物业税如何实施运作（外文翻译）.docVIP

外文翻译原文 How The Property Tax Works Material Source: New York State Office of Real Property Services Author: David A. Paterson In New York State the real property tax is a tax based on the value of realproperty. Counties citiestowns villages school districts and special districts eachraise money through the real property tax. The money funds schools pays for policeand fire protection maintains roads and funds other municipal services enjoyed byresidents. In New York State there is no personal property tax which is a tax onpersonal items such as cars and jewelry. The amount of a particular propertys tax bill is determined by two things: thepropertys taxable assessment and the tax rates of the taxing jurisdictions in whichthe property is located. The tax rate is determined by the amount of the tax levy tobe raised from all or part of an assessing unit and the units total taxable assessedvalue. The assessment is determined by the assessor and should be based on thevalue of the property less any applicable property tax exemptions. What Kind of Property Is Assessed Every parcel of real property in an assessing unit no matter how big or howsmall is assessed. Real property is defined as land and any permanent structuresattached to it. Examples of real property are houses gas stations office buildingsvacant land shopping centers saleable natural resources e.g. oil gas timber farmsapartments factories restaurants and in most instances mobile homes. Though all real property in an assessing unit is assessed not all of it is taxable.Some such as religious or government owned property are completely exempt frompaying property taxes. Others are partially exempt such as veterans who qualify foran exemption on part of the property tax on their homes and homeowners who areeligible for the School Tax Relief STAR program. What Is an Assessment A propertys assessment is based on its market value. Market value is how 1much a property would sell for under normal conditions. Assessments ar