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<H1 id="firstHeading" class="firstHeading" lang="en">Property tax</H1>			<DIV id="bodyContent" class="mw-body-content">
				<DIV id="siteSub" class="noprint">From Wikipedia, the free encyclopedia</DIV>				<DIV id="contentSub"></DIV>
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				<DIV id="mw-content-text" lang="en" dir="ltr" class="mw-content-ltr"><DIV class="mw-parser-output"><DIV role="note" class="hatnote navigation-not-searchable">For other uses, see <A href="/wiki/Wealth_tax" title="Wealth tax">Wealth tax</A>.</DIV>
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<TABLE class="vertical-navbox nowraplinks hlist" style="float:right;clear:right;width:22.0em;margin:0 0 1.0em 1.0em;background:#f9f9f9;border:1px solid #aaa;padding:0.2em;border-spacing:0.4em 0;text-align:center;line-height:1.4em;font-size:88%"><TBODY><TR><TH style="padding:0.2em 0.4em 0.2em;font-size:145%;line-height:1.2em"><A href="/wiki/Tax" title="Tax">Taxation</A></TH></TR><TR><TD style="padding:0.2em 0 0.4em"><A href="/wiki/File:10_Percent_Legacy_and_Succession_Duty_Impressed_Duty_Stamp.jpg" class="image"><IMG alt="10 Percent Legacy and Succession Duty Impressed Duty Stamp.jpg" src="//upload.wikimedia.org/wikipedia/commons/thumb/6/62/10_Percent_Legacy_and_Succession_Duty_Impressed_Duty_Stamp.jpg/100px-10_Percent_Legacy_and_Succession_Duty_Impressed_Duty_Stamp.jpg" width="100" height="113" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/6/62/10_Percent_Legacy_and_Succession_Duty_Impressed_Duty_Stamp.jpg/150px-10_Percent_Legacy_and_Succession_Duty_Impressed_Duty_Stamp.jpg 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/6/62/10_Percent_Legacy_and_Succession_Duty_Impressed_Duty_Stamp.jpg/200px-10_Percent_Legacy_and_Succession_Duty_Impressed_Duty_Stamp.jpg 2x" data-file-width="469" data-file-height="529" /></A></TD></TR><TR><TD style="padding:0.3em 0.4em 0.3em;font-weight:bold;border-top: 1px solid #aaa; border-bottom: 1px solid #aaa;">
An aspect of <A href="/wiki/Fiscal_policy" title="Fiscal policy">fiscal policy</A></TD></TR><TR><TD style="padding:0 0.1em 0.4em">
<DIV class="NavFrame collapsed" style="border:none;padding:0" id="NavFrame1"><DIV class="NavHead" style="font-size:105%;background:transparent;text-align:left"><A href="/wiki/Tax_policy" title="Tax policy">Policies</A><A class="NavToggle" id="NavToggle1" href="#">[show]</A></DIV><DIV class="NavContent" style="font-size: 105%; padding: 0.2em 0px 0.4em; text-align: center; display: none;">
<UL><LI><A href="/wiki/Government_revenue" title="Government revenue">Government revenue</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></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_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/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>
<LI><A href="/wiki/Tax,_tariff_and_trade" class="mw-redirect" title="Tax, tariff and trade">Tax, tariff and trade</A></LI></UL></DIV></DIV></TD>
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<DIV class="NavFrame collapsed" style="border:none;padding:0" id="NavFrame2"><DIV class="NavHead" style="font-size:105%;background:transparent;text-align:left"><A href="/wiki/Tax#Economics_of_taxation" title="Tax">Economics</A><A class="NavToggle" id="NavToggle2" href="#">[show]</A></DIV><DIV class="NavContent" style="font-size: 105%; padding: 0.2em 0px 0.4em; text-align: center; display: none;">
<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/Theory_of_taxation" class="mw-redirect" title="Theory of taxation">Theory</A></LI>
<LI><A href="/wiki/Optimal_capital_income_taxation" title="Optimal capital income taxation">Optimal capital income taxation</A></LI></UL></DIV></DIV></TD>
</TR><TR><TD style="padding:0 0.1em 0.4em">
<DIV class="NavFrame collapsed" style="border:none;padding:0" id="NavFrame3"><DIV class="NavHead" style="font-size:105%;background:transparent;text-align:left"><A href="/wiki/Tax_collection" class="mw-redirect" title="Tax collection">Collection</A><A class="NavToggle" id="NavToggle3" href="#">[show]</A></DIV><DIV class="NavContent" style="font-size: 105%; padding: 0.2em 0px 0.4em; text-align: center; display: none;">
<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/Privatized_tax_collection" title="Privatized tax collection">Private tax collection</A></LI>
<LI><A href="/wiki/Tax_farming" class="mw-redirect" title="Tax farming">Tax farming</A></LI></UL></DIV></DIV></TD>
</TR><TR><TD style="padding:0 0.1em 0.4em">
<DIV class="NavFrame collapsed" style="border:none;padding:0" id="NavFrame4"><DIV class="NavHead" style="font-size:105%;background:transparent;text-align:left"><A href="/wiki/Tax_noncompliance" title="Tax noncompliance">Noncompliance</A><A class="NavToggle" id="NavToggle4" href="#">[show]</A></DIV><DIV class="NavContent" style="font-size: 105%; padding: 0.2em 0px 0.4em; text-align: center; display: none;">
<UL><LI><A href="/wiki/Tax_avoidance" title="Tax avoidance">Tax avoidance</A></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_haven" title="Tax haven">Tax haven</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/Transfer_mispricing" title="Transfer mispricing">Transfer mispricing</A></LI>
<LI><A href="/wiki/Unreported_employment" title="Unreported employment">Unreported employment</A></LI>
<LI><A href="/wiki/Tax_shelter" title="Tax shelter">Tax shelter</A></LI></UL></DIV></DIV></TD>
</TR><TR><TD style="padding:0 0.1em 0.4em">
<DIV class="NavFrame collapsed" style="border:none;padding:0" id="NavFrame5"><DIV class="NavHead" style="font-size:105%;background:transparent;text-align:left">Distribution<A class="NavToggle" id="NavToggle5" href="#">[show]</A></DIV><DIV class="NavContent" style="font-size: 105%; padding: 0.2em 0px 0.4em; text-align: center; display: none;">
<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></DIV></DIV></TD>
</TR><TR><TD style="padding:0 0.1em 0.4em">
<DIV class="NavFrame collapsed" style="border:none;padding:0" id="NavFrame6"><DIV class="NavHead" style="font-size:105%;background:transparent;text-align:left"><A href="/wiki/List_of_taxes" title="List of taxes">Types</A><A class="NavToggle" id="NavToggle6" href="#">[show]</A></DIV><DIV class="NavContent" style="font-size: 105%; padding: 0.2em 0px 0.4em; text-align: center; display: none;">
<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/Tax_in_rem" class="mw-redirect" title="Tax in rem">In rem</A></LI>
<LI><A href="/wiki/Capital_gains_tax" title="Capital gains tax">Capital gains</A></LI>
<LI><A href="/wiki/Carbon_tax" title="Carbon tax">Carbon</A></LI>
<LI><A href="/wiki/Consumption_tax" title="Consumption tax">Consumption</A></LI>
<LI><A href="/wiki/Dividend_tax" title="Dividend tax">Dividend</A></LI>
<LI><A href="/wiki/Ecotax" title="Ecotax">Ecotax</A></LI>
<LI><A href="/wiki/Excise" title="Excise">Excise</A></LI>
<LI><A href="/wiki/Fuel_tax" title="Fuel tax">Fuel</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/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/Payroll_tax" title="Payroll tax">Payroll</A></LI>
<LI><A href="/wiki/Pigovian_tax" title="Pigovian tax">Pigovian</A></LI>
<LI><A class="mw-selflink selflink">Property</A></LI>
<LI><A href="/wiki/Sales_tax" title="Sales tax">Sales</A></LI>
<LI><A href="/wiki/Sin_tax" title="Sin tax">Sin</A></LI>
<LI><A href="/wiki/Single_tax" title="Single tax">Single</A></LI>
<LI><A href="/wiki/Stamp_duty" title="Stamp duty">Stamp</A></LI>
<LI><A href="/wiki/Steering_tax" title="Steering tax">Steering</A></LI>
<LI><A href="/wiki/Turnover_tax" title="Turnover tax">Turnover</A></LI>
<LI><A href="/wiki/Value_added_tax" class="mw-redirect" title="Value added tax">Value-added (VAT)</A></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_profits_tax" title="Windfall profits tax">Windfall profits</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 style="padding:0 0.1em 0.4em">
<DIV class="NavFrame collapsed" style="border:none;padding:0" id="NavFrame7"><DIV class="NavHead" style="font-size:105%;background:transparent;text-align:left"><A href="/wiki/International_taxation" title="International taxation">International</A><A class="NavToggle" id="NavToggle7" href="#">[show]</A></DIV><DIV class="NavContent" style="font-size: 105%; padding: 0.2em 0px 0.4em; text-align: center; display: none;">
<UL><LI><A href="/wiki/Financial_transaction_tax" title="Financial transaction tax">Financial transaction tax</A></LI>
<LI><A href="/wiki/Currency_transaction_tax" title="Currency transaction tax">Currency transaction 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/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>
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<DIV class="NavFrame collapsed" style="border:none;padding:0" id="NavFrame8"><DIV class="NavHead" style="font-size:105%;background:transparent;text-align:left"><A href="/wiki/Trade" title="Trade">Trade</A><A class="NavToggle" id="NavToggle8" href="#">[show]</A></DIV><DIV class="NavContent" style="font-size: 105%; padding: 0.2em 0px 0.4em; text-align: center; display: none;">
<UL><LI><A href="/wiki/Customs" title="Customs">Custom</A></LI>
<LI><A href="/wiki/Duty_(economics)" 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/Customs_war" title="Customs 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" class="mw-redirect" title="Free trade zone">Free trade zone</A></LI>
<LI><A href="/wiki/Trade_agreement" title="Trade agreement">Trade agreement</A></LI></UL></DIV></DIV></TD>
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<DIV class="NavFrame collapsed" style="border:none;padding:0" id="NavFrame9"><DIV class="NavHead" style="font-size:105%;background:transparent;text-align:left"><A href="/wiki/Religion" title="Religion">Religious</A><A class="NavToggle" id="NavToggle9" href="#">[show]</A></DIV><DIV class="NavContent" style="font-size: 105%; padding: 0.2em 0px 0.4em; text-align: center; display: none;">
<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>
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<DIV class="NavFrame collapsed" style="border:none;padding:0" id="NavFrame10"><DIV class="NavHead" style="font-size:105%;background:transparent;text-align:left"><A href="/wiki/Category:Taxation_by_country" title="Category:Taxation by country">By country</A><A class="NavToggle" id="NavToggle10" href="#">[show]</A></DIV><DIV class="NavContent" style="font-size: 105%; padding: 0.2em 0px 0.4em; text-align: center; display: none;">
<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_as_percentage_of_GDP" class="mw-redirect" title="List of countries by tax revenue as percentage of GDP">Tax revenues as %GDP</A></LI></UL>
<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_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_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_Russia" title="Taxation in Russia">Russia</A></LI>
<LI><A href="/wiki/Taxation_in_Singapore" class="mw-redirect" title="Taxation in Singapore">Singapore</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_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_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></DIV></DIV></TD>
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<P>A <B>property tax</B> or <B>millage rate</B><SUP id="cite_ref-1" class="reference"><A href="#cite_note-1">[1]</A></SUP> is an <A href="/wiki/Ad_valorem_tax" title="Ad valorem tax">ad valorem tax</A> on the value of a property, usually levied on <A href="/wiki/Real_estate" title="Real estate">real estate</A>. 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 county or geographical region 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>. This tax can be contrasted to 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>
<DIV class="toclimit-3"><DIV id="toc" class="toc"><INPUT type="checkbox" role="button" id="toctogglecheckbox" class="toctogglecheckbox" style="display:none" /><DIV class="toctitle" lang="en" dir="ltr"><H2>Contents</H2><SPAN class="toctogglespan"><LABEL class="toctogglelabel" for="toctogglecheckbox"></LABEL></SPAN></DIV>
<UL>
<LI class="toclevel-1 tocsection-1"><A href="#Types"><SPAN class="tocnumber">1</SPAN> <SPAN class="toctext">Types</SPAN></A></LI>
<LI class="toclevel-1 tocsection-2"><A href="#Jurisdictions"><SPAN class="tocnumber">2</SPAN> <SPAN class="toctext">Jurisdictions</SPAN></A>
<UL>
<LI class="toclevel-2 tocsection-3"><A href="#Australia"><SPAN class="tocnumber">2.1</SPAN> <SPAN class="toctext">Australia</SPAN></A></LI>
<LI class="toclevel-2 tocsection-4"><A href="#Brazil"><SPAN class="tocnumber">2.2</SPAN> <SPAN class="toctext">Brazil</SPAN></A></LI>
<LI class="toclevel-2 tocsection-5"><A href="#Canada"><SPAN class="tocnumber">2.3</SPAN> <SPAN class="toctext">Canada</SPAN></A>
<UL>
<LI class="toclevel-3 tocsection-6"><A href="#Calculating_Individual_Property_Taxes"><SPAN class="tocnumber">2.3.1</SPAN> <SPAN class="toctext">Calculating Individual Property Taxes</SPAN></A></LI>
<LI class="toclevel-3 tocsection-7"><A href="#Land_Transfer_Tax"><SPAN class="tocnumber">2.3.2</SPAN> <SPAN class="toctext">Land Transfer Tax</SPAN></A>
<UL>
<LI class="toclevel-4 tocsection-8"><A href="#British_Columbia"><SPAN class="tocnumber">2.3.2.1</SPAN> <SPAN class="toctext">British Columbia</SPAN></A>
<UL>
<LI class="toclevel-5 tocsection-9"><A href="#First_time_home_buyers_program"><SPAN class="tocnumber">2.3.2.1.1</SPAN> <SPAN class="toctext">First time home buyers program</SPAN></A></LI>
<LI class="toclevel-5 tocsection-10"><A href="#New_home_exemption"><SPAN class="tocnumber">2.3.2.1.2</SPAN> <SPAN class="toctext">New home exemption</SPAN></A></LI>
</UL>
</LI>
</UL>
</LI>
</UL>
</LI>
<LI class="toclevel-2 tocsection-11"><A href="#Chile"><SPAN class="tocnumber">2.4</SPAN> <SPAN class="toctext">Chile</SPAN></A></LI>
<LI class="toclevel-2 tocsection-12"><A href="#Egypt"><SPAN class="tocnumber">2.5</SPAN> <SPAN class="toctext">Egypt</SPAN></A></LI>
<LI class="toclevel-2 tocsection-13"><A href="#Greece"><SPAN class="tocnumber">2.6</SPAN> <SPAN class="toctext">Greece</SPAN></A></LI>
<LI class="toclevel-2 tocsection-14"><A href="#Hong_Kong"><SPAN class="tocnumber">2.7</SPAN> <SPAN class="toctext">Hong Kong</SPAN></A>
<UL>
<LI class="toclevel-3 tocsection-15"><A href="#Net_assessable_value"><SPAN class="tocnumber">2.7.1</SPAN> <SPAN class="toctext">Net assessable value</SPAN></A></LI>
</UL>
</LI>
<LI class="toclevel-2 tocsection-16"><A href="#India"><SPAN class="tocnumber">2.8</SPAN> <SPAN class="toctext">India</SPAN></A></LI>
<LI class="toclevel-2 tocsection-17"><A href="#Ireland"><SPAN class="tocnumber">2.9</SPAN> <SPAN class="toctext">Ireland</SPAN></A></LI>
<LI class="toclevel-2 tocsection-18"><A href="#Jamaica"><SPAN class="tocnumber">2.10</SPAN> <SPAN class="toctext">Jamaica</SPAN></A></LI>
<LI class="toclevel-2 tocsection-19"><A href="#Lithuania"><SPAN class="tocnumber">2.11</SPAN> <SPAN class="toctext">Lithuania</SPAN></A></LI>
<LI class="toclevel-2 tocsection-20"><A href="#Luxembourg"><SPAN class="tocnumber">2.12</SPAN> <SPAN class="toctext">Luxembourg</SPAN></A></LI>
<LI class="toclevel-2 tocsection-21"><A href="#Netherlands"><SPAN class="tocnumber">2.13</SPAN> <SPAN class="toctext">Netherlands</SPAN></A></LI>
<LI class="toclevel-2 tocsection-22"><A href="#United_Kingdom"><SPAN class="tocnumber">2.14</SPAN> <SPAN class="toctext">United Kingdom</SPAN></A></LI>
<LI class="toclevel-2 tocsection-23"><A href="#United_States"><SPAN class="tocnumber">2.15</SPAN> <SPAN class="toctext">United States</SPAN></A></LI>
</UL>
</LI>
<LI class="toclevel-1 tocsection-24"><A href="#Places_without_property_tax"><SPAN class="tocnumber">3</SPAN> <SPAN class="toctext">Places without property tax</SPAN></A>
<UL>
<LI class="toclevel-2 tocsection-25"><A href="#Africa"><SPAN class="tocnumber">3.1</SPAN> <SPAN class="toctext">Africa</SPAN></A></LI>
<LI class="toclevel-2 tocsection-26"><A href="#Europe"><SPAN class="tocnumber">3.2</SPAN> <SPAN class="toctext">Europe</SPAN></A></LI>
<LI class="toclevel-2 tocsection-27"><A href="#Oceania"><SPAN class="tocnumber">3.3</SPAN> <SPAN class="toctext">Oceania</SPAN></A></LI>
<LI class="toclevel-2 tocsection-28"><A href="#Asia"><SPAN class="tocnumber">3.4</SPAN> <SPAN class="toctext">Asia</SPAN></A></LI>
<LI class="toclevel-2 tocsection-29"><A href="#United_States_2"><SPAN class="tocnumber">3.5</SPAN> <SPAN class="toctext">United States</SPAN></A></LI>
</UL>
</LI>
<LI class="toclevel-1 tocsection-30"><A href="#See_also"><SPAN class="tocnumber">4</SPAN> <SPAN class="toctext">See also</SPAN></A></LI>
<LI class="toclevel-1 tocsection-31"><A href="#References"><SPAN class="tocnumber">5</SPAN> <SPAN class="toctext">References</SPAN></A></LI>
<LI class="toclevel-1 tocsection-32"><A href="#Further_reading"><SPAN class="tocnumber">6</SPAN> <SPAN class="toctext">Further reading</SPAN></A></LI>
</UL>
</DIV>
</DIV>
<H2><SPAN class="mw-headline" id="Types">Types</SPAN><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: Types">edit</A><SPAN class="mw-editsection-bracket">]</SPAN></SPAN></H2>
<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>. <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-2" class="reference"><A href="#cite_note-2">[2]</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-3" class="reference"><A href="#cite_note-3">[3]</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 $50,000 located in a municipality with a mill rate of 20 mills would have a property tax bill of $1,000 per year.<SUP id="cite_ref-4" class="reference"><A href="#cite_note-4">[4]</A></SUP>
</P>
<H2><SPAN class="mw-headline" id="Jurisdictions">Jurisdictions</SPAN><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: Jurisdictions">edit</A><SPAN class="mw-editsection-bracket">]</SPAN></SPAN></H2>
<P>Property classes, tax rates, assessment rules and valuations vary by jurisdiction.
</P>
<H3><SPAN class="mw-headline" id="Australia">Australia</SPAN><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: Australia">edit</A><SPAN class="mw-editsection-bracket">]</SPAN></SPAN></H3>
<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 is 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-5" class="reference"><A href="#cite_note-5">[5]</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-6" class="reference"><A href="#cite_note-6">[6]</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-7" class="reference"><A href="#cite_note-7">[7]</A></SUP>
</P>
<H3><SPAN class="mw-headline" id="Brazil">Brazil</SPAN><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: Brazil">edit</A><SPAN class="mw-editsection-bracket">]</SPAN></SPAN></H3>
<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 Federal Constitution.
</P><P>These are the current property taxes:
</P>
<UL><LI>Tax on Rural Territorial Property – federal: levied upon real state property on rural areas;</LI>
<LI>Tax on Urban Territorial Property – municipal: levied upon real state property on urban areas;</LI>
<LI>Tax on Motorized Vehicles Property – state: levied upon the property of cars, trucks, motorcycles, and the likes;</LI>
<LI>Tax on Big Fortunes – federal: it is declared on the Federal Constitution, but there is still no regulation defining its incidence.</LI></UL>
<H3><SPAN class="mw-headline" id="Canada">Canada</SPAN><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: Canada">edit</A><SPAN class="mw-editsection-bracket">]</SPAN></SPAN></H3>
<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" title="Municipal government in Canada">municipal governments</A>. While property tax levels vary across municipalities, a common property assessment or valuation criteria 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.
</P>
<H4><SPAN class="mw-headline" id="Calculating_Individual_Property_Taxes">Calculating Individual Property Taxes</SPAN><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: Calculating Individual Property Taxes">edit</A><SPAN class="mw-editsection-bracket">]</SPAN></SPAN></H4>
<P>In Ontario, for most properties (e.g., residential, farms), property taxes can be calculated by multiplying the phased-in assessment indicated on the Property Assessment Notice by the tax rate.
</P><P>The municipal tax rate x phased-in assessment for the particular taxation year = municipal portion of tax.
</P><P>The county/regional tax rate x phased-in assessment for the particular taxation year = county/regional portion of tax.
</P><P>The education tax rate x phased-in assessment for the particular taxation year = education portion of tax.
</P><P>The municipal portion of tax + county/regional portion of tax + education portion of tax = Total Property Tax.
</P><P>In some cases (e.g., commercial, industrial, multi-residential properties), the Province or municipality may implement measures that affect the actual taxes paid on a property.
</P>
<H4><SPAN class="mw-headline" id="Land_Transfer_Tax">Land Transfer Tax</SPAN><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: Land Transfer Tax">edit</A><SPAN class="mw-editsection-bracket">]</SPAN></SPAN></H4>
<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> and the City of Toronto offer land transfer tax rebates for first-time homebuyers.
<SUP id="cite_ref-8" class="reference"><A href="#cite_note-8">[8]</A></SUP><SUP id="cite_ref-9" class="reference"><A href="#cite_note-9">[9]</A></SUP>
</P><P><SPAN id="Property_Transfer_Tax_Act"></SPAN>
</P>
<H5><SPAN class="mw-headline" id="British_Columbia">British Columbia</SPAN><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: British Columbia">edit</A><SPAN class="mw-editsection-bracket">]</SPAN></SPAN></H5>
<P>In British Columbia  the property transfer tax is equal to one percent tax on the first $200,000 of the purchase price, two percent on the remaining amount up to $2 million and three percent on the rest.<SUP id="cite_ref-10" class="reference"><A href="#cite_note-10">[10]</A></SUP> An additional <A href="/wiki/15-per-cent_tax" class="mw-redirect" title="15-per-cent tax">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 August 2, 2016. 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-11" class="reference"><A href="#cite_note-11">[11]</A></SUP>
</P>
<H6><SPAN class="mw-headline" id="First_time_home_buyers_program">First time home buyers program</SPAN><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: First time home buyers program">edit</A><SPAN class="mw-editsection-bracket">]</SPAN></SPAN></H6>
<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-12" class="reference"><A href="#cite_note-12">[12]</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-13" class="reference"><A href="#cite_note-13">[13]</A></SUP>
</P>
<H6><SPAN class="mw-headline" id="New_home_exemption">New home exemption</SPAN><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: New home exemption">edit</A><SPAN class="mw-editsection-bracket">]</SPAN></SPAN></H6>
<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 $13,000 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 $750,000, be smaller than 1.25 acres 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-14" class="reference"><A href="#cite_note-14">[14]</A></SUP>
</P>
<H3><SPAN class="mw-headline" id="Chile">Chile</SPAN><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: Chile">edit</A><SPAN class="mw-editsection-bracket">]</SPAN></SPAN></H3>
<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 US$40K (as of 2013) are not taxed; those above that threshold are taxed only on the amount exceeding US$40K.<SUP id="cite_ref-15" class="reference"><A href="#cite_note-15">[15]</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-16" class="reference"><A href="#cite_note-16">[16]</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-17" class="reference"><A href="#cite_note-17">[17]</A></SUP><SUP id="cite_ref-18" class="reference"><A href="#cite_note-18">[18]</A></SUP> Additionally, municipalities charge a quarterly trash collection tax, which is often paid together with the territorial tax (if applicable).
</P>
<H3><SPAN class="mw-headline" id="Egypt">Egypt</SPAN><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: Egypt">edit</A><SPAN class="mw-editsection-bracket">]</SPAN></SPAN></H3>
<P>The law imposes a tax on each property. Public buildings are excluded (such as government buildings), as are religious buildings (mosques and churches). Families owning private properties worth up to LE 2 million ($290,000) are exempt. commercial stores with an annual rent value over LE 1,200 are not exempt.<SUP id="cite_ref-19" class="reference"><A href="#cite_note-19">[19]</A></SUP>
</P>
<H3><SPAN class="mw-headline" id="Greece">Greece</SPAN><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: Greece">edit</A><SPAN class="mw-editsection-bracket">]</SPAN></SPAN></H3>
<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>
<H3><SPAN class="mw-headline" id="Hong_Kong">Hong Kong</SPAN><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: Hong Kong">edit</A><SPAN class="mw-editsection-bracket">]</SPAN></SPAN></H3>
<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>.
</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, all property owners are not be subject to this tax unless they received a <A href="/wiki/Consideration" title="Consideration">consideration</A>, like 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>
<H4><SPAN class="mw-headline" id="Net_assessable_value">Net assessable value</SPAN><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: Net assessable value">edit</A><SPAN class="mw-editsection-bracket">]</SPAN></SPAN></H4>
<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>
<H3><SPAN class="mw-headline" id="India">India</SPAN><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: India">edit</A><SPAN class="mw-editsection-bracket">]</SPAN></SPAN></H3>
<P>Property tax or 'house tax' is a local tax on buildings, along with appurtenant land. It is and imposed on the Possessor (not the custodian of property as per 1978, 44th amendment of 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 (ARV) 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. Vacant land is generally exempt. Central government properties are exempt. Instead a 'service charge' is permissible under executive order. Properties of foreign missions 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 (panchayat) 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-20" class="reference"><A href="#cite_note-20">[20]</A></SUP>
</P>
<H3><SPAN class="mw-headline" id="Ireland">Ireland</SPAN><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: Ireland">edit</A><SPAN class="mw-editsection-bracket">]</SPAN></SPAN></H3>
<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 <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 over 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 currently 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. 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 are able to vary LPT rates -/+ 15% of 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-21" class="reference"><A href="#cite_note-21">[21]</A></SUP><SUP id="cite_ref-22" class="reference"><A href="#cite_note-22">[22]</A></SUP>
</P>
<H3><SPAN class="mw-headline" id="Jamaica">Jamaica</SPAN><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: Jamaica">edit</A><SPAN class="mw-editsection-bracket">]</SPAN></SPAN></H3>
<P>This tax is paid annually and is based on a percentage of the unimproved value of a property.
</P>
<H3><SPAN class="mw-headline" id="Lithuania">Lithuania</SPAN><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: Lithuania">edit</A><SPAN class="mw-editsection-bracket">]</SPAN></SPAN></H3>
<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 January 1<SUP>st</SUP> 2015 if the persons property value is higher than 220 000 euros, 0.5 per cent of property tax is applied for exceeding amount.
</P>
<H3><SPAN class="mw-headline" id="Luxembourg">Luxembourg</SPAN><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: Luxembourg">edit</A><SPAN class="mw-editsection-bracket">]</SPAN></SPAN></H3>
<P>Property tax in <A href="/wiki/Luxembourg" title="Luxembourg">Luxembourg</A> is calculated on the basis of the property's "unitary value" determined by tax authorities and levied by the communes. 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-23" class="reference"><A href="#cite_note-23">[23]</A></SUP><SUP id="cite_ref-24" class="reference"><A href="#cite_note-24">[24]</A></SUP>
</P>
<H3><SPAN class="mw-headline" id="Netherlands">Netherlands</SPAN><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: Netherlands">edit</A><SPAN class="mw-editsection-bracket">]</SPAN></SPAN></H3>
<P>Property tax (<A href="/wiki/Dutch_language" title="Dutch language">Dutch</A>: <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>
<H3><SPAN class="mw-headline" id="United_Kingdom">United Kingdom</SPAN><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: United Kingdom">edit</A><SPAN class="mw-editsection-bracket">]</SPAN></SPAN></H3>
<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-25" class="reference"><A href="#cite_note-25">[25]</A></SUP><SUP id="cite_ref-26" class="reference"><A href="#cite_note-26">[26]</A></SUP><SUP id="cite_ref-27" class="reference"><A href="#cite_note-27">[27]</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-28" class="reference"><A href="#cite_note-28">[28]</A></SUP>
</P><P>Her Majesty's Revenue and Customs (<A href="/wiki/HM_Revenue_and_Customs" title="HM Revenue and Customs">HMRC</A>) 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-29" class="reference"><A href="#cite_note-29">[29]</A></SUP></DD></DL>
<P>The <A rel="nofollow" class="external text" href="https://web.archive.org/web/20151003154544/http://www.valuationtribunal.gov.uk/Home.aspx">Valuation Tribunal Service</A> 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-30" class="reference"><A href="#cite_note-30">[30]</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 <A href="/wiki/England" title="England">England</A> and 8 in <A href="/wiki/Scotland" title="Scotland">Scotland</A> and <A href="/wiki/Wales" title="Wales">Wales</A>). Valuation is carried out by the <A rel="nofollow" class="external text" href="https://www.gov.uk/government/organisations/valuation-office-agency">Valuation Office Agency</A> under the auspices of Her Majesty's Revenue and Customs (<A href="/wiki/HM_Revenue_and_Customs" title="HM Revenue and Customs">HMRC</A>).<SUP id="cite_ref-31" class="reference"><A href="#cite_note-31">[31]</A></SUP><SUP id="cite_ref-32" class="reference"><A href="#cite_note-32">[32]</A></SUP>
</P>
<H3><SPAN class="mw-headline" id="United_States">United States</SPAN><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: United States">edit</A><SPAN class="mw-editsection-bracket">]</SPAN></SPAN></H3>
<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 local government, at the <A href="/wiki/Municipal_government" class="mw-redirect" title="Municipal government">municipal</A> or county level. Rates vary across the states, between about 0% and 4% of the home value.<SUP id="cite_ref-33" class="reference"><A href="#cite_note-33">[33]</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, local governments, some free medical services and most of other local infrastructure. Many state and local jurisdictions add personal property taxes.  (See exceptions below.)
</P>
<H2><SPAN class="mw-headline" id="Places_without_property_tax">Places without property tax</SPAN><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: Places without property tax">edit</A><SPAN class="mw-editsection-bracket">]</SPAN></SPAN></H2>
<H3><SPAN class="mw-headline" id="Africa">Africa</SPAN><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: Africa">edit</A><SPAN class="mw-editsection-bracket">]</SPAN></SPAN></H3>
<UL><LI><SPAN class="flagicon"><IMG alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/4/49/Flag_of_Kenya.svg/23px-Flag_of_Kenya.svg.png" width="23" height="15" class="thumbborder" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/4/49/Flag_of_Kenya.svg/35px-Flag_of_Kenya.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/4/49/Flag_of_Kenya.svg/45px-Flag_of_Kenya.svg.png 2x" data-file-width="900" data-file-height="600" /> </SPAN><A href="/wiki/Kenya" title="Kenya">Kenya</A><SUP id="cite_ref-34" class="reference"><A href="#cite_note-34">[34]</A></SUP></LI>
<LI><SPAN class="flagicon"><IMG alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/4/43/Flag_of_Mauritania.svg/23px-Flag_of_Mauritania.svg.png" width="23" height="15" class="thumbborder" 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="900" data-file-height="600" /> </SPAN><A href="/wiki/Mauritania" title="Mauritania">Mauritania</A><SUP id="cite_ref-35" class="reference"><A href="#cite_note-35">[35]</A></SUP></LI>
<LI><SPAN class="flagicon"><IMG alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/0/00/Flag_of_Namibia.svg/23px-Flag_of_Namibia.svg.png" width="23" height="15" class="thumbborder" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/0/00/Flag_of_Namibia.svg/35px-Flag_of_Namibia.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/0/00/Flag_of_Namibia.svg/45px-Flag_of_Namibia.svg.png 2x" data-file-width="900" data-file-height="600" /> </SPAN><A href="/wiki/Namibia" title="Namibia">Namibia</A><SUP id="cite_ref-36" class="reference"><A href="#cite_note-36">[36]</A></SUP></LI></UL>
<H3><SPAN class="mw-headline" id="Europe">Europe</SPAN><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: Europe">edit</A><SPAN class="mw-editsection-bracket">]</SPAN></SPAN></H3>
<UL><LI><SPAN class="flagicon"><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" width="21" height="15" class="thumbborder" 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><A href="/wiki/Faroe_Islands" title="Faroe Islands">Faroe Islands</A><SUP id="cite_ref-37" class="reference"><A href="#cite_note-37">[37]</A></SUP></LI>
<LI><SPAN class="flagicon"><IMG alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/7/73/Flag_of_Malta.svg/23px-Flag_of_Malta.svg.png" width="23" height="15" class="thumbborder" 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><A href="/wiki/Malta" title="Malta">Malta</A><SUP id="cite_ref-38" class="reference"><A href="#cite_note-38">[38]</A></SUP></LI></UL>
<H3><SPAN class="mw-headline" id="Oceania">Oceania</SPAN><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: Oceania">edit</A><SPAN class="mw-editsection-bracket">]</SPAN></SPAN></H3>
<UL><LI><SPAN class="flagicon"><IMG alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/4/48/Flag_of_Palau.svg/23px-Flag_of_Palau.svg.png" width="23" height="14" class="thumbborder" 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><A href="/wiki/Palau" title="Palau">Palau</A><SUP id="cite_ref-39" class="reference"><A href="#cite_note-39">[39]</A></SUP></LI>
<LI><SPAN class="flagicon"><IMG alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/4/48/Flag_of_Norfolk_Island.svg/23px-Flag_of_Norfolk_Island.svg.png" width="23" height="12" class="thumbborder" 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><A href="/wiki/Norfolk_Island" title="Norfolk Island">Norfolk Island</A><SUP id="cite_ref-40" class="reference"><A href="#cite_note-40">[40]</A></SUP></LI>
<LI><SPAN class="flagicon"><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" width="23" height="12" class="thumbborder" 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="600" data-file-height="300" /> </SPAN><A href="/wiki/Cook_Islands" title="Cook Islands">Cook Islands</A><SUP id="cite_ref-41" class="reference"><A href="#cite_note-41">[41]</A></SUP></LI></UL>
<H3><SPAN class="mw-headline" id="Asia">Asia</SPAN><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: Asia">edit</A><SPAN class="mw-editsection-bracket">]</SPAN></SPAN></H3>
<UL><LI><SPAN class="flagicon"><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" width="23" height="15" class="thumbborder" 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><A href="/wiki/China" title="China">China</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. (May 2017)">citation needed</SPAN></A></I>]</SUP></LI></UL>
<H3><SPAN class="mw-headline" id="United_States_2">United States</SPAN><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: United States">edit</A><SPAN class="mw-editsection-bracket">]</SPAN></SPAN></H3>
<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."<SUP id="cite_ref-42" class="reference"><A href="#cite_note-42">[42]</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-43" class="reference"><A href="#cite_note-43">[43]</A></SUP>
</P>
<H2><SPAN class="mw-headline" id="See_also">See also</SPAN><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: See also">edit</A><SPAN class="mw-editsection-bracket">]</SPAN></SPAN></H2>
<UL><LI><A href="/wiki/Allodial_title" title="Allodial title">Allodial title</A></LI>
<LI><A href="/wiki/Land_value_tax" title="Land value tax">Land value tax</A></LI>
<LI><A href="/wiki/Udal_title" class="mw-redirect" title="Udal title">Udal title</A></LI></UL>
<H2><SPAN class="mw-headline" id="References">References</SPAN><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: References">edit</A><SPAN class="mw-editsection-bracket">]</SPAN></SPAN></H2>
<DIV class="reflist columns references-column-width" style="-moz-column-width: 30em; -webkit-column-width: 30em; column-width: 30em; list-style-type: decimal;">
<OL class="references">
<LI id="cite_note-1"><SPAN class="mw-cite-backlink"><B><A href="#cite_ref-1"><SPAN class="cite-accessibility-label">Jump up </SPAN>^</A></B></SPAN> <SPAN class="reference-text"><A rel="nofollow" class="external text" href="http://www.investopedia.com/terms/m/millagerate.asp">"Millage Rate"</A> at <A href="/wiki/Investopedia" title="Investopedia">Investopedia</A>.</SPAN>
</LI>
<LI id="cite_note-2"><SPAN class="mw-cite-backlink"><B><A href="#cite_ref-2"><SPAN class="cite-accessibility-label">Jump up </SPAN>^</A></B></SPAN> <SPAN class="reference-text"><CITE class="citation web"><A rel="nofollow" class="external text" href="http://otr.cfo.dc.gov/page/real-property-tax-rates">"Real Property Tax Rates – otr"</A>.</CITE><SPAN title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Real+Property+Tax+Rates+%E2%80%93+otr&rft_id=http%3A%2F%2Fotr.cfo.dc.gov%2Fpage%2Freal-property-tax-rates&rfr_id=info%3Asid%2Fen.wikipedia.org%3AProperty+tax" class="Z3988"><SPAN style="display:none;"> </SPAN></SPAN></SPAN>
</LI>
<LI id="cite_note-3"><SPAN class="mw-cite-backlink"><B><A href="#cite_ref-3"><SPAN class="cite-accessibility-label">Jump up </SPAN>^</A></B></SPAN> <SPAN class="reference-text"><CITE class="citation web">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>  – via Haaretz.</CITE><SPAN title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=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 style="display:none;"> </SPAN></SPAN></SPAN>
</LI>
<LI id="cite_note-4"><SPAN class="mw-cite-backlink"><B><A href="#cite_ref-4"><SPAN class="cite-accessibility-label">Jump up </SPAN>^</A></B></SPAN> <SPAN class="reference-text"><CITE class="citation web"><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">2010-10-04</SPAN></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 style="display:none;"> </SPAN></SPAN></SPAN>
</LI>
<LI id="cite_note-5"><SPAN class="mw-cite-backlink"><B><A href="#cite_ref-5"><SPAN class="cite-accessibility-label">Jump up </SPAN>^</A></B></SPAN> <SPAN class="reference-text"><CITE class="citation web">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>www.ato.gov.au</I><SPAN class="reference-accessdate">. Retrieved <SPAN class="nowrap">2018-01-08</SPAN></SPAN>.</CITE><SPAN title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=www.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 style="display:none;"> </SPAN></SPAN></SPAN>
</LI>
<LI id="cite_note-6"><SPAN class="mw-cite-backlink"><B><A href="#cite_ref-6"><SPAN class="cite-accessibility-label">Jump up </SPAN>^</A></B></SPAN> <SPAN class="reference-text"><CITE class="citation web">content_publisher (2016-11-23). <A rel="nofollow" class="external text" href="http://www.revenue.nsw.gov.au/taxes/land-tax-surcharge">"Land tax surcharge"</A>. <I>www.revenue.nsw.gov.au</I><SPAN class="reference-accessdate">. Retrieved <SPAN class="nowrap">2018-01-08</SPAN></SPAN>.</CITE><SPAN title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=www.revenue.nsw.gov.au&rft.atitle=Land+tax+surcharge&rft.date=2016-11-23&rft.au=content_publisher&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 style="display:none;"> </SPAN></SPAN></SPAN>
</LI>
<LI id="cite_note-7"><SPAN class="mw-cite-backlink"><B><A href="#cite_ref-7"><SPAN class="cite-accessibility-label">Jump up </SPAN>^</A></B></SPAN> <SPAN class="reference-text"><CITE class="citation news">Australia, Local Government Association of South. <A rel="nofollow" class="external text" href="https://www.lga.sa.gov.au/councilrates">"Council Rates"</A><SPAN class="reference-accessdate">. Retrieved <SPAN class="nowrap">2018-01-08</SPAN></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 style="display:none;"> </SPAN></SPAN></SPAN>
</LI>
<LI id="cite_note-8"><SPAN class="mw-cite-backlink"><B><A href="#cite_ref-8"><SPAN class="cite-accessibility-label">Jump up </SPAN>^</A></B></SPAN> <SPAN class="reference-text"><CITE class="citation web"><A rel="nofollow" class="external text" href="http://www.ratehub.ca/land-transfer-tax">"Land Transfer Tax Calculator Canada – Rates & Rebates"</A>.</CITE><SPAN title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Land+Transfer+Tax+Calculator+Canada+%E2%80%93+Rates+%26+Rebates&rft_id=http%3A%2F%2Fwww.ratehub.ca%2Fland-transfer-tax&rfr_id=info%3Asid%2Fen.wikipedia.org%3AProperty+tax" class="Z3988"><SPAN style="display:none;"> </SPAN></SPAN></SPAN>
</LI>
<LI id="cite_note-9"><SPAN class="mw-cite-backlink"><B><A href="#cite_ref-9"><SPAN class="cite-accessibility-label">Jump up </SPAN>^</A></B></SPAN> <SPAN class="reference-text"><CITE class="citation web"><A rel="nofollow" class="external text" href="http://www.fin.gov.on.ca/en/tax/ltt/">"Land Transfer Tax"</A>.</CITE><SPAN title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Land+Transfer+Tax&rft_id=http%3A%2F%2Fwww.fin.gov.on.ca%2Fen%2Ftax%2Fltt%2F&rfr_id=info%3Asid%2Fen.wikipedia.org%3AProperty+tax" class="Z3988"><SPAN style="display:none;"> </SPAN></SPAN></SPAN>
</LI>
<LI id="cite_note-10"><SPAN class="mw-cite-backlink"><B><A href="#cite_ref-10"><SPAN class="cite-accessibility-label">Jump up </SPAN>^</A></B></SPAN> <SPAN class="reference-text"><CITE class="citation web"><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 style="display:none;"> </SPAN></SPAN></SPAN>
</LI>
<LI id="cite_note-11"><SPAN class="mw-cite-backlink"><B><A href="#cite_ref-11"><SPAN class="cite-accessibility-label">Jump up </SPAN>^</A></B></SPAN> <SPAN class="reference-text"><CITE class="citation web"><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>.</CITE><SPAN title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Ontario+considers+following+B.C.+on+taxing+foreign+real+estate+investors&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 style="display:none;"> </SPAN></SPAN></SPAN>
</LI>
<LI id="cite_note-12"><SPAN class="mw-cite-backlink"><B><A href="#cite_ref-12"><SPAN class="cite-accessibility-label">Jump up </SPAN>^</A></B></SPAN> <SPAN class="reference-text"><CITE class="citation web"><A rel="nofollow" class="external text" href="https://housingaction.gov.bc.ca/tile/first-time-home-buyers-program/">"First Time Home Buyers' Program – Housing Action"</A>.</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%E2%80%99+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 style="display:none;"> </SPAN></SPAN></SPAN>
</LI>
<LI id="cite_note-13"><SPAN class="mw-cite-backlink"><B><A href="#cite_ref-13"><SPAN class="cite-accessibility-label">Jump up </SPAN>^</A></B></SPAN> <SPAN class="reference-text"><A rel="nofollow" class="external free" href="https://www.fin.gov.on.ca/en/bulletins/ltt/1_2008.html">https://www.fin.gov.on.ca/en/bulletins/ltt/1_2008.html</A></SPAN>
</LI>
<LI id="cite_note-14"><SPAN class="mw-cite-backlink"><B><A href="#cite_ref-14"><SPAN class="cite-accessibility-label">Jump up </SPAN>^</A></B></SPAN> <SPAN class="reference-text"><CITE class="citation web"><A rel="nofollow" class="external text" href="https://housingaction.gov.bc.ca/tile/newly-built-home-exemption/">"Newly Built Home Exemption – Housing Action"</A>.</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 style="display:none;"> </SPAN></SPAN></SPAN>
</LI>
<LI id="cite_note-15"><SPAN class="mw-cite-backlink"><B><A href="#cite_ref-15"><SPAN class="cite-accessibility-label">Jump up </SPAN>^</A></B></SPAN> <SPAN class="reference-text"><CITE class="citation web"><A rel="nofollow" class="external text" href="http://www.leychile.cl/Navegar?idNorma=128563">"DFL-1 16-DIC-1998 MINISTERIO DE HACIENDA – Ley Chile – Biblioteca del Congreso Nacional"</A>.</CITE><SPAN title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=DFL-1+16-DIC-1998+MINISTERIO+DE+HACIENDA+%E2%80%93+Ley+Chile+%E2%80%93+Biblioteca+del+Congreso+Nacional&rft_id=http%3A%2F%2Fwww.leychile.cl%2FNavegar%3FidNorma%3D128563&rfr_id=info%3Asid%2Fen.wikipedia.org%3AProperty+tax" class="Z3988"><SPAN style="display:none;"> </SPAN></SPAN></SPAN>
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<LI id="cite_note-16"><SPAN class="mw-cite-backlink"><B><A href="#cite_ref-16"><SPAN class="cite-accessibility-label">Jump up </SPAN>^</A></B></SPAN> <SPAN class="reference-text"><CITE class="citation web"><A rel="nofollow" class="external text" href="http://www.sii.cl/preguntas_frecuentes/bienes_raices/preg_contribuciones.htm">"Preguntas Frecuentes de Bienes Raíces"</A>.</CITE><SPAN title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Preguntas+Frecuentes+de+Bienes+Ra%C3%ADces&rft_id=http%3A%2F%2Fwww.sii.cl%2Fpreguntas_frecuentes%2Fbienes_raices%2Fpreg_contribuciones.htm&rfr_id=info%3Asid%2Fen.wikipedia.org%3AProperty+tax" class="Z3988"><SPAN style="display:none;"> </SPAN></SPAN></SPAN>
</LI>
<LI id="cite_note-17"><SPAN class="mw-cite-backlink"><B><A href="#cite_ref-17"><SPAN class="cite-accessibility-label">Jump up </SPAN>^</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 since January 2017">dead link</SPAN></A></I>]</SPAN></SUP></SPAN>
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<LI id="cite_note-18"><SPAN class="mw-cite-backlink"><B><A href="#cite_ref-18"><SPAN class="cite-accessibility-label">Jump up </SPAN>^</A></B></SPAN> <SPAN class="reference-text"><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>
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<LI id="cite_note-19"><SPAN class="mw-cite-backlink"><B><A href="#cite_ref-19"><SPAN class="cite-accessibility-label">Jump up </SPAN>^</A></B></SPAN> <SPAN class="reference-text"><CITE class="citation web"><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">2017-01-27</SPAN></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 style="display:none;"> </SPAN></SPAN></SPAN>
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<LI id="cite_note-20"><SPAN class="mw-cite-backlink"><B><A href="#cite_ref-20"><SPAN class="cite-accessibility-label">Jump up </SPAN>^</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>
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<LI id="cite_note-21"><SPAN class="mw-cite-backlink"><B><A href="#cite_ref-21"><SPAN class="cite-accessibility-label">Jump up </SPAN>^</A></B></SPAN> <SPAN class="reference-text"><A rel="nofollow" class="external text" href="http://www.revenue.ie/en/tax/lpt/lpt-faqs.pdf">Revenue Commissioners (Ireland) – <I>Local Property Tax (LPT), Frequently Asked Questions</I> (5 December 2012)</A></SPAN>
</LI>
<LI id="cite_note-22"><SPAN class="mw-cite-backlink"><B><A href="#cite_ref-22"><SPAN class="cite-accessibility-label">Jump up </SPAN>^</A></B></SPAN> <SPAN class="reference-text"><A rel="nofollow" class="external text" href="http://www.budget.gov.ie/Budgets/2013/Documents/Annex%20B%20-%20Local%20Property%20Tax.pdf">Budget 2013 (Ireland) – <I>ANNEX B – Local Property Tax (LPT)</I> (5 December 2013)</A></SPAN>
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<LI id="cite_note-23"><SPAN class="mw-cite-backlink"><B><A href="#cite_ref-23"><SPAN class="cite-accessibility-label">Jump up </SPAN>^</A></B></SPAN> <SPAN class="reference-text"><CITE class="citation web"><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>www.guichet.public.lu</I><SPAN class="reference-accessdate">. Retrieved <SPAN class="nowrap">2016-02-22</SPAN></SPAN>.</CITE><SPAN title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=www.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 style="display:none;"> </SPAN></SPAN></SPAN>
</LI>
<LI id="cite_note-24"><SPAN class="mw-cite-backlink"><B><A href="#cite_ref-24"><SPAN class="cite-accessibility-label">Jump up </SPAN>^</A></B></SPAN> <SPAN class="reference-text"><CITE class="citation web"><A rel="nofollow" class="external text" href="http://www.nexvia.lu/#!tax-smart-card/glc4v">"Luxembourg Tax Smart Card"</A>. <I>www.nexvia.lu/#!tax-smart-card/glc4v</I><SPAN class="reference-accessdate">. Retrieved <SPAN class="nowrap">2016-02-22</SPAN></SPAN>.</CITE><SPAN title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=www.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 style="display:none;"> </SPAN></SPAN></SPAN>
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<LI id="cite_note-25"><SPAN class="mw-cite-backlink"><B><A href="#cite_ref-25"><SPAN class="cite-accessibility-label">Jump up </SPAN>^</A></B></SPAN> <SPAN class="reference-text"><CITE class="citation web">editor, Patrick Wintour Political (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>  – via The Guardian.</CITE><SPAN title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Labour+has+%E2%80%98moral+mission%E2%80%99+to+tackle+inequality%2C+says+Tristram+Hunt&rft.date=2015-12-07&rft.aulast=editor&rft.aufirst=Patrick+Wintour+Political&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 style="display:none;"> </SPAN></SPAN></SPAN>
</LI>
<LI id="cite_note-26"><SPAN class="mw-cite-backlink"><B><A href="#cite_ref-26"><SPAN class="cite-accessibility-label">Jump up </SPAN>^</A></B></SPAN> <SPAN class="reference-text"><CITE class="citation web"><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/">"Opinion"</A>.</CITE><SPAN title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Opinion&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 style="display:none;"> </SPAN></SPAN></SPAN>
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<LI id="cite_note-27"><SPAN class="mw-cite-backlink"><B><A href="#cite_ref-27"><SPAN class="cite-accessibility-label">Jump up </SPAN>^</A></B></SPAN> <SPAN class="reference-text"><CITE class="citation web"><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>.</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_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 style="display:none;"> </SPAN></SPAN></SPAN>
</LI>
<LI id="cite_note-28"><SPAN class="mw-cite-backlink"><B><A href="#cite_ref-28"><SPAN class="cite-accessibility-label">Jump up </SPAN>^</A></B></SPAN> <SPAN class="reference-text"><CITE class="citation web"><A rel="nofollow" class="external text" href="https://www.gov.uk/council-tax/second-homes-and-empty-properties">"Council Tax – GOV.UK"</A>.</CITE><SPAN title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Council+Tax+%E2%80%93+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 style="display:none;"> </SPAN></SPAN></SPAN>
</LI>
<LI id="cite_note-29"><SPAN class="mw-cite-backlink"><B><A href="#cite_ref-29"><SPAN class="cite-accessibility-label">Jump up </SPAN>^</A></B></SPAN> <SPAN class="reference-text"><CITE class="citation web"><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>www.hmrc.gov.uk</I><SPAN class="reference-accessdate">. Retrieved <SPAN class="nowrap">2015-09-18</SPAN></SPAN>.</CITE><SPAN title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=www.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 style="display:none;"> </SPAN></SPAN></SPAN>
</LI>
<LI id="cite_note-30"><SPAN class="mw-cite-backlink"><B><A href="#cite_ref-30"><SPAN class="cite-accessibility-label">Jump up </SPAN>^</A></B></SPAN> <SPAN class="reference-text"><CITE class="citation web"><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 style="display:none;"> </SPAN></SPAN></SPAN>
</LI>
<LI id="cite_note-31"><SPAN class="mw-cite-backlink"><B><A href="#cite_ref-31"><SPAN class="cite-accessibility-label">Jump up </SPAN>^</A></B></SPAN> <SPAN class="reference-text"><CITE class="citation web"><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>www.westminster.gov.uk</I><SPAN class="reference-accessdate">. Retrieved <SPAN class="nowrap">2015-09-18</SPAN></SPAN>.</CITE><SPAN title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=www.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 style="display:none;"> </SPAN></SPAN></SPAN>
</LI>
<LI id="cite_note-32"><SPAN class="mw-cite-backlink"><B><A href="#cite_ref-32"><SPAN class="cite-accessibility-label">Jump up </SPAN>^</A></B></SPAN> <SPAN class="reference-text"><CITE class="citation web"><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>www.lambeth.gov.uk</I><SPAN class="reference-accessdate">. Retrieved <SPAN class="nowrap">2015-09-18</SPAN></SPAN>.</CITE><SPAN title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=www.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 style="display:none;"> </SPAN></SPAN></SPAN>
</LI>
<LI id="cite_note-33"><SPAN class="mw-cite-backlink"><B><A href="#cite_ref-33"><SPAN class="cite-accessibility-label">Jump up </SPAN>^</A></B></SPAN> <SPAN class="reference-text"><CITE class="citation web"><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">2010-10-04</SPAN></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 style="display:none;"> </SPAN></SPAN></SPAN>
</LI>
<LI id="cite_note-34"><SPAN class="mw-cite-backlink"><B><A href="#cite_ref-34"><SPAN class="cite-accessibility-label">Jump up </SPAN>^</A></B></SPAN> <SPAN class="reference-text"><A rel="nofollow" class="external text" href="https://web.archive.org/web/20140106181458/http://www2.deloitte.com/content/dam/Deloitte/global/Documents/Tax/dttl-tax-kenyahighlights-2013.pdf">Deloitte Kenya Highlights 2013 pdf</A></SPAN>
</LI>
<LI id="cite_note-35"><SPAN class="mw-cite-backlink"><B><A href="#cite_ref-35"><SPAN class="cite-accessibility-label">Jump up </SPAN>^</A></B></SPAN> <SPAN class="reference-text"><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">Deloitte Mauritania Highlights 2013 pdf</A></SPAN>
</LI>
<LI id="cite_note-36"><SPAN class="mw-cite-backlink"><B><A href="#cite_ref-36"><SPAN class="cite-accessibility-label">Jump up </SPAN>^</A></B></SPAN> <SPAN class="reference-text"><A rel="nofollow" class="external text" href="https://web.archive.org/web/20140111174646/http://www2.deloitte.com/content/dam/Deloitte/global/Documents/Tax/dttl-tax-namibiahighlights-2013.pdf">Deloitte Namibia Highlights 2013 pdf</A></SPAN>
</LI>
<LI id="cite_note-37"><SPAN class="mw-cite-backlink"><B><A href="#cite_ref-37"><SPAN class="cite-accessibility-label">Jump up </SPAN>^</A></B></SPAN> <SPAN class="reference-text"><CITE class="citation web">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 style="display:none;"> </SPAN></SPAN></SPAN>
</LI>
<LI id="cite_note-38"><SPAN class="mw-cite-backlink"><B><A href="#cite_ref-38"><SPAN class="cite-accessibility-label">Jump up </SPAN>^</A></B></SPAN> <SPAN class="reference-text"><CITE class="citation web"><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 style="display:none;"> </SPAN></SPAN></SPAN>
</LI>
<LI id="cite_note-39"><SPAN class="mw-cite-backlink"><B><A href="#cite_ref-39"><SPAN class="cite-accessibility-label">Jump up </SPAN>^</A></B></SPAN> <SPAN class="reference-text"><CITE class="citation web"><A rel="nofollow" class="external text" href="https://www.state.gov/e/eb/rls/othr/ics/2013/204586.htm">"Palau (US department of State)"</A>.</CITE><SPAN title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Palau+%28US+department+of+State%29&rft_id=https%3A%2F%2Fwww.state.gov%2Fe%2Feb%2Frls%2Fothr%2Fics%2F2013%2F204586.htm&rfr_id=info%3Asid%2Fen.wikipedia.org%3AProperty+tax" class="Z3988"><SPAN style="display:none;"> </SPAN></SPAN></SPAN>
</LI>
<LI id="cite_note-40"><SPAN class="mw-cite-backlink"><B><A href="#cite_ref-40"><SPAN class="cite-accessibility-label">Jump up </SPAN>^</A></B></SPAN> <SPAN class="reference-text"><CITE class="citation web"><A rel="nofollow" class="external text" href="http://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… – Sovereign Man"</A>.</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+%E2%80%93+Sovereign+Man&rft_id=http%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 style="display:none;"> </SPAN></SPAN></SPAN>
</LI>
<LI id="cite_note-41"><SPAN class="mw-cite-backlink"><B><A href="#cite_ref-41"><SPAN class="cite-accessibility-label">Jump up </SPAN>^</A></B></SPAN> <SPAN class="reference-text"><CITE class="citation web"><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>.</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_id=http%3A%2F%2Fwww.destination-cook-islands.com%2FWhy-Invest.html&rfr_id=info%3Asid%2Fen.wikipedia.org%3AProperty+tax" class="Z3988"><SPAN style="display:none;"> </SPAN></SPAN></SPAN>
</LI>
<LI id="cite_note-42"><SPAN class="mw-cite-backlink"><B><A href="#cite_ref-42"><SPAN class="cite-accessibility-label">Jump up </SPAN>^</A></B></SPAN> <SPAN class="reference-text"><CITE class="citation web"><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">May 9,</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 style="display:none;"> </SPAN></SPAN></SPAN>
</LI>
<LI id="cite_note-43"><SPAN class="mw-cite-backlink"><B><A href="#cite_ref-43"><SPAN class="cite-accessibility-label">Jump up </SPAN>^</A></B></SPAN> <SPAN class="reference-text"><CITE class="citation web"><A rel="nofollow" class="external text" href="http://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. November 7, 1997<SPAN class="reference-accessdate">. Retrieved <SPAN class="nowrap">May 9,</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 style="display:none;"> </SPAN></SPAN></SPAN>
</LI>
</OL></DIV>
<H2><SPAN class="mw-headline" id="Further_reading">Further reading</SPAN><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: Further reading">edit</A><SPAN class="mw-editsection-bracket">]</SPAN></SPAN></H2>
<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 role="navigation" class="navbox" aria-labelledby="Property" style="padding:3px"><TABLE class="nowraplinks hlist collapsible autocollapse navbox-inner mw-collapsible mw-made-collapsible" style="border-spacing:0;background:transparent;color:inherit"><TBODY><TR><TH scope="col" class="navbox-title" colspan="2"><SPAN class="mw-collapsible-toggle mw-collapsible-toggle-default" role="button" tabindex="0"><A class="mw-collapsible-text">hide</A></SPAN><DIV class="plainlinks hlist navbar mini"><UL><LI class="nv-view"><A href="/wiki/Template:Property_navbox" title="Template:Property navbox"><ABBR title="View this template" style=";;background:none transparent;border:none;-moz-box-shadow:none;-webkit-box-shadow:none;box-shadow:none; padding:0;">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" style=";;background:none transparent;border:none;-moz-box-shadow:none;-webkit-box-shadow:none;box-shadow:none; padding:0;">t</ABBR></A></LI><LI class="nv-edit"><A class="external text" href="//en.wikipedia.org/w/index.php?title=Template:Property_navbox&action=edit"><ABBR title="Edit this template" style=";;background:none transparent;border:none;-moz-box-shadow:none;-webkit-box-shadow:none;box-shadow:none; padding:0;">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 navbox-odd" style="text-align:left;border-left-width:2px;border-left-style:solid;width:100%;padding:0px"><DIV style="padding:0em 0.25em">
<UL><LI><A href="/wiki/Communal_land" title="Communal land">Communal land</A></LI>
<LI><A href="/wiki/Community_property" title="Community property">Marital property (USA)</A></LI>
<LI><A href="/wiki/Cooperative" title="Cooperative">Cooperative</A></LI>
<LI><A href="/wiki/Estate_in_land" title="Estate in land">Estate in land</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/State_ownership" title="State ownership">State</A></LI>
<LI><A href="/wiki/Crown_land" title="Crown land">Crown land</A></LI></UL>
</DIV></TD></TR><TR><TH scope="row" class="navbox-group" style="width:1%">By nature</TH><TD class="navbox-list navbox-even" style="text-align:left;border-left-width:2px;border-left-style:solid;width:100%;padding:0px"><DIV style="padding:0em 0.25em">
<UL><LI><A href="/wiki/Croft_(land)" title="Croft (land)">Croft</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/Immovable_property" title="Immovable property">immovable</A></LI>
<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/Common-pool_resource" title="Common-pool resource">Common resources</A></TH><TD class="navbox-list navbox-odd" style="text-align:left;border-left-width:2px;border-left-style:solid;width:100%;padding:0px"><DIV style="padding:0em 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>
<LI class="mw-empty-elt"></LI></UL>
</DIV></TD></TR><TR><TH scope="row" class="navbox-group" style="width:1%">Theory</TH><TD class="navbox-list navbox-even" style="text-align:left;border-left-width:2px;border-left-style:solid;width:100%;padding:0px"><DIV style="padding:0em 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" title="Legal plunder">Legal plunder</A></LI>
<LI><A href="/wiki/Natural_and_legal_rights" title="Natural and legal rights">Natural rights</A></LI>
<LI><A href="/wiki/Ownership" title="Ownership">Ownership</A>
<UL><LI><A href="/wiki/Common_ownership" title="Common ownership">common</A></LI>
<LI><A href="/wiki/Customary_land" title="Customary land">customary</A></LI>
<LI><A href="/wiki/Self-ownership" title="Self-ownership">self</A></LI>
<LI><A href="/wiki/State_ownership" title="State ownership">state</A></LI></UL></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 navbox-odd" style="text-align:left;border-left-width:2px;border-left-style:solid;width:100%;padding:0px"><DIV style="padding:0em 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:0px"><DIV style="padding:0em 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/List_of_types_of_formally_designated_forests" title="List of types of formally designated forests">Forest types</A></LI>
<LI><A href="/wiki/Inheritance" title="Inheritance">Inheritance</A></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 navbox-even" style="text-align:left;border-left-width:2px;border-left-style:solid;width:100%;padding:0px"><DIV style="padding:0em 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" title="Right of way">Right of way</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 navbox-odd" style="text-align:left;border-left-width:2px;border-left-style:solid;width:100%;padding:0px"><DIV style="padding:0em 0.25em">
<UL><LI><A href="/wiki/Bioprospecting" title="Bioprospecting">Bioprospecting</A></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" 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></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_reform" title="Land reform">Land reform</A></LI>
<LI><A href="/wiki/Legal_plunder" 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" 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><A href="/wiki/Wage_slavery" title="Wage slavery">wage</A></LI>
<LI><A href="/wiki/Wife_selling" title="Wife selling">wife selling</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 style="font-weight:normal;">(<I>key work</I>)</SPAN></TH><TD class="navbox-list navbox-even" style="text-align:left;border-left-width:2px;border-left-style:solid;width:100%;padding:0px"><DIV style="padding:0em 0.25em">
<UL><LI><A href="/wiki/Fr%C3%A9d%C3%A9ric_Bastiat" title="Frédéric Bastiat">Frédéric Bastiat</A></LI>
<LI><A href="/wiki/Ronald_Coase" title="Ronald Coase">Ronald Coase</A></LI>
<LI><A href="/wiki/Henry_George" title="Henry George">Henry George</A></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></LI>
<LI><A href="/wiki/Marcel_Mauss" title="Marcel Mauss">Marcel Mauss</A>
<UL><LI><I><A href="/wiki/The_Gift_(book)" title="The Gift (book)">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/What_Is_Property%3F" title="What Is Property?">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><IMG alt="Category" src="//upload.wikimedia.org/wikipedia/en/thumb/4/48/Folder_Hexagonal_Icon.svg/16px-Folder_Hexagonal_Icon.svg.png" title="Category" width="16" height="14" srcset="//upload.wikimedia.org/wikipedia/en/thumb/4/48/Folder_Hexagonal_Icon.svg/24px-Folder_Hexagonal_Icon.svg.png 1.5x, //upload.wikimedia.org/wikipedia/en/thumb/4/48/Folder_Hexagonal_Icon.svg/32px-Folder_Hexagonal_Icon.svg.png 2x" data-file-width="36" data-file-height="31" /> 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>
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document_title: Property tax

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