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Most local governments in the United States impose a property tax as a principal source of revenue.〔Hellerstein, Jerome H., and Hellerstein, Walter, ''State and Local Taxation, Cases and Materials'', Eighth Edition, 2001 (hereafter "Hellerstein"), page 97〕 This tax may be imposed on real estate or personal property. The tax is nearly always computed as the fair market value of the property times an assessment ratio times a tax rate, and is generally an obligation of the owner of the property. Values are determined by local officials, and may be disputed by property owners. For the taxing authority, one advantage of the property tax over the sales tax or income tax is that the revenue always equals the tax levy, unlike the other taxes. The property tax typically produces the required revenue for municipalities' tax levies. A disadvantage to the taxpayer is that the tax liability is fixed, while the taxpayer's income is not. The tax is administered at the local government level. Many states impose limits on how local jurisdictions may tax property. Because many properties are subject to tax by more than one local jurisdiction, some states provide a method by which values are made uniform among such jurisdictions. Property tax is rarely self-computed by the owner. The tax becomes a legally enforceable obligation attaching to the property at a specific date. Most states impose taxes resembling property tax on vehicles registered in the state, and some states tax some other types of business property. ==Basics== Most jurisdictions below the state level in the United States impose a tax on interests in real property (land, buildings, and permanent improvements) that are considered under state law to be ownership interests.〔Hellerstein, page 96.〕 Rules vary widely by jurisdiction.〔Compare (The Illinois Property Tax System ) (hereafter “IL System”), (Louisiana Property Tax Basics ) (hereafter “La. Basics”),New York pamphlet (How Property Tax Works ) (hereafter “NY Taxworks”), and Texas (Property Tax Basics ) (hereafter “Texas Basics).〕 However, certain features are nearly universal. Some jurisdictions also tax some types of business personal property, particularly inventory and equipment.〔Texas Basics, page __. By contrast, the Illinois Constitution prohibits taxation of personal property; see IL System, page 5.〕 States generally do not impose property taxes.〔IL System, page 5; however, see IL System, page 10, for exceptions.〕 Many overlapping jurisdictions may have authority to tax the same property.〔Fisher, Glen, (History of Property Taxes in the United States ), 2002.〕 These include counties or parishes, cities and/or towns, school districts, utility districts, and special taxing authorities which vary by state. Few states impose a tax on the value of property. The tax is based on fair market value of the subject property, and generally attaches to the property on a specific date. The owner of the property on that date is liable for the tax.〔See IL System, page 23; La. Basics, page 16; and Texas Basics, page 33.〕 The amount of tax is determined annually based on market value of each property on a particular date,〔Such date varies by jurisdiction, and may be referred to as the assessment date, valuation date, lien date, or other term.〕 and most jurisdictions require redeterminations of value periodically. The tax is computed as the determined market value times an assessment ratio times the tax rate.〔See La. Basics, Example 13.〕 Assessment ratios and tax rates vary among jurisdictions, and may vary by type of property within a jurisdiction.〔See, e.g., IL System, page 11.〕 Most jurisdictions' legislative bodies determine their assessment ratios and tax rates, though some states impose constraints on such determinations. Tax assessors for taxing jurisdictions determine property values in a variety of ways, but are generally required to base such determinations on fair market value.〔IL System, page 10.〕 Fair market value is that price for a willing and informed seller would sell the property to a willing and informed buyer, neither being under any compulsion to act. Where a property has recently been sold between unrelated sellers, such sale establishes fair market value. In other (''i.e.'', most) cases, the value must be estimated. Common estimation techniques include the comparable sales method, the depreciated cost method, and an income method approach. Property owners may also declare a value, which is subject to change by the tax assessor. Once value is determined, the assessor typically notifies the last known property owner of the value determination. Such notices may include the calculated amount of tax. The property owner may then contest the value.〔Texas Basics, pages 13 and 21-27. IL System, pages 14-15; La. Basics, page 16.〕 Property values are generally subject to review by a board of review or similar body, before which a property owner may contest determinations.〔IL System, pages 13-15.〕 After values are settled, property tax bills or notices are sent to property owners.〔Generally, tax assessors send the bills. In Louisiana, however, the parish sheriff is responsible for billing and collection of property tax. See La. Basics, page 2.〕 Payment times and terms vary widely. If a property owner fails to pay the tax, the taxing jurisdiction has various remedies for collection, in many cases including seizure and sale of the property. Property taxes constitute a lien on the property to which transferees are also subject. 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「Property tax in the United States」の詳細全文を読む スポンサード リンク
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