Expropriation subjects: county government, municipal government and school district.
Who will collect the property tax? American local government. The local government determines the tax rate according to its own actual situation and collects it according to law. The tax revenue is mainly used for education and public service expenditure in people's living areas. Neither the federal government nor the state governments levy property taxes.
The purpose of levying property tax is to maintain the expenditure of local governments and improve public facilities and welfare. Therefore, the main tax collectors of American real estate tax are county governments, municipal governments and school districts. Generally speaking, the ratio of county tax, city tax and school district tax is 1: 1: 5.
Tax proportion
The property tax in the United States ranges from 1% to 3%, and the tax rates are different in different States and different counties and cities in the same state. The property taxes in the northern states and the west coast are relatively low, ranging from 1% to 1.5%, and the lowest is Hawaii, with only 0. 2 8%. However, the property tax in southern States is generally higher, such as Texas, where the property tax in each city ranges from 2. 5% to 3. 5%.
Property with the same price varies greatly in different cities. For example, a house worth $6,543.8+0,000 only needs to pay $2,800 a year in Hawaii, $6,543.8+0,000 in Seattle and about $33,000 in Houston, Texas.
The same two-story detached villa, located in a quality school district in Houston, costs $200,000-$300,000. The property tax is about 6000-9000 dollars; The price of a high-quality school district in Los Angeles may be as high as $ 654.38+00,000, but the property tax in Los Angeles is only 654.38+0/3 of that in Houston. Calculated, the property tax is about $ 654.38+0.654.38+0 million, depending on the overall situation.
High property tax, good welfare and good value-added prospects.
A large part of the property tax paid by Americans every year is used for infrastructure construction and education funds in the city where the property is located, which is a burden and a kind of welfare. For example, 20 14 traded a property worth $2.55 million in Seattle. Of the property tax paid by 20 15, 32 .05% is used for the school subsidy in the school district where the property is located, 5. 13% is used for the library, and 22.55% is used for the Washington State Education Fund.
In other words, about 60% is used for direct or indirect education funds, so it is no wonder that this high school in kirkland ranks among the top/0/00 public high schools in the United States. Therefore, the property tax is paid much, and the benefits that residents living here can directly enjoy are good, and the prospect of property appreciation in this area is good, thus forming a virtuous circle.
Collection program
Paying property tax in America is very simple. Usually, the local government will send each homeowner a tax payment notice, and the homeowner needs to send the property tax back to the address designated by the local government by cheque and receipt of the tax payment notice within the specified time. Some places can also pay online.
Local governments have different regulations on the frequency of tax payment. For example, in Philadelphia, only once a year, the real estate appraisal firm will send the property tax form to the owner in June 5438+February every year, and the owner must pay it before March 3 1 of the following year. California property tax is paid twice, the first time is 165438+ 10/0, and the second time is 1 in February of the following year. New Jersey is divided into four times a year. Taxpayers of American property tax are natural persons and legal persons who own real estate, including residential owners and lessors, but excluding residential tenants.