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  2. Property tax in the United States - Wikipedia

    en.wikipedia.org/wiki/Property_tax_in_the_United...

    Jurisdictions imposing property tax uniformly charge some official with determining value of property subject to tax by the jurisdiction. [37] This official may be an employee or contractor to the taxing government, and is generally referred to as the tax assessor in most jurisdictions. Some taxing jurisdictions may share a common tax assessor ...

  3. Homestead exemption - Wikipedia

    en.wikipedia.org/wiki/Homestead_exemption

    Louisiana exempts the first $7,500 of residential homestead from local property taxes. [8] Maine exempts the first $25,000 of a primary residential homestead from property taxes. This is paid to the municipality and refunded when state taxes are filed. [9] Michigan exempts the homeowner from paying the operating millage of local school districts.

  4. Tax assessment - Wikipedia

    en.wikipedia.org/wiki/Tax_assessment

    The word tax assessment is used in different ways, but often refers to a tax liability owed by a taxpayer. In the case of property, a tax assessment is an evaluation or an estimate of value that is typically performed by a tax assessor. The assessment leads to an "assessed value," which is a base number used in the calculation of the property ...

  5. View tax - Wikipedia

    en.wikipedia.org/wiki/View_tax

    The view tax is a term for the fact that the appraisal of a piece of real estate in preparation for assessing property tax includes aspects of a property that are subjective, such as its view. It was also the informal name for a 2005 bill in the legislature of the U.S. state of New Hampshire (see below ).

  6. Assessor's parcel number - Wikipedia

    en.wikipedia.org/wiki/Assessor's_Parcel_Number

    An assessor's parcel number, or APN, is a number assigned to parcels of real property by the tax assessor of a particular jurisdiction for purposes of identification and record-keeping. The assigned number is unique within the particular jurisdiction, and may conform to certain formatting standards that convey basic identifying information such ...

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  8. Taxation in the United States - Wikipedia

    en.wikipedia.org/wiki/Taxation_in_the_United_States

    School and other authorities are often separately governed, and impose separate taxes. Property tax is generally imposed only on realty, though some jurisdictions tax some forms of business property. Property tax rules and rates vary widely with annual median rates ranging from 0.2% to 1.9% of a property's value depending on the state. [9]

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