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State and County Property Tax Returns


One way in which some states seek to generate revenue is through the taxation of tangible property. Property tax is an ad-valorem tax which is paid by the owner of the property and is generally based on the value of the property at a specified period of time. Property is generally classified as either being “real property” (land and buildings”) or “personal property” (any tangible property not considered real property). Personal property can further be categorized as that which is for “business use” and that which is for “personal use”. Most jurisdictions that have a property tax requirement assess the taxes on real property and business-use personal property but not on personal-use personal property. Property tax rates and the means by which the property tax are assessed depends on the individual taxing jurisdiction and its specific statutes. Depending on the location of the property and the use of the property, some jurisdictions provide for certain incentives which can reduce the overall property tax burden.


Elisa Fay


Partner-in-Charge Rödl National Tax

+1 404 525 2600

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