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A tax levied against the owner of real or personal property.
American Heritage® Dictionary of the English Language, Fifth Edition. Copyright © 2016 by Houghton Mifflin Harcourt Publishing Company. Published by Houghton Mifflin Harcourt Publishing Company. All rights reserved.
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|Noun||1.||property tax - a capital tax on property imposed by municipalities; based on the estimated value of the property|
capital levy - a tax on capital or property
council tax - a tax levied on households by local authorities; based on the estimated value of the property and the number of people living in it
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