Property taxes are generally administered separately by each jurisdiction imposing property tax, though some jurisdictions may share a common property tax administration. Often the administration of the taxes is conducted from the taxing jurisdiction's ad

The tax line attaches to the property at a specific date, generally the date the tax liability becomes enforceable. This date varies by state, and in some states by local jurisdiction. Delinquency Where the property owner does not pay tax by the

Taxing jurisdictions provide a wide variety of methods a property owner may use to reduce tax. Nearly all jurisdictions provide a homestead exemption reducing the taxable value, and thus tax, of an individual's home. Many provide additional exemptions for

The assessment process varies widely by jurisdiction as to procedure and timing. In many states, the process of assessment and collection may be viewed as a two-year process, where values are determined in the first year and tax assessed and paid in t