Taxes on land and the buildings on it are the biggest source of revenue for local governments. They are not imposed by states but by the tens of thousands of cities, townships, counties, school districts and other assessing jurisdictions.

You generally must include in your gross income all amounts you receive as rent. Rental income is any payment you receive for the use or occupation of property.

This document was prepared by the Real Property Assessment Section of the Department of Finance, County of Kauai, to assist Kauai property owners seeking information on home exemptions. It explains how to qualify for exemptions that reduce the net taxable

It takes three separate Los Angeles County offices, Assessor, Auditor-Controller, and Treasurer and Tax Collector to produce and account for your property tax bill and payment. For a diagram that shows the flow of the process, please click here.