzministerium. <a rel="nofollow" class="external text" href="https://www.bundesfinanzministerium.de/Content/DE/FAQ/faq-die-neue-grundsteuer.html">"Die neue Grundsteuer"</a>. <i>Bundesfinanzministerium.de</i>. Bundesministerium der Finanzen<span class="reference-accessdate">. Retrieved <span class="nowrap">11 March</span> 2023</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=Bundesfinanzministerium.de&rft.atitle=Die+neue+Grundsteuer&rft.au=Bundesfinanzministerium&rft_id=https%3A%2F%2Fwww.bundesfinanzministerium.de%2FContent%2FDE%2FFAQ%2Ffaq-die-neue-grundsteuer.html&rfr_id=info%3Asid%2Fen.wikipedia.org%3AProperty+tax" class="Z3988"></span></span> </li> <li id="cite_note-§3_GrStG-33"><span class="mw-cite-backlink"><b><a href="#cite_ref-§3_GrStG_33-0">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFGrundsteuergesetz_(GrStG)" class="citation web cs1">Grundsteuergesetz (GrStG). <a rel="nofollow" class="external text" href="https://www.gesetze-im-internet.de/grstg_1973/__3.html">"§ 3 Steuerbefreiung für Grundbesitz bestimmter Rechtsträger"</a>. <i>Gesetze-im-internet.de</i>. Bunderministerium der Justiz<span class="reference-accessdate">. Retrieved <span class="nowrap">11 March</span> 2023</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=Gesetze-im-internet.de&rft.atitle=%C2%A7+3+Steuerbefreiung+f%C3%BCr+Grundbesitz+bestimmter+Rechtstr%C3%A4ger&rft.au=Grundsteuergesetz+%28GrStG%29&rft_id=https%3A%2F%2Fwww.gesetze-im-internet.de%2Fgrstg_1973%2F__3.html&rfr_id=info%3Asid%2Fen.wikipedia.org%3AProperty+tax" class="Z3988"></span></span> </li> <li id="cite_note-34"><span class="mw-cite-backlink"><b><a href="#cite_ref-34">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFDeloitte" class="citation web cs1">Deloitte. <a rel="nofollow" class="external text" href="https://www2.deloitte.com/content/dam/Deloitte/de/Documents/Country%20Services%20Group/Brochure-German-Real-Estate-Transfer-Tax.pdf">"German Real Estate Transfer Tax"</a> <span class="cs1-format">(PDF)</span>. <i>Deloitte.com</i>. Deloitte<span class="reference-accessdate">. Retrieved <span class="nowrap">11 March</span> 2023</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=Deloitte.com&rft.atitle=German+Real+Estate+Transfer+Tax&rft.au=Deloitte&rft_id=https%3A%2F%2Fwww2.deloitte.com%2Fcontent%2Fdam%2FDeloitte%2Fde%2FDocuments%2FCountry%2520Services%2520Group%2FBrochure-German-Real-Estate-Transfer-Tax.pdf&rfr_id=info%3Asid%2Fen.wikipedia.org%3AProperty+tax" class="Z3988"></span></span> </li> <li id="cite_note-35"><span class="mw-cite-backlink"><b><a href="#cite_ref-35">^</a></b></span> <span class="reference-text">Datta, Abhijit. (1992). <i>Local Government Finances: Trends, Issues and Reforms</i>, in Bagchi, Amaresh. et al. (Eds.), State Finances in India, New Delhi: Vikas Publishing House for the NIPFP...</span> </li> <li id="cite_note-36"><span class="mw-cite-backlink"><b><a href="#cite_ref-36">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://www.revenue.ie/en/property/local-property-tax/index.aspx">"Local Property Tax (LPT)"</a>. <i>revenue.ie</i>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=revenue.ie&rft.atitle=Local+Property+Tax+%28LPT%29&rft_id=https%3A%2F%2Fwww.revenue.ie%2Fen%2Fproperty%2Flocal-property-tax%2Findex.aspx&rfr_id=info%3Asid%2Fen.wikipedia.org%3AProperty+tax" class="Z3988"></span></span> </li> <li id="cite_note-37"><span class="mw-cite-backlink"><b><a href="#cite_ref-37">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://www.gov.ie/en/campaigns/0020e-budget-2021/?referrer=http://www.budget.gov.ie/Budgets/2013/Documents/Annex+B+-+Local+Property+Tax.pdf">"Budget 2022"</a> <span class="cs1-format">(PDF)</span>. <i>www.gov.ie</i>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=www.gov.ie&rft.atitle=Budget+2022&rft_id=https%3A%2F%2Fwww.gov.ie%2Fen%2Fcampaigns%2F0020e-budget-2021%2F%3Freferrer%3Dhttp%3A%2F%2Fwww.budget.gov.ie%2FBudgets%2F2013%2FDocuments%2FAnnex%2BB%2B-%2BLocal%2BProperty%2BTax.pdf&rfr_id=info%3Asid%2Fen.wikipedia.org%3AProperty+tax" class="Z3988"></span></span> </li> <li id="cite_note-38"><span class="mw-cite-backlink"><b><a href="#cite_ref-38">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFMicc" class="citation web cs1">Micc, Staff. <a rel="nofollow" class="external text" href="https://www.micc.org.mt/invest-in-italy/taxation-in-italy/municipal-tax-on-property-imu-imposta-municipale-unica-and-other-local-taxes.html">"Municipal tax on property (IMU, Imposta Municipale Unica) and other local taxes"</a>. <i>Maltese Italian Chamber of Commerce</i><span class="reference-accessdate">. Retrieved <span class="nowrap">19 April</span> 2024</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=Maltese+Italian+Chamber+of+Commerce&rft.atitle=Municipal+tax+on+property+%28IMU%2C+Imposta+Municipale+Unica%29+and+other+local+taxes.&rft.aulast=Micc&rft.aufirst=Staff&rft_id=https%3A%2F%2Fwww.micc.org.mt%2Finvest-in-italy%2Ftaxation-in-italy%2Fmunicipal-tax-on-property-imu-imposta-municipale-unica-and-other-local-taxes.html&rfr_id=info%3Asid%2Fen.wikipedia.org%3AProperty+tax" class="Z3988"></span></span> </li> <li id="cite_note-39"><span class="mw-cite-backlink"><b><a href="#cite_ref-39">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://www.idealista.it/en/news/legal-advice-italy/2018/03/09/2170-imposta-di-registro-what-it-and-how-work-it-out">"Imposta di registro: what it is and how to work it out — idealista/news"</a>. <i>www.idealista.it</i>. 9 March 2018<span class="reference-accessdate">. Retrieved <span class="nowrap">19 April</span> 2024</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=www.idealista.it&rft.atitle=Imposta+di+registro%3A+what+it+is+and+how+to+work+it+out+%E2%80%94+idealista%2Fnews&rft.date=2018-03-09&rft_id=https%3A%2F%2Fwww.idealista.it%2Fen%2Fnews%2Flegal-advice-italy%2F2018%2F03%2F09%2F2170-imposta-di-registro-what-it-and-how-work-it-out&rfr_id=info%3Asid%2Fen.wikipedia.org%3AProperty+tax" class="Z3988"></span></span> </li> <li id="cite_note-40"><span class="mw-cite-backlink"><b><a href="#cite_ref-40">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://www.giambronelaw.com/site/advice/real-estate-advice/italian-real-estate/italian-property-taxes-guide/">"Italian Property Taxes: What you Need to Know | Legal Advice"</a>. <i>Giambrone Law</i><span class="reference-accessdate">. Retrieved <span class="nowrap">19 April</span> 2024</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=Giambrone+Law&rft.atitle=Italian+Property+Taxes%3A+What+you+Need+to+Know+%7C+Legal+Advice&rft_id=https%3A%2F%2Fwww.giambronelaw.com%2Fsite%2Fadvice%2Freal-estate-advice%2Fitalian-real-estate%2Fitalian-property-taxes-guide%2F&rfr_id=info%3Asid%2Fen.wikipedia.org%3AProperty+tax" class="Z3988"></span></span> </li> <li id="cite_note-41"><span class="mw-cite-backlink"><b><a href="#cite_ref-41">^</a></b></span> <span class="reference-text">Gaspare Falsitta, <i>Corso istituzionale di diritto tributario</i>, VII, Cedam, 2019, p. 586.</span> </li> <li id="cite_note-42"><span class="mw-cite-backlink"><b><a href="#cite_ref-42">^</a></b></span> <span class="reference-text">Gianluca Selicato, <i>L’imposta unica comunale tra novità e conferme di precedenti modelli impositivi</i>, in <i>Diritto e Pratica Tributaria</i>, n. 2, 2015.</span> </li> <li id="cite_note-43"><span class="mw-cite-backlink"><b><a href="#cite_ref-43">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1 cs1-prop-foreign-lang-source"><a rel="nofollow" class="external text" href="https://www.finanze.gov.it/opencms/it/fiscalita-regionale-e-locale/Imposta-municipale-propria-IMU/disciplina-del-tributo/">"Disciplina del tributo"</a>. <i>Dipartimento Finanze</i> (in Italian)<span class="reference-accessdate">. Retrieved <span class="nowrap">19 April</span> 2024</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=Dipartimento+Finanze&rft.atitle=Disciplina+del+tributo&rft_id=https%3A%2F%2Fwww.finanze.gov.it%2Fopencms%2Fit%2Ffiscalita-regionale-e-locale%2FImposta-municipale-propria-IMU%2Fdisciplina-del-tributo%2F&rfr_id=info%3Asid%2Fen.wikipedia.org%3AProperty+tax" class="Z3988"></span></span> </li> <li id="cite_note-44"><span class="mw-cite-backlink"><b><a href="#cite_ref-44">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1 cs1-prop-foreign-lang-source"><a rel="nofollow" class="external text" href="https://www.comune.cagliari.it/portale/page/it/informazioni_sulla_tasi_tributo_per_i_servizi_indivisibili_it_1?contentId=SRV10320">"Informazioni sulla Tasi (Tributo per i servizi indivisibili)"</a>. <i>Comune di Cagliari</i> (in Italian)<span class="reference-accessdate">. Retrieved <span class="nowrap">19 April</span> 2024</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=Comune+di+Cagliari&rft.atitle=Informazioni+sulla+Tasi+%28Tributo+per+i+servizi+indivisibili%29&rft_id=https%3A%2F%2Fwww.comune.cagliari.it%2Fportale%2Fpage%2Fit%2Finformazioni_sulla_tasi_tributo_per_i_servizi_indivisibili_it_1%3FcontentId%3DSRV10320&rfr_id=info%3Asid%2Fen.wikipedia.org%3AProperty+tax" class="Z3988"></span></span> </li> <li id="cite_note-45"><span class="mw-cite-backlink"><b><a href="#cite_ref-45">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1 cs1-prop-foreign-lang-source"><a rel="nofollow" class="external text" href="https://www.finanze.gov.it/opencms/it/fiscalita-regionale-e-locale/TARI-Imposta-di-soggiorno-e-altri-tributi-comunali/Tassa-sui-rifiuti-TARI/disciplina-del-tributo/">"Disciplina del tributo"</a>. <i>Dipartimento Finanze</i> (in Italian)<span class="reference-accessdate">. Retrieved <span class="nowrap">19 April</span> 2024</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=Dipartimento+Finanze&rft.atitle=Disciplina+del+tributo&rft_id=https%3A%2F%2Fwww.finanze.gov.it%2Fopencms%2Fit%2Ffiscalita-regionale-e-locale%2FTARI-Imposta-di-soggiorno-e-altri-tributi-comunali%2FTassa-sui-rifiuti-TARI%2Fdisciplina-del-tributo%2F&rfr_id=info%3Asid%2Fen.wikipedia.org%3AProperty+tax" class="Z3988"></span></span> </li> <li id="cite_note-46"><span class="mw-cite-backlink"><b><a href="#cite_ref-46">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="http://www.guichet.public.lu/entreprises/en/fiscalite/impots-benefices/impots-divers/impot-foncier/index.html">"Property Tax | Le Gouvernement du Grand Duché de Luxembourg"</a>. <i>guichet.public.lu</i><span class="reference-accessdate">. Retrieved <span class="nowrap">22 February</span> 2016</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=guichet.public.lu&rft.atitle=Property+Tax+%7C+Le+Gouvernement+du+Grand+Duch%C3%A9+de+Luxembourg&rft_id=http%3A%2F%2Fwww.guichet.public.lu%2Fentreprises%2Fen%2Ffiscalite%2Fimpots-benefices%2Fimpots-divers%2Fimpot-foncier%2Findex.html&rfr_id=info%3Asid%2Fen.wikipedia.org%3AProperty+tax" class="Z3988"></span></span> </li> <li id="cite_note-47"><span class="mw-cite-backlink"><b><a href="#cite_ref-47">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="http://www.nexvia.lu/#!tax-smart-card/glc4v">"Luxembourg Tax Smart Card"</a>. <i>nexvia.lu/#!tax-smart-card/glc4v</i><span class="reference-accessdate">. Retrieved <span class="nowrap">22 February</span> 2016</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=nexvia.lu%2F%23%21tax-smart-card%2Fglc4v&rft.atitle=Luxembourg+Tax+Smart+Card&rft_id=http%3A%2F%2Fwww.nexvia.lu%2F%23%21tax-smart-card%2Fglc4v&rfr_id=info%3Asid%2Fen.wikipedia.org%3AProperty+tax" class="Z3988"></span></span> </li> <li id="cite_note-auto-48"><span class="mw-cite-backlink">^ <a href="#cite_ref-auto_48-0"><sup><i><b>a</b></i></sup></a> <a href="#cite_ref-auto_48-1"><sup><i><b>b</b></i></sup></a> <a href="#cite_ref-auto_48-2"><sup><i><b>c</b></i></sup></a> <a href="#cite_ref-auto_48-3"><sup><i><b>d</b></i></sup></a></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1 cs1-prop-foreign-lang-source"><a rel="nofollow" class="external text" href="https://www.zakonyprolidi.cz/cs/1992-338">"338/1992 Sb. Zákon o dani z nemovitých věcí"</a> [338/1992 Coll. Act on Real Estate Tax]. <i>Zákony pro lidi</i> (in Czech).</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=Z%C3%A1kony+pro+lidi&rft.atitle=338%2F1992+Sb.+Z%C3%A1kon+o+dani+z+nemovit%C3%BDch+v%C4%9Bc%C3%AD&rft_id=https%3A%2F%2Fwww.zakonyprolidi.cz%2Fcs%2F1992-338&rfr_id=info%3Asid%2Fen.wikipedia.org%3AProperty+tax" class="Z3988"></span></span> </li> <li id="cite_note-auto2-49"><span class="mw-cite-backlink">^ <a href="#cite_ref-auto2_49-0"><sup><i><b>a</b></i></sup></a> <a href="#cite_ref-auto2_49-1"><sup><i><b>b</b></i></sup></a> <a href="#cite_ref-auto2_49-2"><sup><i><b>c</b></i></sup></a> <a href="#cite_ref-auto2_49-3"><sup><i><b>d</b></i></sup></a></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1 cs1-prop-foreign-lang-source"><a rel="nofollow" class="external text" href="https://www.businessinfo.cz/navody/dan-z-nemovitych-veci/">"Daň z nemovitých věcí"</a> [Real estate tax] (in Czech).</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Da%C5%88+z+nemovit%C3%BDch+v%C4%9Bc%C3%AD&rft_id=https%3A%2F%2Fwww.businessinfo.cz%2Fnavody%2Fdan-z-nemovitych-veci%2F&rfr_id=info%3Asid%2Fen.wikipedia.org%3AProperty+tax" class="Z3988"></span></span> </li> <li id="cite_note-50"><span class="mw-cite-backlink"><b><a href="#cite_ref-50">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1 cs1-prop-foreign-lang-source"><a rel="nofollow" class="external text" href="https://www.financnisprava.cz/cs/dane/danovy-system-cr/rozpoctove-urceni-dani">"Rozpočtové určení daní"</a> [Budgetary determination of taxes]. <i>Finanční správa České republiky</i> (in Czech).</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=Finan%C4%8Dn%C3%AD+spr%C3%A1va+%C4%8Cesk%C3%A9+republiky&rft.atitle=Rozpo%C4%8Dtov%C3%A9+ur%C4%8Den%C3%AD+dan%C3%AD&rft_id=https%3A%2F%2Fwww.financnisprava.cz%2Fcs%2Fdane%2Fdanovy-system-cr%2Frozpoctove-urceni-dani&rfr_id=info%3Asid%2Fen.wikipedia.org%3AProperty+tax" class="Z3988"></span></span> </li> <li id="cite_note-51"><span class="mw-cite-backlink"><b><a href="#cite_ref-51">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1 cs1-prop-foreign-lang-source"><a rel="nofollow" class="external text" href="http://zakon-pmr.com/DetailDoc.aspx?document=60933">"Закон о налоге на имущество физических лиц №632-З-III"</a> [Personal property tax law №632-З-III] (in Russian). 2005.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=%D0%97%D0%B0%D0%BA%D0%BE%D0%BD+%D0%BE+%D0%BD%D0%B0%D0%BB%D0%BE%D0%B3%D0%B5+%D0%BD%D0%B0+%D0%B8%D0%BC%D1%83%D1%89%D0%B5%D1%81%D1%82%D0%B2%D0%BE+%D1%84%D0%B8%D0%B7%D0%B8%D1%87%D0%B5%D1%81%D0%BA%D0%B8%D1%85+%D0%BB%D0%B8%D1%86+%E2%84%96632-%D0%97-III&rft.date=2005&rft_id=http%3A%2F%2Fzakon-pmr.com%2FDetailDoc.aspx%3Fdocument%3D60933&rfr_id=info%3Asid%2Fen.wikipedia.org%3AProperty+tax" class="Z3988"></span></span> </li> <li id="cite_note-52"><span class="mw-cite-backlink"><b><a href="#cite_ref-52">^</a></b></span> <span class="reference-text">PricewaterhouseCoopers. (n.d.). Property Transfer Tax. PwC. <a rel="nofollow" class="external free" href="https://www.pwc.pt/en/pwcinforfisco/tax-guide/2019/imt.html">https://www.pwc.pt/en/pwcinforfisco/tax-guide/2019/imt.html</a></span> </li> <li id="cite_note-auto5-53"><span class="mw-cite-backlink">^ <a href="#cite_ref-auto5_53-0"><sup><i><b>a</b></i></sup></a> <a href="#cite_ref-auto5_53-1"><sup><i><b>b</b></i></sup></a></span> <span class="reference-text">PricewaterhouseCoopers. (n.d.). Stamp tax. PwC. <a rel="nofollow" class="external free" href="https://www.pwc.pt/en/pwcinforfisco/tax-guide/2020/stamp-tax.html">https://www.pwc.pt/en/pwcinforfisco/tax-guide/2020/stamp-tax.html</a></span> </li> <li id="cite_note-auto4-54"><span class="mw-cite-backlink">^ <a href="#cite_ref-auto4_54-0"><sup><i><b>a</b></i></sup></a> <a href="#cite_ref-auto4_54-1"><sup><i><b>b</b></i></sup></a> <a href="#cite_ref-auto4_54-2"><sup><i><b>c</b></i></sup></a></span> <span class="reference-text">PricewaterhouseCoopers. (n.d.). Property tax.<a rel="nofollow" class="external free" href="https://www.pwc.pt/en/pwcinforfisco/tax-guide/2018/imi.html">https://www.pwc.pt/en/pwcinforfisco/tax-guide/2018/imi.html</a></span> </li> <li id="cite_note-cita-55"><span class="mw-cite-backlink">^ <a href="#cite_ref-cita_55-0"><sup><i><b>a</b></i></sup></a> <a href="#cite_ref-cita_55-1"><sup><i><b>b</b></i></sup></a> <a href="#cite_ref-cita_55-2"><sup><i><b>c</b></i></sup></a> <a href="#cite_ref-cita_55-3"><sup><i><b>d</b></i></sup></a> <a href="#cite_ref-cita_55-4"><sup><i><b>e</b></i></sup></a> <a href="#cite_ref-cita_55-5"><sup><i><b>f</b></i></sup></a> <a href="#cite_ref-cita_55-6"><sup><i><b>g</b></i></sup></a> <a href="#cite_ref-cita_55-7"><sup><i><b>h</b></i></sup></a> <a href="#cite_ref-cita_55-8"><sup><i><b>i</b></i></sup></a></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1 cs1-prop-foreign-lang-source"><a rel="nofollow" class="external text" href="https://www.slovensko.sk/sk/agendy/agenda/_dan-z-nehnutelnosti1/">"Daň z nehnuteľností"</a> [Real estate tax] (in Slovak).</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Da%C5%88+z+nehnute%C4%BEnost%C3%AD&rft_id=https%3A%2F%2Fwww.slovensko.sk%2Fsk%2Fagendy%2Fagenda%2F_dan-z-nehnutelnosti1%2F&rfr_id=info%3Asid%2Fen.wikipedia.org%3AProperty+tax" class="Z3988"></span></span> </li> <li id="cite_note-56"><span class="mw-cite-backlink"><b><a href="#cite_ref-56">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://taxsummaries.pwc.com/sweden/corporate/tax-administration">"Sweden - Corporate - Tax administration"</a>. <i>taxsummaries.pwc.com</i><span class="reference-accessdate">. Retrieved <span class="nowrap">22 April</span> 2023</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=taxsummaries.pwc.com&rft.atitle=Sweden+-+Corporate+-+Tax+administration&rft_id=https%3A%2F%2Ftaxsummaries.pwc.com%2Fsweden%2Fcorporate%2Ftax-administration&rfr_id=info%3Asid%2Fen.wikipedia.org%3AProperty+tax" class="Z3988"></span></span> </li> <li id="cite_note-57"><span class="mw-cite-backlink"><b><a href="#cite_ref-57">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1 cs1-prop-foreign-lang-source"><a rel="nofollow" class="external text" href="https://inheritancespain.com/plusvalia/">"Inheritance in Spain | Plusvalia"</a> (in European Spanish)<span class="reference-accessdate">. Retrieved <span class="nowrap">20 April</span> 2024</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Inheritance+in+Spain+%7C+Plusvalia&rft_id=https%3A%2F%2Finheritancespain.com%2Fplusvalia%2F&rfr_id=info%3Asid%2Fen.wikipedia.org%3AProperty+tax" class="Z3988"></span></span> </li> <li id="cite_note-58"><span class="mw-cite-backlink"><b><a href="#cite_ref-58">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://www.housesinspain.com/blog/property-taxes-in-spain">"Property Taxes in Spain: 9 taxes you have to know"</a>. <i>Houses In Spain</i><span class="reference-accessdate">. Retrieved <span class="nowrap">20 April</span> 2024</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=Houses+In+Spain&rft.atitle=Property+Taxes+in+Spain%3A+9+taxes+you+have+to+know&rft_id=https%3A%2F%2Fwww.housesinspain.com%2Fblog%2Fproperty-taxes-in-spain&rfr_id=info%3Asid%2Fen.wikipedia.org%3AProperty+tax" class="Z3988"></span></span> </li> <li id="cite_note-59"><span class="mw-cite-backlink"><b><a href="#cite_ref-59">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFWintour2015" class="citation web cs1">Wintour, Patrick (7 December 2015). <a rel="nofollow" class="external text" href="https://www.theguardian.com/politics/2015/dec/07/labour-must-find-new-ways-to-tackle-inequality-says-tristram-hunt">"Labour has 'moral mission' to tackle inequality, says Tristram Hunt"</a>. <i>The Guardian</i>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=The+Guardian&rft.atitle=Labour+has+%27moral+mission%27+to+tackle+inequality%2C+says+Tristram+Hunt&rft.date=2015-12-07&rft.aulast=Wintour&rft.aufirst=Patrick&rft_id=https%3A%2F%2Fwww.theguardian.com%2Fpolitics%2F2015%2Fdec%2F07%2Flabour-must-find-new-ways-to-tackle-inequality-says-tristram-hunt&rfr_id=info%3Asid%2Fen.wikipedia.org%3AProperty+tax" class="Z3988"></span></span> </li> <li id="cite_note-60"><span class="mw-cite-backlink"><b><a href="#cite_ref-60">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFIan_Cowie2011" class="citation news cs1">Ian Cowie (21 July 2011). <a rel="nofollow" class="external text" href="https://web.archive.org/web/20110723211640/http://blogs.telegraph.co.uk/finance/ianmcowie/100010970/house-prices-would-be-hit-by-revolutionary-property-tax-proposed-by-oecd/">"House prices would be hit by 'revolutionary' property tax proposed by OECD"</a>. <i>The Telegraph</i>. Archived from <a rel="nofollow" class="external text" href="http://blogs.telegraph.co.uk/finance/ianmcowie/100010970/house-prices-would-be-hit-by-revolutionary-property-tax-proposed-by-oecd/">the original</a> on 23 July 2011.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=article&rft.jtitle=The+Telegraph&rft.atitle=House+prices+would+be+hit+by+%27revolutionary%27+property+tax+proposed+by+OECD&rft.date=2011-07-21&rft.au=Ian+Cowie&rft_id=http%3A%2F%2Fblogs.telegraph.co.uk%2Ffinance%2Fianmcowie%2F100010970%2Fhouse-prices-would-be-hit-by-revolutionary-property-tax-proposed-by-oecd%2F&rfr_id=info%3Asid%2Fen.wikipedia.org%3AProperty+tax" class="Z3988"></span></span> </li> <li id="cite_note-61"><span class="mw-cite-backlink"><b><a href="#cite_ref-61">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="http://libdemsalter.org.uk/en/article/2016/1152887/the-real-hope-for-home-ownership">"The Real Hope for Home Ownership"</a>. libdemsalter.org.uk.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=The+Real+Hope+for+Home+Ownership&rft.pub=libdemsalter.org.uk&rft_id=http%3A%2F%2Flibdemsalter.org.uk%2Fen%2Farticle%2F2016%2F1152887%2Fthe-real-hope-for-home-ownership&rfr_id=info%3Asid%2Fen.wikipedia.org%3AProperty+tax" class="Z3988"></span></span> </li> <li id="cite_note-62"><span class="mw-cite-backlink"><b><a href="#cite_ref-62">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://www.gov.uk/council-tax/second-homes-and-empty-properties">"Council Tax"</a>. GOV.UK.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Council+Tax&rft.pub=GOV.UK&rft_id=https%3A%2F%2Fwww.gov.uk%2Fcouncil-tax%2Fsecond-homes-and-empty-properties&rfr_id=info%3Asid%2Fen.wikipedia.org%3AProperty+tax" class="Z3988"></span></span> </li> <li id="cite_note-63"><span class="mw-cite-backlink"><b><a href="#cite_ref-63">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="http://www.hmrc.gov.uk/manuals/bimmanual/bim46840.htm">"BIM46840 – Specific deductions: rent and rates: Council Tax"</a>. <i>hmrc.gov.uk</i><span class="reference-accessdate">. Retrieved <span class="nowrap">18 September</span> 2015</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=hmrc.gov.uk&rft.atitle=BIM46840+%E2%80%93+Specific+deductions%3A+rent+and+rates%3A+Council+Tax&rft_id=http%3A%2F%2Fwww.hmrc.gov.uk%2Fmanuals%2Fbimmanual%2Fbim46840.htm&rfr_id=info%3Asid%2Fen.wikipedia.org%3AProperty+tax" class="Z3988"></span></span> </li> <li id="cite_note-64"><span class="mw-cite-backlink"><b><a href="#cite_ref-64">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://web.archive.org/web/20151003042237/http://www.valuationtribunal.gov.uk/Libraries/CT_Manual/CT_Manual.sflb.ashx">"Council Tax Guidelines"</a>. Archived from <a rel="nofollow" class="external text" href="http://www.valuationtribunal.gov.uk/Libraries/CT_Manual/CT_Manual.sflb.ashx">the original</a> on 3 October 2015.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Council+Tax+Guidelines&rft_id=http%3A%2F%2Fwww.valuationtribunal.gov.uk%2FLibraries%2FCT_Manual%2FCT_Manual.sflb.ashx&rfr_id=info%3Asid%2Fen.wikipedia.org%3AProperty+tax" class="Z3988"></span></span> </li> <li id="cite_note-65"><span class="mw-cite-backlink"><b><a href="#cite_ref-65">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://www.westminster.gov.uk/council-tax-bands-and-rates">"Council Tax bands and rates | Westminster City Council"</a>. <i>westminster.gov.uk</i><span class="reference-accessdate">. Retrieved <span class="nowrap">18 September</span> 2015</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=westminster.gov.uk&rft.atitle=Council+Tax+bands+and+rates+%7C+Westminster+City+Council&rft_id=https%3A%2F%2Fwww.westminster.gov.uk%2Fcouncil-tax-bands-and-rates&rfr_id=info%3Asid%2Fen.wikipedia.org%3AProperty+tax" class="Z3988"></span></span> </li> <li id="cite_note-66"><span class="mw-cite-backlink"><b><a href="#cite_ref-66">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="http://www.lambeth.gov.uk/benefits-and-council-tax/council-tax/council-tax-bands-and-rates-guide">"Council tax bands and rates – guide | Lambeth Council"</a>. <i>lambeth.gov.uk</i><span class="reference-accessdate">. Retrieved <span class="nowrap">18 September</span> 2015</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=lambeth.gov.uk&rft.atitle=Council+tax+bands+and+rates+%E2%80%93+guide+%7C+Lambeth+Council&rft_id=http%3A%2F%2Fwww.lambeth.gov.uk%2Fbenefits-and-council-tax%2Fcouncil-tax%2Fcouncil-tax-bands-and-rates-guide&rfr_id=info%3Asid%2Fen.wikipedia.org%3AProperty+tax" class="Z3988"></span></span> </li> <li id="cite_note-uk-sdlt-67"><span class="mw-cite-backlink">^ <a href="#cite_ref-uk-sdlt_67-0"><sup><i><b>a</b></i></sup></a> <a href="#cite_ref-uk-sdlt_67-1"><sup><i><b>b</b></i></sup></a> <a href="#cite_ref-uk-sdlt_67-2"><sup><i><b>c</b></i></sup></a> <a href="#cite_ref-uk-sdlt_67-3"><sup><i><b>d</b></i></sup></a> <a href="#cite_ref-uk-sdlt_67-4"><sup><i><b>e</b></i></sup></a></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://www.moneyhelper.org.uk/en/homes/buying-a-home/everything-you-need-to-know-about-stamp-duty">"Stamp Duty – Everything you need to know"</a>. <i>MoneyHelper</i>. <a href="/wiki/Money_and_Pensions_Service" title="Money and Pensions Service">Money and Pensions Service</a><span class="reference-accessdate">. Retrieved <span class="nowrap">8 March</span> 2023</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=MoneyHelper&rft.atitle=Stamp+Duty+%E2%80%93+Everything+you+need+to+know&rft_id=https%3A%2F%2Fwww.moneyhelper.org.uk%2Fen%2Fhomes%2Fbuying-a-home%2Feverything-you-need-to-know-about-stamp-duty&rfr_id=info%3Asid%2Fen.wikipedia.org%3AProperty+tax" class="Z3988"></span></span> </li> <li id="cite_note-NatConStateLegislatures-68"><span class="mw-cite-backlink"><b><a href="#cite_ref-NatConStateLegislatures_68-0">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="http://www.ncsl.org/documents/fiscal/statefederalandlocaltaxes.pdf">"State, Federal and Local Taxes"</a> <span class="cs1-format">(PDF)</span>. <i>ncsl.org</i>. National Conference of State Legislatures. p. 3.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=ncsl.org&rft.atitle=State%2C+Federal+and+Local+Taxes&rft.pages=3&rft_id=http%3A%2F%2Fwww.ncsl.org%2Fdocuments%2Ffiscal%2Fstatefederalandlocaltaxes.pdf&rfr_id=info%3Asid%2Fen.wikipedia.org%3AProperty+tax" class="Z3988"></span></span> </li> <li id="cite_note-69"><span class="mw-cite-backlink"><b><a href="#cite_ref-69">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="http://taxfoundation.org/article/property-taxes-owner-occupied-housing-state-2004-2009">"The Tax Foundation — Property Taxes on Owner-Occupied Housing by State, 2004–2009"</a>. 2009<span class="reference-accessdate">. Retrieved <span class="nowrap">4 October</span> 2010</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=The+Tax+Foundation+%E2%80%94+Property+Taxes+on+Owner-Occupied+Housing+by+State%2C+2004%E2%80%932009&rft.date=2009&rft_id=http%3A%2F%2Ftaxfoundation.org%2Farticle%2Fproperty-taxes-owner-occupied-housing-state-2004-2009&rfr_id=info%3Asid%2Fen.wikipedia.org%3AProperty+tax" class="Z3988"></span></span> </li> <li id="cite_note-70"><span class="mw-cite-backlink"><b><a href="#cite_ref-70">^</a></b></span> <span class="reference-text">Adams, Charles. Those Dirty Rotten Taxes. New York, NY: Simon and Schuster,1998</span> </li> <li id="cite_note-71"><span class="mw-cite-backlink"><b><a href="#cite_ref-71">^</a></b></span> <span class="reference-text">By the history of Ancient world, <a rel="nofollow" class="external free" href="https://www.historyoftheancientworld.com/2013/04/a-brief-history-of-property-tax/">https://www.historyoftheancientworld.com/2013/04/a-brief-history-of-property-tax/</a></span> </li> <li id="cite_note-72"><span class="mw-cite-backlink"><b><a href="#cite_ref-72">^</a></b></span> <span class="reference-text">History of taxation in United kingdom, <a rel="nofollow" class="external free" href="https://www.familymoney.co.uk/uk-tax/uk-tax-essentials/history-taxation-united-kingdom/">https://www.familymoney.co.uk/uk-tax/uk-tax-essentials/history-taxation-united-kingdom/</a></span> </li> <li id="cite_note-auto1-73"><span class="mw-cite-backlink">^ <a href="#cite_ref-auto1_73-0"><sup><i><b>a</b></i></sup></a> <a href="#cite_ref-auto1_73-1"><sup><i><b>b</b></i></sup></a> <a href="#cite_ref-auto1_73-2"><sup><i><b>c</b></i></sup></a></span> <span class="reference-text">A Brief History of Property Tax, <a rel="nofollow" class="external free" href="https://www.iaao.org/uploads/A_Brief_History_of_Property_Tax.pdf">https://www.iaao.org/uploads/A_Brief_History_of_Property_Tax.pdf</a></span> </li> <li id="cite_note-74"><span class="mw-cite-backlink"><b><a href="#cite_ref-74">^</a></b></span> <span class="reference-text">The history of taxes in USA, <a rel="nofollow" class="external free" href="https://www.investopedia.com/articles/tax/10/history-taxes.asp">https://www.investopedia.com/articles/tax/10/history-taxes.asp</a></span> </li> <li id="cite_note-75"><span class="mw-cite-backlink"><b><a href="#cite_ref-75">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://reason.com/2022/05/04/the-state-took-her-home-because-she-missed-900-in-property-taxes/">"The State Took Her Home Because She Missed $900 in Property Taxes"</a>. 4 May 2022.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=The+State+Took+Her+Home+Because+She+Missed+%24900+in+Property+Taxes&rft.date=2022-05-04&rft_id=https%3A%2F%2Freason.com%2F2022%2F05%2F04%2Fthe-state-took-her-home-because-she-missed-900-in-property-taxes%2F&rfr_id=info%3Asid%2Fen.wikipedia.org%3AProperty+tax" class="Z3988"></span></span> </li> <li id="cite_note-76"><span class="mw-cite-backlink"><b><a href="#cite_ref-76">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://pacificlegal.org/press-release/supreme-court-asked-to-enforce-the-constitutional-right-to-proper-notice-in-tax-foreclosures/">"Supreme Court asked to enforce the constitutional right to proper notice in tax foreclosures"</a>. 4 September 2020.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Supreme+Court+asked+to+enforce+the+constitutional+right+to+proper+notice+in+tax+foreclosures&rft.date=2020-09-04&rft_id=https%3A%2F%2Fpacificlegal.org%2Fpress-release%2Fsupreme-court-asked-to-enforce-the-constitutional-right-to-proper-notice-in-tax-foreclosures%2F&rfr_id=info%3Asid%2Fen.wikipedia.org%3AProperty+tax" class="Z3988"></span></span> </li> <li id="cite_note-77"><span class="mw-cite-backlink"><b><a href="#cite_ref-77">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://www.taxpolicycenter.org/taxvox/critics-argue-property-tax-unfair-do-they-have-point">"Critics Argue The Property Tax Is Unfair. Do They Have A Point?"</a>. 9 March 2020.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Critics+Argue+The+Property+Tax+Is+Unfair.+Do+They+Have+A+Point%3F&rft.date=2020-03-09&rft_id=https%3A%2F%2Fwww.taxpolicycenter.org%2Ftaxvox%2Fcritics-argue-property-tax-unfair-do-they-have-point&rfr_id=info%3Asid%2Fen.wikipedia.org%3AProperty+tax" class="Z3988"></span></span> </li> <li id="cite_note-78"><span class="mw-cite-backlink"><b><a href="#cite_ref-78">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://reason.com/volokh/2020/07/17/michigan-supreme-court-rules-government-cant-seize-entire-value-of-property-over-property-tax-delinquency-worth-8-41/">"Michigan Supreme Court Rules Government Can't Seize Entire Value of Home Over Property Tax Delinquency Worth $8.41"</a>. 17 July 2020.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Michigan+Supreme+Court+Rules+Government+Can%27t+Seize+Entire+Value+of+Home+Over+Property+Tax+Delinquency+Worth+%248.41&rft.date=2020-07-17&rft_id=https%3A%2F%2Freason.com%2Fvolokh%2F2020%2F07%2F17%2Fmichigan-supreme-court-rules-government-cant-seize-entire-value-of-property-over-property-tax-delinquency-worth-8-41%2F&rfr_id=info%3Asid%2Fen.wikipedia.org%3AProperty+tax" class="Z3988"></span></span> </li> <li id="cite_note-79"><span class="mw-cite-backlink"><b><a href="#cite_ref-79">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFBradsher2023" class="citation web cs1">Bradsher, Keith (10 May 2023). <a rel="nofollow" class="external text" href="https://www.nytimes.com/2023/05/10/business/china-property-tax.html">"Why China Doesn't Have a Property Tax"</a>. <i>New York Times</i>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=New+York+Times&rft.atitle=Why+China+Doesn%E2%80%99t+Have+a+Property+Tax&rft.date=2023-05-10&rft.aulast=Bradsher&rft.aufirst=Keith&rft_id=https%3A%2F%2Fwww.nytimes.com%2F2023%2F05%2F10%2Fbusiness%2Fchina-property-tax.html&rfr_id=info%3Asid%2Fen.wikipedia.org%3AProperty+tax" class="Z3988"></span></span> </li> <li id="cite_note-80"><span class="mw-cite-backlink"><b><a href="#cite_ref-80">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://web.archive.org/web/20140111174648/http://www2.deloitte.com/content/dam/Deloitte/global/Documents/Tax/dttl-tax-mauritaniahighlights-2013.pdf.pdf">"Mauritania Highlights 2013"</a> <span class="cs1-format">(PDF)</span>. 11 January 2014. Archived from <a rel="nofollow" class="external text" href="http://www2.deloitte.com/content/dam/Deloitte/global/Documents/Tax/dttl-tax-mauritaniahighlights-2013.pdf.pdf">the original</a> <span class="cs1-format">(PDF)</span> on 11 January 2014.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Mauritania+Highlights+2013&rft.date=2014-01-11&rft_id=http%3A%2F%2Fwww2.deloitte.com%2Fcontent%2Fdam%2FDeloitte%2Fglobal%2FDocuments%2FTax%2Fdttl-tax-mauritaniahighlights-2013.pdf.pdf&rfr_id=info%3Asid%2Fen.wikipedia.org%3AProperty+tax" class="Z3988"></span></span> </li> <li id="cite_note-81"><span class="mw-cite-backlink"><b><a href="#cite_ref-81">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://taxsummaries.pwc.com/greenland/individual/other-taxes">"Greenland – Individual – Other taxes"</a>. <i>taxsummaries.pwc.com</i>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=taxsummaries.pwc.com&rft.atitle=Greenland+%E2%80%93+Individual+%E2%80%93+Other+taxes&rft_id=https%3A%2F%2Ftaxsummaries.pwc.com%2Fgreenland%2Findividual%2Fother-taxes&rfr_id=info%3Asid%2Fen.wikipedia.org%3AProperty+tax" class="Z3988"></span></span> </li> <li id="cite_note-82"><span class="mw-cite-backlink"><b><a href="#cite_ref-82">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFeTax" class="citation web cs1">eTax, Nordisk. <a rel="nofollow" class="external text" href="https://www.nordisketax.net/country.asp?url=/files/far/eng.asp">"Faroe Islands"</a>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Faroe+Islands&rft.aulast=eTax&rft.aufirst=Nordisk&rft_id=https%3A%2F%2Fwww.nordisketax.net%2Fcountry.asp%3Furl%3D%2Ffiles%2Ffar%2Feng.asp&rfr_id=info%3Asid%2Fen.wikipedia.org%3AProperty+tax" class="Z3988"></span></span> </li> <li id="cite_note-83"><span class="mw-cite-backlink"><b><a href="#cite_ref-83">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="http://britishexpat.com/expatforum/malta/viewtopic.php?t=12382">"British Expat Forum • View forum – Malta"</a>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=British+Expat+Forum+%E2%80%A2+View+forum+%E2%80%93+Malta&rft_id=http%3A%2F%2Fbritishexpat.com%2Fexpatforum%2Fmalta%2Fviewtopic.php%3Ft%3D12382&rfr_id=info%3Asid%2Fen.wikipedia.org%3AProperty+tax" class="Z3988"></span></span> </li> <li id="cite_note-84"><span class="mw-cite-backlink"><b><a href="#cite_ref-84">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://2009-2017.state.gov/e/eb/rls/othr/ics/2013/204586.htm">"Palau"</a>. <i>U.S. Department of State</i>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=U.S.+Department+of+State&rft.atitle=Palau&rft_id=https%3A%2F%2F2009-2017.state.gov%2Fe%2Feb%2Frls%2Fothr%2Fics%2F2013%2F204586.htm&rfr_id=info%3Asid%2Fen.wikipedia.org%3AProperty+tax" class="Z3988"></span></span> </li> <li id="cite_note-85"><span class="mw-cite-backlink"><b><a href="#cite_ref-85">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFTim_Staermose2013" class="citation web cs1">Tim Staermose (20 June 2013). <a rel="nofollow" class="external text" href="https://www.sovereignman.com/offshore/a-hidden-paradise-with-no-income-tax-or-property-tax-12086/">"A hidden paradise with no income tax or property tax…"</a>. Sovereign Man.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=A+hidden+paradise+with+no+income+tax+or+property+tax%E2%80%A6&rft.pub=Sovereign+Man&rft.date=2013-06-20&rft.au=Tim+Staermose&rft_id=https%3A%2F%2Fwww.sovereignman.com%2Foffshore%2Fa-hidden-paradise-with-no-income-tax-or-property-tax-12086%2F&rfr_id=info%3Asid%2Fen.wikipedia.org%3AProperty+tax" class="Z3988"></span></span> </li> <li id="cite_note-86"><span class="mw-cite-backlink"><b><a href="#cite_ref-86">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="http://www.destination-cook-islands.com/Why-Invest.html">"Why Invest in the Cook Islands – is it that good – really?"</a>. destination-cook-islands.com.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Why+Invest+in+the+Cook+Islands+%E2%80%93+is+it+that+good+%E2%80%93+really%3F&rft.pub=destination-cook-islands.com&rft_id=http%3A%2F%2Fwww.destination-cook-islands.com%2FWhy-Invest.html&rfr_id=info%3Asid%2Fen.wikipedia.org%3AProperty+tax" class="Z3988"></span></span> </li> <li id="cite_note-87"><span class="mw-cite-backlink"><b><a href="#cite_ref-87">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://www.commerce.alaska.gov/web/dcra/OfficeoftheStateAssessor/AlaskaTaxFacts.aspx">"Alaska Tax Facts"</a>. Alaska Department of Commerce, Community and Economic Development: Office of the State Assessor<span class="reference-accessdate">. Retrieved <span class="nowrap">9 May</span> 2017</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Alaska+Tax+Facts&rft.pub=Alaska+Department+of+Commerce%2C+Community+and+Economic+Development%3A+Office+of+the+State+Assessor&rft_id=https%3A%2F%2Fwww.commerce.alaska.gov%2Fweb%2Fdcra%2FOfficeoftheStateAssessor%2FAlaskaTaxFacts.aspx&rfr_id=info%3Asid%2Fen.wikipedia.org%3AProperty+tax" class="Z3988"></span></span> </li> <li id="cite_note-sf-88"><span class="mw-cite-backlink"><b><a href="#cite_ref-sf_88-0">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://www.gpo.gov/fdsys/pkg/GAOREPORTS-OGC-98-5/content-detail.html">"GAO/OGC-98-5 – U.S. Insular Areas: Application of the U.S. Constitution"</a>. U.S. Government Printing Office. 7 November 1997<span class="reference-accessdate">. Retrieved <span class="nowrap">9 May</span> 2017</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=GAO%2FOGC-98-5+%E2%80%93+U.S.+Insular+Areas%3A+Application+of+the+U.S.+Constitution&rft.pub=U.S.+Government+Printing+Office&rft.date=1997-11-07&rft_id=http%3A%2F%2Fwww.gpo.gov%2Ffdsys%2Fpkg%2FGAOREPORTS-OGC-98-5%2Fcontent-detail.html&rfr_id=info%3Asid%2Fen.wikipedia.org%3AProperty+tax" class="Z3988"></span></span> </li> </ol></div></div> <p><sup id="cite_ref-89" class="reference"><a href="#cite_note-89"><span class="cite-bracket">[</span>1<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading2"><h2 id="Further_reading">Further reading</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Property_tax&action=edit&section=64" title="Edit section: Further reading"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <ul><li>Slack, E., & Bird, R. M. (2014). <a rel="nofollow" class="external text" href="http://www.oecd-ilibrary.org/taxation/the-political-economy-of-property-tax-reform_5jz5pzvzv6r7-en?crawler=true&mimetype=application/pdf">The Political Economy of Property Tax Reform</a>, OECD Working Papers on Fiscal Federalism 18, OECD Publishing.</li></ul> <div class="navbox-styles"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><style data-mw-deduplicate="TemplateStyles:r1236075235">.mw-parser-output .navbox{box-sizing:border-box;border:1px solid #a2a9b1;width:100%;clear:both;font-size:88%;text-align:center;padding:1px;margin:1em auto 0}.mw-parser-output .navbox .navbox{margin-top:0}.mw-parser-output .navbox+.navbox,.mw-parser-output .navbox+.navbox-styles+.navbox{margin-top:-1px}.mw-parser-output .navbox-inner,.mw-parser-output .navbox-subgroup{width:100%}.mw-parser-output .navbox-group,.mw-parser-output .navbox-title,.mw-parser-output .navbox-abovebelow{padding:0.25em 1em;line-height:1.5em;text-align:center}.mw-parser-output .navbox-group{white-space:nowrap;text-align:right}.mw-parser-output .navbox,.mw-parser-output .navbox-subgroup{background-color:#fdfdfd}.mw-parser-output .navbox-list{line-height:1.5em;border-color:#fdfdfd}.mw-parser-output .navbox-list-with-group{text-align:left;border-left-width:2px;border-left-style:solid}.mw-parser-output tr+tr>.navbox-abovebelow,.mw-parser-output tr+tr>.navbox-group,.mw-parser-output tr+tr>.navbox-image,.mw-parser-output tr+tr>.navbox-list{border-top:2px solid #fdfdfd}.mw-parser-output .navbox-title{background-color:#ccf}.mw-parser-output .navbox-abovebelow,.mw-parser-output .navbox-group,.mw-parser-output .navbox-subgroup .navbox-title{background-color:#ddf}.mw-parser-output .navbox-subgroup .navbox-group,.mw-parser-output .navbox-subgroup .navbox-abovebelow{background-color:#e6e6ff}.mw-parser-output .navbox-even{background-color:#f7f7f7}.mw-parser-output .navbox-odd{background-color:transparent}.mw-parser-output .navbox .hlist td dl,.mw-parser-output .navbox .hlist td ol,.mw-parser-output .navbox .hlist td ul,.mw-parser-output .navbox td.hlist dl,.mw-parser-output .navbox td.hlist ol,.mw-parser-output .navbox td.hlist ul{padding:0.125em 0}.mw-parser-output .navbox .navbar{display:block;font-size:100%}.mw-parser-output .navbox-title .navbar{float:left;text-align:left;margin-right:0.5em}body.skin--responsive .mw-parser-output .navbox-image img{max-width:none!important}@media print{body.ns-0 .mw-parser-output .navbox{display:none!important}}</style><style data-mw-deduplicate="TemplateStyles:r886047488">.mw-parser-output .nobold{font-weight:normal}</style></div><div role="navigation" class="navbox" aria-labelledby="Property" style="padding:3px"><table class="nowraplinks hlist mw-collapsible mw-collapsed navbox-inner" style="border-spacing:0;background:transparent;color:inherit"><tbody><tr><th scope="col" class="navbox-title" colspan="2"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1239400231"><div class="navbar plainlinks hlist navbar-mini"><ul><li class="nv-view"><a href="/wiki/Template:Property_navbox" title="Template:Property navbox"><abbr title="View this template">v</abbr></a></li><li class="nv-talk"><a href="/wiki/Template_talk:Property_navbox" title="Template talk:Property navbox"><abbr title="Discuss this template">t</abbr></a></li><li class="nv-edit"><a href="/wiki/Special:EditPage/Template:Property_navbox" title="Special:EditPage/Template:Property navbox"><abbr title="Edit this template">e</abbr></a></li></ul></div><div id="Property" style="font-size:114%;margin:0 4em"><a href="/wiki/Property" title="Property">Property</a></div></th></tr><tr><th scope="row" class="navbox-group" style="width:1%">By owner</th><td class="navbox-list-with-group navbox-list navbox-odd" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Collective_ownership" title="Collective ownership">Collective</a></li> <li><a href="/wiki/Common_ownership" title="Common ownership">Common</a></li> <li><a href="/wiki/Communal_land" title="Communal land">Communal</a></li> <li><a href="/wiki/Community_property" title="Community property">Community</a></li> <li><a href="/wiki/Crown_land" title="Crown land">Crown</a></li> <li><a href="/wiki/Customary_land" title="Customary land">Customary</a></li> <li><a href="/wiki/Cooperative" title="Cooperative">Cooperative</a></li> <li><a href="/wiki/Private_property" title="Private property">Private</a></li> <li><a href="/wiki/Public_property" title="Public property">Public</a></li> <li><a href="/wiki/Self-ownership" title="Self-ownership">Self</a></li> <li><a href="/wiki/Social_ownership" title="Social ownership">Social</a></li> <li><a href="/wiki/State_ownership" title="State ownership">State</a></li> <li><a href="/wiki/Unowned_property" title="Unowned property">Unowned</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%">By nature</th><td class="navbox-list-with-group navbox-list navbox-even" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Croft_(land)" title="Croft (land)">Croft</a></li> <li><a href="/wiki/Estate_in_land" title="Estate in land">Estate (landed)</a></li> <li><a href="/wiki/Intangible_property" title="Intangible property">Intangible</a></li> <li><a href="/wiki/Intellectual_property" title="Intellectual property">Intellectual</a> <ul><li><a href="/wiki/Indigenous_intellectual_property" title="Indigenous intellectual property">indigenous</a></li></ul></li> <li><a href="/wiki/Personal_property" title="Personal property">Personal</a></li> <li><a href="/wiki/Tangible_property" title="Tangible property">Tangible</a> <ul><li><a href="/wiki/Real_property" title="Real property">real</a></li></ul></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%"><a href="/wiki/Commons" title="Commons">Commons</a></th><td class="navbox-list-with-group navbox-list navbox-odd" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Common_land" title="Common land">Common land</a></li> <li><a href="/wiki/Common-pool_resource" title="Common-pool resource">Common-pool resource</a></li> <li><a href="/wiki/Digital_commons_(economics)" title="Digital commons (economics)">Digital</a></li> <li><a href="/wiki/Global_commons" title="Global commons">Global</a></li> <li><a href="/wiki/Information_commons" title="Information commons">Information</a></li> <li><a href="/wiki/Knowledge_commons" title="Knowledge commons">Knowledge</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%">Theory</th><td class="navbox-list-with-group navbox-list navbox-even" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Bundle_of_rights" title="Bundle of rights">Bundle of rights</a></li> <li><a href="/wiki/Commodity" title="Commodity">Commodity</a> <ul><li><a href="/wiki/Fictitious_commodities" title="Fictitious commodities">fictitious commodities</a></li></ul></li> <li><a href="/wiki/Common_good_(economics)" title="Common good (economics)">Common good (economics)</a></li> <li><a href="/wiki/Excludability" title="Excludability">Excludability</a></li> <li><a href="/wiki/First_possession_theory_of_property" title="First possession theory of property">First possession</a> <ul><li><a href="/wiki/Original_appropriation" title="Original appropriation">appropriation</a></li> <li><a href="/wiki/Homestead_principle" title="Homestead principle">homestead principle</a></li></ul></li> <li><a href="/wiki/Free-rider_problem" title="Free-rider problem">Free-rider problem</a></li> <li><a href="/wiki/Game_theory" title="Game theory">Game theory</a></li> <li><a href="/wiki/Georgism" title="Georgism">Georgism</a></li> <li><a href="/wiki/Gift_economy" title="Gift economy">Gift economy</a></li> <li><a href="/wiki/Labor_theory_of_property" title="Labor theory of property">Labor theory of property</a></li> <li><a href="/wiki/Law_of_rent" title="Law of rent">Law of rent</a> <ul><li><a href="/wiki/Rent-seeking" title="Rent-seeking">rent-seeking</a></li></ul></li> <li><a href="/wiki/Legal_plunder" class="mw-redirect" title="Legal plunder">Legal plunder</a></li> <li><a href="/wiki/Natural_rights_and_legal_rights" title="Natural rights and legal rights">Natural rights</a></li> <li><a href="/wiki/Ownership" title="Ownership">Ownership</a></li> <li><a href="/wiki/Property_rights_(economics)" title="Property rights (economics)">Property rights</a> <ul><li><a href="/wiki/Primogeniture" title="Primogeniture">primogeniture</a></li> <li><a href="/wiki/Usufruct" title="Usufruct">usufruct</a></li> <li><a href="/wiki/Women%27s_property_rights" title="Women's property rights">women's</a></li></ul></li> <li><a href="/wiki/Right_to_property" title="Right to property">Right to property</a></li> <li><a href="/wiki/Rivalry_(economics)" title="Rivalry (economics)">Rivalry</a></li> <li><a href="/wiki/Tragedy_of_the_commons" title="Tragedy of the commons">Tragedy of the commons</a> <ul><li><a href="/wiki/Tragedy_of_the_anticommons" title="Tragedy of the anticommons">anticommons</a></li></ul></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%">Applications</th><td class="navbox-list-with-group navbox-list navbox-odd" style="width:100%;padding:0"><div style="padding:0 0.25em"></div><table class="nowraplinks navbox-subgroup" style="border-spacing:0"><tbody><tr><td colspan="2" class="navbox-list navbox-odd" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Acequia" title="Acequia"><i>Acequia</i> (watercourse)</a></li> <li><a href="/wiki/Ejido" title="Ejido"><i>Ejido</i> (agrarian land)</a></li> <li><a href="/wiki/Estate_(law)" title="Estate (law)">Estate</a> <ul><li><a href="/wiki/Estate_(law)" title="Estate (law)">legal</a></li> <li><a href="/wiki/Literary_estate" title="Literary estate">literary</a></li> <li><a href="/wiki/Real_estate" title="Real estate">real</a></li></ul></li> <li><a href="/wiki/List_of_types_of_formally_designated_forests" title="List of types of formally designated forests">Forest types</a></li> <li><i><a href="/wiki/Huerta" title="Huerta">Huerta</a></i></li> <li><a href="/wiki/Inheritance" title="Inheritance">Inheritance</a> <ul><li><a href="/wiki/Executor" title="Executor">executor</a></li></ul></li> <li><a href="/wiki/Land_tenure" title="Land tenure">Land tenure</a></li> <li><a href="/wiki/Property_law" title="Property law">Property law</a> <ul><li><a href="/wiki/Alienation_(property_law)" title="Alienation (property law)">alienation</a></li> <li><a href="/wiki/Easement" title="Easement">easement</a></li> <li><a href="/wiki/Restraint_on_alienation" title="Restraint on alienation">restraint on alienation</a></li> <li><a href="/wiki/Real_estate" title="Real estate">real estate</a></li> <li><a href="/wiki/Title_(property)" title="Title (property)">title</a></li></ul></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%">Rights</th><td class="navbox-list-with-group navbox-list navbox-even" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Air_rights" title="Air rights">Air</a></li> <li><a href="/wiki/Exclusive_economic_zone" title="Exclusive economic zone">Fishing</a></li> <li><a href="/wiki/The_Scheduled_Tribes_and_Other_Traditional_Forest_Dwellers_(Recognition_of_Forest_Rights)_Act,_2006" title="The Scheduled Tribes and Other Traditional Forest Dwellers (Recognition of Forest Rights) Act, 2006">Forest-dwelling (India)</a></li> <li><a href="/wiki/Freedom_to_roam" title="Freedom to roam">Freedom to roam</a></li> <li><a href="/wiki/Grazing_rights" title="Grazing rights">Grazing</a> <ul><li><a href="/wiki/Pannage" title="Pannage">pannage</a></li></ul></li> <li><a href="/wiki/Hunting" title="Hunting">Hunting</a></li> <li><a href="/wiki/Land_law#Land_rights" title="Land law">Land</a> <ul><li><a href="/wiki/Aboriginal_title" title="Aboriginal title">aboriginal</a></li> <li><a href="/wiki/Indigenous_land_rights" title="Indigenous land rights">indigenous</a></li> <li><a href="/wiki/Squatting" title="Squatting">squatting</a></li></ul></li> <li><a href="/wiki/Littoral_rights" title="Littoral rights">Littoral</a></li> <li><a href="/wiki/Mineral_rights" title="Mineral rights">Mineral</a> <ul><li><i><a href="/wiki/Bergregal" title="Bergregal">Bergregal</a></i></li></ul></li> <li><a href="/wiki/Right_of_way_(transit)" class="mw-redirect" title="Right of way (transit)">Right of way (transit)</a></li> <li><a href="/wiki/Right_of_way_(property_access)" class="mw-redirect" title="Right of way (property access)">Right of way (property access)</a></li> <li><a href="/wiki/Water_right" title="Water right">Water</a> <ul><li><a href="/wiki/Prior-appropriation_water_rights" title="Prior-appropriation water rights">prior-appropriation</a></li> <li><a href="/wiki/Riparian_water_rights" title="Riparian water rights">riparian</a></li></ul></li></ul> </div></td></tr></tbody></table><div></div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%"><a href="/wiki/Accumulation_by_dispossession" title="Accumulation by dispossession">Disposession</a>/<br /><a href="/wiki/Redistribution_of_income_and_wealth" title="Redistribution of income and wealth">redistribution</a></th><td class="navbox-list-with-group navbox-list navbox-odd" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Bioprospecting" title="Bioprospecting">Bioprospecting</a> <ul><li><a href="/wiki/Biopiracy" title="Biopiracy">biopiracy</a></li></ul></li> <li><a href="/wiki/Collectivization_in_the_Soviet_Union" title="Collectivization in the Soviet Union">Collectivization</a></li> <li><a href="/wiki/Eminent_domain" title="Eminent domain">Eminent domain</a></li> <li><a href="/wiki/Enclosure" title="Enclosure">Enclosure</a></li> <li><a href="/wiki/Eviction" title="Eviction">Eviction</a></li> <li><a href="/wiki/Expropriation" class="mw-redirect" title="Expropriation">Expropriation</a></li> <li><i><a href="/wiki/Farhud" title="Farhud">Farhud</a></i></li> <li><a href="/wiki/Forced_displacement" title="Forced displacement">Forced migration</a> <ul><li><a href="/wiki/Population_transfer" title="Population transfer">population transfer</a></li> <li><a href="/wiki/Repatriation" title="Repatriation">repatriation</a></li></ul></li> <li><a href="/wiki/Illegal,_unreported_and_unregulated_fishing" title="Illegal, unreported and unregulated fishing">Illegal fishing</a></li> <li><a href="/wiki/Illegal_logging" title="Illegal logging">Illegal logging</a></li> <li><a href="/wiki/Land_Back" title="Land Back">Land Back</a></li> <li><a href="/wiki/Land_reform" title="Land reform">Land reform</a></li> <li><a href="/wiki/Legal_plunder" class="mw-redirect" title="Legal plunder">Legal plunder</a></li> <li><a href="/wiki/Piracy" title="Piracy">Piracy</a></li> <li><a href="/wiki/Poaching" title="Poaching">Poaching</a></li> <li><a href="/wiki/Primitive_accumulation_of_capital" title="Primitive accumulation of capital">Primitive accumulation</a></li> <li><a href="/wiki/Privatization" title="Privatization">Privatization</a></li> <li><a href="/wiki/Regulatory_taking" class="mw-redirect" title="Regulatory taking">Regulatory taking</a></li> <li><a href="/wiki/Slavery" title="Slavery">Slavery</a> <ul><li><a href="/wiki/Bride_buying" title="Bride buying">bride buying</a></li> <li><a href="/wiki/Human_trafficking" title="Human trafficking">human trafficking</a></li> <li>spousal <ul><li><a href="/wiki/Husband-selling" class="mw-redirect" title="Husband-selling">husband-selling</a></li> <li><a href="/wiki/Wife_selling" title="Wife selling">wife selling</a></li></ul></li> <li><a href="/wiki/Wage_slavery" title="Wage slavery">wage</a></li></ul></li> <li><a href="/wiki/Tax" title="Tax">Tax</a> <ul><li><a href="/wiki/Inheritance_tax" title="Inheritance tax">inheritance</a></li> <li><a href="/wiki/Poll_tax" title="Poll tax">poll</a></li> <li><a href="/wiki/Progressive_tax" title="Progressive tax">progressive</a></li> <li><a class="mw-selflink selflink">property</a></li></ul></li> <li><a href="/wiki/Theft" title="Theft">Theft</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%">Scholars<br /><span class="nobold">(<i>key work</i>)</span></th><td class="navbox-list-with-group navbox-list navbox-even" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Fr%C3%A9d%C3%A9ric_Bastiat" title="Frédéric Bastiat">Frédéric Bastiat</a> <ul><li><i><a href="/wiki/The_Law_(Bastiat_book)" title="The Law (Bastiat book)">The Law</a></i></li></ul></li> <li><a href="/wiki/Ronald_Coase" title="Ronald Coase">Ronald Coase</a></li> <li><a href="/wiki/Friedrich_Engels" title="Friedrich Engels">Friedrich Engels</a> <ul><li><i><a href="/wiki/The_Origin_of_the_Family,_Private_Property_and_the_State" title="The Origin of the Family, Private Property and the State">The Origin of the Family, Private Property and the State</a></i></li></ul></li> <li><a href="/wiki/Henry_George" title="Henry George">Henry George</a> <ul><li><i><a href="/wiki/Progress_and_Poverty" title="Progress and Poverty">Progress and Poverty</a></i></li></ul></li> <li><a href="/wiki/Garrett_Hardin" title="Garrett Hardin">Garrett Hardin</a></li> <li><a href="/wiki/David_Harvey" title="David Harvey">David Harvey</a></li> <li><a href="/wiki/John_Locke" title="John Locke">John Locke</a> <ul><li><i><a href="/wiki/Two_Treatises_of_Government" title="Two Treatises of Government">Two Treatises of Government</a></i></li></ul></li> <li><a href="/wiki/Karl_Marx" title="Karl Marx">Karl Marx</a> <ul><li><i><a href="/wiki/Das_Kapital" title="Das Kapital">Das Kapital</a></i></li></ul></li> <li><a href="/wiki/Marcel_Mauss" title="Marcel Mauss">Marcel Mauss</a> <ul><li><i><a href="/wiki/The_Gift_(essay)" title="The Gift (essay)">The Gift</a></i></li></ul></li> <li><a href="/wiki/John_Stuart_Mill" title="John Stuart Mill">John Stuart Mill</a></li> <li><a href="/wiki/Elinor_Ostrom" title="Elinor Ostrom">Elinor Ostrom</a></li> <li><a href="/wiki/Karl_Polanyi" title="Karl Polanyi">Karl Polanyi</a> <ul><li><i><a href="/wiki/The_Great_Transformation_(book)" title="The Great Transformation (book)">The Great Transformation</a></i></li></ul></li> <li><a href="/wiki/Pierre-Joseph_Proudhon" title="Pierre-Joseph Proudhon">Pierre-Joseph Proudhon</a> <ul><li><i><a href="/wiki/Property_is_theft!" class="mw-redirect" title="Property is theft!">What Is Property?</a></i></li></ul></li> <li><a href="/wiki/David_Ricardo" title="David Ricardo">David Ricardo</a></li> <li><a href="/wiki/Murray_Rothbard" title="Murray Rothbard">Murray N. Rothbard</a> <ul><li><i><a href="/wiki/The_Ethics_of_Liberty" title="The Ethics of Liberty">The Ethics of Liberty</a></i></li></ul></li> <li><a href="/wiki/Jean-Jacques_Rousseau" title="Jean-Jacques Rousseau">Jean-Jacques Rousseau</a> <ul><li><i><a href="/wiki/The_Social_Contract" title="The Social Contract">The Social Contract</a></i></li></ul></li> <li><a href="/wiki/Adam_Smith" title="Adam Smith">Adam Smith</a> <ul><li><i><a href="/wiki/The_Wealth_of_Nations" title="The Wealth of Nations">The Wealth of Nations</a></i></li></ul></li></ul> </div></td></tr><tr><td class="navbox-abovebelow" colspan="2"><div> <ul><li><span class="noviewer" typeof="mw:File"><span title="Category"><img alt="" src="//upload.wikimedia.org/wikipedia/en/thumb/9/96/Symbol_category_class.svg/16px-Symbol_category_class.svg.png" decoding="async" width="16" height="16" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/en/thumb/9/96/Symbol_category_class.svg/23px-Symbol_category_class.svg.png 1.5x, //upload.wikimedia.org/wikipedia/en/thumb/9/96/Symbol_category_class.svg/31px-Symbol_category_class.svg.png 2x" data-file-width="180" data-file-height="185" /></span></span> Categories: <a href="/wiki/Category:Property" title="Category:Property">Property</a></li> <li><a href="/wiki/Category:Property_law" title="Category:Property law">Property law</a> <ul><li><a href="/wiki/Category:Property_law_by_country" title="Category:Property law by country">by country</a></li></ul></li></ul> </div></td></tr></tbody></table></div> <div class="navbox-styles"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1236075235"></div><div role="navigation" class="navbox" aria-labelledby="Real_estate" style="padding:3px"><table class="nowraplinks hlist mw-collapsible mw-collapsed navbox-inner" style="border-spacing:0;background:transparent;color:inherit"><tbody><tr><th scope="col" class="navbox-title" colspan="2"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1239400231"><div class="navbar plainlinks hlist navbar-mini"><ul><li class="nv-view"><a href="/wiki/Template:Real_estate" title="Template:Real estate"><abbr title="View this template">v</abbr></a></li><li class="nv-talk"><a href="/wiki/Template_talk:Real_estate" title="Template talk:Real estate"><abbr title="Discuss this template">t</abbr></a></li><li class="nv-edit"><a href="/wiki/Special:EditPage/Template:Real_estate" title="Special:EditPage/Template:Real estate"><abbr title="Edit this template">e</abbr></a></li></ul></div><div id="Real_estate" style="font-size:114%;margin:0 4em"><a href="/wiki/Real_estate" title="Real estate">Real estate</a></div></th></tr><tr><td class="navbox-abovebelow" colspan="2"><div> <ul><li><a href="/wiki/Property" title="Property">Property</a></li> <li><a href="/wiki/Tertiary_sector_of_the_economy" title="Tertiary sector of the economy">Tertiary sector of the economy</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%">By location</th><td class="navbox-list-with-group navbox-list navbox-odd" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Real_estate_in_Bangladesh" title="Real estate in Bangladesh">Bangladesh</a></li> <li><a href="/wiki/Real_estate_in_Canada" class="mw-redirect" title="Real estate in Canada">Canada</a></li> <li><a href="/wiki/Real_estate_in_China" title="Real estate in China">China</a></li> <li><a href="/wiki/Real_estate_in_Indonesia" class="mw-redirect" title="Real estate in Indonesia">Indonesia</a></li> <li><a href="/wiki/Real_estate_in_Italy" title="Real estate in Italy">Italy</a></li> <li><a href="/wiki/Real_estate_in_Turkey" class="mw-redirect" title="Real estate in Turkey">Turkey</a></li> <li><a href="/wiki/Real_estate_in_Kenya" title="Real estate in Kenya">Kenya</a></li> <li><a href="/wiki/Real_estate_in_Pakistan" title="Real estate in Pakistan">Pakistan</a></li> <li><a href="/wiki/Real_estate_in_Panama" title="Real estate in Panama">Panama</a></li> <li><a href="/wiki/Real_estate_in_Puerto_Rico" title="Real estate in Puerto Rico">Puerto Rico</a></li> <li><a href="/wiki/Real_estate_in_Russia" class="mw-redirect" title="Real estate in Russia">Russia</a></li> <li><a href="/wiki/Real_estate_in_Saudi_Arabia" class="mw-redirect" title="Real estate in Saudi Arabia">Saudi Arabia</a></li> <li><a href="/wiki/Real_estate_in_the_United_Arab_Emirates" class="mw-redirect" title="Real estate in the United Arab Emirates">United Arab Emirates</a></li> <li><a href="/wiki/Real_estate_in_the_United_Kingdom" title="Real estate in the United Kingdom">United Kingdom</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%">Types</th><td class="navbox-list-with-group navbox-list navbox-even" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Commercial_property" title="Commercial property">Commercial property</a> <ul><li><a href="/wiki/Commercial_building" class="mw-redirect" title="Commercial building">Commercial building</a></li></ul></li> <li><a href="/wiki/Corporate_Real_Estate" class="mw-redirect" title="Corporate Real Estate">Corporate Real Estate</a></li> <li><a href="/wiki/Extraterrestrial_real_estate" title="Extraterrestrial real estate">Extraterrestrial real estate</a></li> <li><a href="/wiki/International_real_estate" title="International real estate">International real estate</a></li> <li><a href="/wiki/Lease_administration" title="Lease administration">Lease administration</a></li> <li><a href="/wiki/Niche_real_estate" title="Niche real estate">Niche real estate</a> <ul><li><a href="/wiki/Garden_real_estate" class="mw-redirect" title="Garden real estate">Garden real estate</a></li> <li><a href="/wiki/Healthcare_real_estate" title="Healthcare real estate">Healthcare real estate</a></li> <li><a href="/wiki/Vacation_property" class="mw-redirect" title="Vacation property">Vacation property</a></li> <li><a href="/wiki/Arable_land" title="Arable land">Arable land</a></li> <li><a href="/wiki/Golf_property" title="Golf property">Golf property</a></li> <li><a href="/wiki/Luxury_real_estate" class="mw-redirect" title="Luxury real estate">Luxury real estate</a></li></ul></li> <li><a href="/wiki/Off-plan_property" title="Off-plan property">Off-plan property</a></li> <li><a href="/wiki/Private_equity_real_estate" title="Private equity real estate">Private equity real estate</a></li> <li><a href="/wiki/Real_estate_owned" title="Real estate owned">Real estate owned</a></li> <li><a href="/wiki/Residential_property" class="mw-redirect" title="Residential property">Residential property</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%">Sectors</th><td class="navbox-list-with-group navbox-list navbox-odd" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Property_management" title="Property management">Property management</a></li> <li><a href="/wiki/Real_estate_development" title="Real estate development">Real estate development</a></li> <li><a href="/wiki/Real_estate_investing" title="Real estate investing">Real estate investing</a></li> <li><a href="/wiki/Flipping" title="Flipping">Real estate flipping</a></li> <li><a href="/wiki/Relocation_service" title="Relocation service">Relocation</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%"><a href="/wiki/Property_law" title="Property law">Law</a> and regulation</th><td class="navbox-list-with-group navbox-list navbox-even" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Adverse_possession" title="Adverse possession">Adverse possession</a></li> <li><a href="/wiki/Chain_of_title" title="Chain of title">Chain of title</a></li> <li><a href="/wiki/Closing_(real_estate)" title="Closing (real estate)">Closing</a></li> <li><a href="/wiki/Concurrent_estate" title="Concurrent estate">Concurrent estate</a></li> <li><a href="/wiki/Conditional_sale" title="Conditional sale">Conditional sale</a></li> <li><a href="/wiki/Conveyancing" title="Conveyancing">Conveyancing</a></li> <li><a href="/wiki/Deed" title="Deed">Deed</a></li> <li><a href="/wiki/Eminent_domain" title="Eminent domain">Eminent domain</a></li> <li><a href="/wiki/Encumbrance" title="Encumbrance">Encumbrance</a></li> <li><a href="/wiki/Foreclosure" title="Foreclosure">Foreclosure</a></li> <li><a href="/wiki/Land_law" title="Land law">Land law</a></li> <li><a href="/wiki/Land_registration" title="Land registration">Land registration</a></li> <li><a href="/wiki/Leasehold_estate" title="Leasehold estate">Leasehold estate</a> <ul><li><a href="/wiki/Lease" title="Lease">Lease</a></li></ul></li> <li><a href="/wiki/Property_abstract" title="Property abstract">Property abstract</a></li> <li><a href="/wiki/Real_estate_transaction" title="Real estate transaction">Real estate transaction</a> <ul><li><a href="/wiki/Real_estate_contract" title="Real estate contract">Real estate contract</a></li></ul></li> <li><a href="/wiki/Real_property" title="Real property">Real property</a></li> <li><a href="/wiki/Rent_regulation" title="Rent regulation">Rent regulation</a></li> <li><a href="/wiki/Severance_(land)" title="Severance (land)">Severance</a></li> <li><a href="/wiki/Torrens_title" title="Torrens title">Torrens title</a></li> <li><a href="/wiki/Zoning" title="Zoning">Zoning</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%">Economics, financing<br />and valuation</th><td class="navbox-list-with-group navbox-list navbox-odd" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Asset-based_lending" title="Asset-based lending">Asset-based lending</a></li> <li><a href="/wiki/Capitalization_rate" title="Capitalization rate">Capitalization rate</a></li> <li><a href="/wiki/Effective_gross_income" title="Effective gross income">Effective gross income</a></li> <li><a href="/wiki/Gross_rent_multiplier" title="Gross rent multiplier">Gross rent multiplier</a></li> <li><a href="/wiki/Hard_money_loan" title="Hard money loan">Hard money loan</a></li> <li><a href="/wiki/Highest_and_best_use" title="Highest and best use">Highest and best use</a></li> <li><a href="/wiki/Home_equity_loan" title="Home equity loan">Home equity loan</a></li> <li><a href="/wiki/Investment_rating_for_real_estate" title="Investment rating for real estate">Investment rating for real estate</a></li> <li><a href="/wiki/Mortgage_insurance" title="Mortgage insurance">Mortgage insurance</a></li> <li><a href="/wiki/Mortgage_loan" class="mw-redirect" title="Mortgage loan">Mortgage loan</a></li> <li><a href="/wiki/Real_estate_derivative" title="Real estate derivative">Real estate derivative</a></li> <li><a href="/wiki/Real_estate_economics" title="Real estate economics">Real estate economics</a></li> <li><a href="/wiki/Real_estate_bubble" class="mw-redirect" title="Real estate bubble">Real estate bubble</a></li> <li><a href="/wiki/Real_estate_valuation" class="mw-redirect" title="Real estate valuation">Real estate valuation</a></li> <li><a href="/wiki/Remortgage" title="Remortgage">Remortgage</a></li> <li><a href="/wiki/Rental_value" title="Rental value">Rental value</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%">Parties</th><td class="navbox-list-with-group navbox-list navbox-even" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Real_estate_appraisal" title="Real estate appraisal">Appraiser</a></li> <li><a href="/wiki/Buyer_agent" class="mw-redirect" title="Buyer agent">Buyer agent</a></li> <li><a href="/wiki/Buyer_broker" class="mw-redirect" title="Buyer broker">Buyer broker</a></li> <li><a href="/wiki/Chartered_Surveyor" title="Chartered Surveyor">Chartered Surveyor</a></li> <li><a href="/wiki/Exclusive_buyer_agent" title="Exclusive buyer agent">Exclusive buyer agent</a></li> <li><a href="/wiki/Land_banking" title="Land banking">Land banking</a></li> <li><a href="/wiki/Landlord" title="Landlord">Landlord</a></li> <li><a href="/wiki/Moving_company" title="Moving company">Moving company</a></li> <li><a href="/wiki/Property_manager" title="Property manager">Property manager</a></li> <li><a href="/wiki/Real_estate_agent" title="Real estate agent">Real estate broker</a></li> <li><a href="/wiki/Real_estate_investment_club" title="Real estate investment club">Real estate investment club</a></li> <li><a href="/wiki/Real_estate_investment_trust" title="Real estate investment trust">Real estate investment trust</a></li> <li><a href="/wiki/Real_property_administrator" class="mw-redirect" title="Real property administrator">Real property administrator</a></li> <li><a href="/wiki/Leasehold_estate" title="Leasehold estate">Tenant</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%">Other</th><td class="navbox-list-with-group navbox-list navbox-odd" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Category:Real_estate_companies" title="Category:Real estate companies">Companies</a></li> <li><a href="/wiki/Eviction" title="Eviction">Eviction</a></li> <li><a href="/wiki/Filtering_(housing)" title="Filtering (housing)">Filtering</a></li> <li><a href="/wiki/Gentrification" title="Gentrification">Gentrification</a></li> <li><a href="/wiki/Graduate_real_estate_education" class="mw-redirect" title="Graduate real estate education">Graduate real estate education</a></li> <li><a href="/wiki/Green_belt" title="Green belt">Green belt</a></li> <li><a href="/wiki/Category:Real_estate_indices" title="Category:Real estate indices">Indices</a></li> <li><a href="/wiki/Category:Real_estate_industry_trade_groups" title="Category:Real estate industry trade groups">Industry trade groups</a></li> <li><a href="/wiki/List_of_real_estate_investment_firms" title="List of real estate investment firms">Investment firms</a></li> <li><a href="/wiki/Land_banking" title="Land banking">Land banking</a></li> <li><a href="/wiki/Category:Businesspeople_in_real_estate" title="Category:Businesspeople in real estate">People</a></li> <li><a href="/wiki/Property_cycle" title="Property cycle">Property cycle</a></li> <li><a href="/wiki/Real_estate_trends" title="Real estate trends">Real estate trends</a></li> <li><a href="/wiki/Undergraduate_real_estate_programs" class="mw-redirect" title="Undergraduate real estate programs">Undergraduate real estate programs</a></li> <li><a href="/wiki/Urban_decay" title="Urban decay">Urban decay</a></li> <li><a href="/wiki/Urban_planning" title="Urban planning">Urban planning</a></li> <li><a href="/wiki/List_of_housing_markets_by_real_estate_prices" class="mw-redirect" title="List of housing markets by real estate prices">List of housing markets by real estate prices</a></li></ul> </div></td></tr><tr><td class="navbox-abovebelow" colspan="2"><div> <ul><li> <span class="noviewer" typeof="mw:File"><span title="Category"><img alt="" src="//upload.wikimedia.org/wikipedia/en/thumb/9/96/Symbol_category_class.svg/16px-Symbol_category_class.svg.png" decoding="async" width="16" height="16" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/en/thumb/9/96/Symbol_category_class.svg/23px-Symbol_category_class.svg.png 1.5x, //upload.wikimedia.org/wikipedia/en/thumb/9/96/Symbol_category_class.svg/31px-Symbol_category_class.svg.png 2x" data-file-width="180" data-file-height="185" /></span></span> <b><a href="/wiki/Category:Real_estate" title="Category:Real estate">Category</a></b></li> <li> <span class="noviewer" typeof="mw:File"><span title="Commons page"><img alt="" src="//upload.wikimedia.org/wikipedia/en/thumb/4/4a/Commons-logo.svg/12px-Commons-logo.svg.png" decoding="async" width="12" height="16" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/en/thumb/4/4a/Commons-logo.svg/18px-Commons-logo.svg.png 1.5x, //upload.wikimedia.org/wikipedia/en/thumb/4/4a/Commons-logo.svg/24px-Commons-logo.svg.png 2x" data-file-width="1024" data-file-height="1376" /></span></span> <a href="https://commons.wikimedia.org/wiki/Category:Realty" class="extiw" title="commons:Category:Realty"><b>Commons</b></a></li> <li> <span class="noviewer" typeof="mw:File"><span title="List-Class article"><img alt="" src="//upload.wikimedia.org/wikipedia/en/thumb/d/db/Symbol_list_class.svg/16px-Symbol_list_class.svg.png" decoding="async" width="16" height="16" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/en/thumb/d/db/Symbol_list_class.svg/23px-Symbol_list_class.svg.png 1.5x, //upload.wikimedia.org/wikipedia/en/thumb/d/db/Symbol_list_class.svg/31px-Symbol_list_class.svg.png 2x" data-file-width="180" data-file-height="185" /></span></span> <b><a href="/wiki/Index_of_real_estate_articles" title="Index of real estate articles">List of topics</a></b></li></ul> </div></td></tr></tbody></table></div> <div class="navbox-styles"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1236075235"><style data-mw-deduplicate="TemplateStyles:r1038841319">.mw-parser-output .tooltip-dotted{border-bottom:1px dotted;cursor:help}</style></div><div role="navigation" class="navbox authority-control" aria-labelledby="Authority_control_databases_frameless&#124;text-top&#124;10px&#124;alt=Edit_this_at_Wikidata&#124;link=https&#58;//www.wikidata.org/wiki/Q607695#identifiers&#124;class=noprint&#124;Edit_this_at_Wikidata" style="padding:3px"><table class="nowraplinks hlist mw-collapsible autocollapse navbox-inner" style="border-spacing:0;background:transparent;color:inherit"><tbody><tr><th scope="col" class="navbox-title" colspan="2"><div id="Authority_control_databases_frameless&#124;text-top&#124;10px&#124;alt=Edit_this_at_Wikidata&#124;link=https&#58;//www.wikidata.org/wiki/Q607695#identifiers&#124;class=noprint&#124;Edit_this_at_Wikidata" style="font-size:114%;margin:0 4em"><a href="/wiki/Help:Authority_control" title="Help:Authority control">Authority control databases</a> <span class="mw-valign-text-top noprint" typeof="mw:File/Frameless"><a href="https://www.wikidata.org/wiki/Q607695#identifiers" title="Edit this at Wikidata"><img alt="Edit this at Wikidata" src="//upload.wikimedia.org/wikipedia/en/thumb/8/8a/OOjs_UI_icon_edit-ltr-progressive.svg/10px-OOjs_UI_icon_edit-ltr-progressive.svg.png" decoding="async" width="10" height="10" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/en/thumb/8/8a/OOjs_UI_icon_edit-ltr-progressive.svg/15px-OOjs_UI_icon_edit-ltr-progressive.svg.png 1.5x, //upload.wikimedia.org/wikipedia/en/thumb/8/8a/OOjs_UI_icon_edit-ltr-progressive.svg/20px-OOjs_UI_icon_edit-ltr-progressive.svg.png 2x" data-file-width="20" data-file-height="20" /></a></span></div></th></tr><tr><th scope="row" class="navbox-group" style="width:1%">National</th><td class="navbox-list-with-group navbox-list navbox-odd" style="width:100%;padding:0"><div style="padding:0 0.25em"><ul><li><span class="uid"><a rel="nofollow" class="external text" href="https://d-nb.info/gnd/4058338-7">Germany</a></span></li><li><span class="uid"><a rel="nofollow" class="external text" href="https://id.loc.gov/authorities/sh85107514">United States</a></span></li><li><span class="uid"><a rel="nofollow" class="external text" href="https://catalogue.bnf.fr/ark:/12148/cb119826208">France</a></span></li><li><span class="uid"><a rel="nofollow" class="external text" href="https://data.bnf.fr/ark:/12148/cb119826208">BnF data</a></span></li><li><span class="uid"><a rel="nofollow" class="external text" href="https://id.ndl.go.jp/auth/ndlna/00566785">Japan</a></span></li><li><span class="uid"><span class="rt-commentedText tooltip tooltip-dotted" title="majetkové daně"><a rel="nofollow" class="external text" href="https://aleph.nkp.cz/F/?func=find-c&local_base=aut&ccl_term=ica=ph122558&CON_LNG=ENG">Czech Republic</a></span></span></li><li><span class="uid"><a rel="nofollow" class="external text" href="http://olduli.nli.org.il/F/?func=find-b&local_base=NLX10&find_code=UID&request=987007541101105171">Israel</a></span></li></ul></div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%">Other</th><td class="navbox-list-with-group navbox-list navbox-even" style="width:100%;padding:0"><div style="padding:0 0.25em"><ul><li><span class="uid"><a rel="nofollow" class="external text" href="https://catalog.archives.gov/id/10642013">NARA</a></span><ul><li><span class="uid"><a rel="nofollow" class="external text" href="https://catalog.archives.gov/id/10642065">2</a></span></li></ul></li></ul></div></td></tr></tbody></table></div> <div class="mw-references-wrap"><ol class="references"> <li id="cite_note-89"><span class="mw-cite-backlink"><b><a href="#cite_ref-89">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://www.homebazaar.com/knowledge/property-tax-guide-in-india-2022/">"Property Tax in India Guide 2022"</a>. <i>homebazaar.com</i>. 19 January 2022.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=homebazaar.com&rft.atitle=Property+Tax+in+India+Guide+2022&rft.date=2022-01-19&rft_id=https%3A%2F%2Fwww.homebazaar.com%2Fknowledge%2Fproperty-tax-guide-in-india-2022%2F&rfr_id=info%3Asid%2Fen.wikipedia.org%3AProperty+tax" class="Z3988"></span></span> </li> </ol></div>    </div><noscript><img src="https://login.wikimedia.org/wiki/Special:CentralAutoLogin/start?type=1x1" alt="" width="1" height="1" style="border: none; position: absolute;"></noscript> <div class="printfooter" data-nosnippet="">Retrieved from "<a dir="ltr" href="https://en.wikipedia.org/w/index.php?title=Property_tax&oldid=1229062846">https://en.wikipedia.org/w/index.php?title=Property_tax&oldid=1229062846</a>"</div></div> <div id="catlinks" class="catlinks" data-mw="interface"><div id="mw-normal-catlinks" class="mw-normal-catlinks"><a href="/wiki/Help:Category" title="Help:Category">Categories</a>: <ul><li><a href="/wiki/Category:Real_property_law" title="Category:Real property law">Real property law</a></li><li><a href="/wiki/Category:Property_taxes" title="Category:Property taxes">Property taxes</a></li></ul></div><div id="mw-hidden-catlinks" class="mw-hidden-catlinks mw-hidden-cats-hidden">Hidden categories: <ul><li><a href="/wiki/Category:Pages_with_non-numeric_formatnum_arguments" title="Category:Pages with non-numeric formatnum arguments">Pages with non-numeric formatnum arguments</a></li><li><a href="/wiki/Category:All_articles_with_dead_external_links" title="Category:All articles with dead external links">All articles with dead external links</a></li><li><a href="/wiki/Category:Articles_with_dead_external_links_from_January_2017" title="Category:Articles with dead external links from January 2017">Articles with dead external links from January 2017</a></li><li><a href="/wiki/Category:CS1_Italian-language_sources_(it)" title="Category:CS1 Italian-language sources (it)">CS1 Italian-language sources (it)</a></li><li><a href="/wiki/Category:CS1_Czech-language_sources_(cs)" title="Category:CS1 Czech-language sources (cs)">CS1 Czech-language sources (cs)</a></li><li><a href="/wiki/Category:CS1_Russian-language_sources_(ru)" title="Category:CS1 Russian-language sources (ru)">CS1 Russian-language sources (ru)</a></li><li><a href="/wiki/Category:CS1_Slovak-language_sources_(sk)" title="Category:CS1 Slovak-language sources (sk)">CS1 Slovak-language sources (sk)</a></li><li><a href="/wiki/Category:CS1_European_Spanish-language_sources_(es-es)" title="Category:CS1 European Spanish-language sources (es-es)">CS1 European Spanish-language sources (es-es)</a></li><li><a href="/wiki/Category:Articles_with_short_description" title="Category:Articles with short description">Articles with short description</a></li><li><a href="/wiki/Category:Short_description_matches_Wikidata" title="Category:Short description matches Wikidata">Short description matches Wikidata</a></li><li><a href="/wiki/Category:Use_dmy_dates_from_March_2022" title="Category:Use dmy dates from March 2022">Use dmy dates from March 2022</a></li><li><a href="/wiki/Category:All_articles_with_unsourced_statements" title="Category:All articles with unsourced statements">All articles with unsourced statements</a></li><li><a href="/wiki/Category:Articles_with_unsourced_statements_from_January_2021" title="Category:Articles with unsourced statements from January 2021">Articles with unsourced statements from January 2021</a></li><li><a href="/wiki/Category:All_articles_with_failed_verification" title="Category:All articles with failed verification">All articles with failed verification</a></li><li><a href="/wiki/Category:Articles_with_failed_verification_from_June_2022" title="Category:Articles with failed verification from June 2022">Articles with failed verification from June 2022</a></li><li><a href="/wiki/Category:Articles_containing_potentially_dated_statements_from_2021" title="Category:Articles containing potentially dated statements from 2021">Articles containing potentially dated statements from 2021</a></li><li><a href="/wiki/Category:All_articles_containing_potentially_dated_statements" title="Category:All articles containing potentially dated statements">All articles containing potentially dated statements</a></li></ul></div></div> </div> </main> </div> <div class="mw-footer-container"> <footer id="footer" class="mw-footer" > <ul id="footer-info"> <li id="footer-info-lastmod"> This page was last edited on 14 June 2024, at 17:09<span class="anonymous-show"> (UTC)</span>.</li> <li id="footer-info-copyright">Text is available under the <a href="/wiki/Wikipedia:Text_of_the_Creative_Commons_Attribution-ShareAlike_4.0_International_License" title="Wikipedia:Text of the Creative Commons Attribution-ShareAlike 4.0 International License">Creative Commons Attribution-ShareAlike 4.0 License</a>; additional terms may apply. By using this site, you agree to the <a href="https://foundation.wikimedia.org/wiki/Special:MyLanguage/Policy:Terms_of_Use" class="extiw" title="foundation:Special:MyLanguage/Policy:Terms of Use">Terms of Use</a> and <a href="https://foundation.wikimedia.org/wiki/Special:MyLanguage/Policy:Privacy_policy" class="extiw" title="foundation:Special:MyLanguage/Policy:Privacy policy">Privacy Policy</a>. Wikipedia® is a registered trademark of the <a rel="nofollow" class="external text" href="https://wikimediafoundation.org/">Wikimedia Foundation, Inc.</a>, a non-profit organization.</li> </ul> <ul id="footer-places"> <li id="footer-places-privacy"><a href="https://foundation.wikimedia.org/wiki/Special:MyLanguage/Policy:Privacy_policy">Privacy policy</a></li> <li id="footer-places-about"><a href="/wiki/Wikipedia:About">About Wikipedia</a></li> <li id="footer-places-disclaimers"><a href="/wiki/Wikipedia:General_disclaimer">Disclaimers</a></li> <li id="footer-places-contact"><a href="//en.wikipedia.org/wiki/Wikipedia:Contact_us">Contact Wikipedia</a></li> <li id="footer-places-wm-codeofconduct"><a href="https://foundation.wikimedia.org/wiki/Special:MyLanguage/Policy:Universal_Code_of_Conduct">Code of Conduct</a></li> <li id="footer-places-developers"><a href="https://developer.wikimedia.org">Developers</a></li> <li id="footer-places-statslink"><a href="https://stats.wikimedia.org/#/en.wikipedia.org">Statistics</a></li> <li id="footer-places-cookiestatement"><a href="https://foundation.wikimedia.org/wiki/Special:MyLanguage/Policy:Cookie_statement">Cookie statement</a></li> <li id="footer-places-mobileview"><a href="//en.m.wikipedia.org/w/index.php?title=Property_tax&mobileaction=toggle_view_mobile" class="noprint stopMobileRedirectToggle">Mobile view</a></li> </ul> <ul id="footer-icons" class="noprint"> <li id="footer-copyrightico"><a href="https://wikimediafoundation.org/" class="cdx-button cdx-button--fake-button cdx-button--size-large cdx-button--fake-button--enabled"><img src="/static/images/footer/wikimedia-button.svg" width="84" height="29" alt="Wikimedia Foundation" loading="lazy"></a></li> <li id="footer-poweredbyico"><a href="https://www.mediawiki.org/" class="cdx-button cdx-button--fake-button cdx-button--size-large cdx-button--fake-button--enabled"><img src="/w/resources/assets/poweredby_mediawiki.svg" alt="Powered by MediaWiki" width="88" height="31" loading="lazy"></a></li> </ul> </footer> </div> </div> </div> <div class="vector-settings" id="p-dock-bottom"> <ul></ul> </div><script>(RLQ=window.RLQ||[]).push(function(){mw.config.set({"wgHostname":"mw-web.codfw.main-f69cdc8f6-68pwz","wgBackendResponseTime":185,"wgPageParseReport":{"limitreport":{"cputime":"1.118","walltime":"1.459","ppvisitednodes":{"value":6668,"limit":1000000},"postexpandincludesize":{"value":245615,"limit":2097152},"templateargumentsize":{"value":5184,"limit":2097152},"expansiondepth":{"value":17,"limit":100},"expensivefunctioncount":{"value":15,"limit":500},"unstrip-depth":{"value":1,"limit":20},"unstrip-size":{"value":350040,"limit":5000000},"entityaccesscount":{"value":1,"limit":400},"timingprofile":["100.00% 1257.575 1 -total"," 33.36% 419.510 2 Template:Reflist"," 26.05% 327.566 72 Template:Cite_web"," 11.44% 143.875 1 Template:Taxation"," 11.23% 141.250 1 Template:Sidebar_with_collapsible_lists"," 6.61% 83.175 1 Template:Short_description"," 6.09% 76.642 3 Template:Fix"," 5.54% 69.691 3 Template:Navbox"," 5.50% 69.146 4 Template:Sidebar"," 5.17% 65.007 1 Template:Property_navbox"]},"scribunto":{"limitreport-timeusage":{"value":"0.611","limit":"10.000"},"limitreport-memusage":{"value":10669646,"limit":52428800},"limitreport-logs":"table#1 {\n [\"size\"] = \"tiny\",\n}\ntable#1 {\n [\"size\"] = \"tiny\",\n}\n"},"cachereport":{"origin":"mw-web.codfw.main-f69cdc8f6-7zwfr","timestamp":"20241122142650","ttl":2592000,"transientcontent":false}}});});</script> <script type="application/ld+json">{"@context":"https:\/\/schema.org","@type":"Article","name":"Property tax","url":"https:\/\/en.wikipedia.org\/wiki\/Property_tax","sameAs":"http:\/\/www.wikidata.org\/entity\/Q607695","mainEntity":"http:\/\/www.wikidata.org\/entity\/Q607695","author":{"@type":"Organization","name":"Contributors to Wikimedia projects"},"publisher":{"@type":"Organization","name":"Wikimedia Foundation, Inc.","logo":{"@type":"ImageObject","url":"https:\/\/www.wikimedia.org\/static\/images\/wmf-hor-googpub.png"}},"datePublished":"2003-11-20T22:41:55Z","dateModified":"2024-06-14T17:09:12Z","headline":"tax on property, particularly real estate"}</script> </body> </html>