外国税制 课件 第八章 外国财产税制

第八章外国财产税制

学习目标：通过本章学习，应掌握内容：财产税的发展演变及在税制体系中的地位财产课税从不同角度的分类财产课税不同计税依据的利弊世界不同类型国家的一般财产税制度世界不同类型国家的个别财产税制度第八章外国财产税制第一节财产税概述第二节外国一般财产税制度第三节外国个别财产税制度第四节比较与借鉴第一节财产税概述一、财产税的概念财产税是对所拥有的或者是所支配的财产课征的一种税，需要注意的是，财产税是一个税系，是对各种“财产”征税的税种的归类，与商品税和所得税一起称为现代三大重要税种。二、财产税的产生和发展财产税是对纳税人所拥有或支配的财产课征的一种税。财产课税体系有一个从简单原始到完善发展的过程。从量征收从价征收；实物税货币税；包税制自行申报+税务机关核查财产课税的主体地位已逐步被所得税和商品税所取代。三、财产税的分类（一）理论上的分类1、按课征方式不同分类一般财产税：也称综合财产税，对纳税人所有的一切财产的价值综合课征的税收(Singapore,Canada)。个别财产税：也称特别财产税，是对纳税人所拥有的某些特定的财产，如土地、房屋、资本和其他财产等分别课税。2、课税对象不同分类静态财产税：对纳税人一定时期内所持有或支配的静态财产，按其数量或价值进行课税。如房屋税、土地税等。动态财产税：对财产所有权转移（如继承、遗赠等）、变动（如增值等）进行的课税。3、按课征标准不同分类财产价值税：按照财产价值课征的税收。财产增值税：对财产的增值部分课征的税收，即仅对财产变动所发生的增值部分征收，而不考虑财产的购入价值和净值等。4、按课征环节不同分类财产保有税：对财产持有者在使用环节课征的税，如房产税、土地使用税等。财产转让税：对财产持有者就转让的财产在转让环节课征的税。财产收益税：对财产持有人因出售、清理财产而带来的收益，在财产所得环节课征的税。5、按课征时序不同分类经常财产税：每年都征收的具有经常性收入的税收。这类税的税率较之临时财产税为低，是财产税收入的主要部分。临时财产税，战时或非常时期为筹措经费、偿还债务等临时课征的税收。这类税占财产税收入的比重不大

。

6、按课征范围不同分类真实财产税，对包括收益性财产和消费性财产在内的全部财产课征的税收。虚假财产税，只对收益性财产课征的税收，而对个人消费用的财产不课征财产税

。（二）国际组织分类根据OECD组织拟定的国际税收协定范本和联合国组织拟定的国际税收协定范本，以及国际财政文献局有关资料，财产税大体可分三类：

1．对不动产收益课税

2．对财产转移课税

3．对财产价值课税

（三）马斯格雷夫的分类美国财政学者马斯格雷夫把财产课税分为两大类，一类是对财产的所有者或占有者课税，包括一般财产税和个别财产税；二是对财产的转移课税，主要是遗产税和赠与税。四、财产税的课税对象财产税的课税对象是财产，财产是指一定时点上的财富存量，可分为不动产和动产。不动产(realproperty)：土地、房屋及其他建筑物等不能移动或移动后会损使经济价值的资产，还包括农业和林业所使用的牲畜和设备，有关地产的法定权利，开采矿藏、自然资源而取得各种收益的权力。动产(personalproperty)：人们占有的除不动产之外的全部财产，包括有形动产和无形动产。

五、财产税的计税依据从各国现行的财产课税实践来看，财产税计税依据主要可以分为以下四类：（一）改良资本价值（二）未改良资本价值（三）租金收益（四）物理特征（一）改良资本价值

计税依据应包括土地和土地改良的价值，指土地和房屋建筑物的评估价值(US,Thailand)多数国家采用不动产市场价值进行课征。优点：基本符合量能支付原则税源丰富且有弹性缺点：可能会抑制对土地改良的投资,产生税收扭曲在有些发展中国家国家，评估失真和滞后情况严重（二）未改良资本价值这种计税依据仅为土地的价值，而不包括房屋建筑物的价值，也称素地价值。比如，Jamaica、澳大利亚、新西兰、肯尼亚、韩国等。优点：有利于提高城市土地的使用效率，减少税收对经济的扭曲并鼓励土地的密集使用，体现量能支付原则缺点：提供的税源有限，难以提供充足的收入对已改良的地区，难以推导出未改良土地的价值，使评估难以客观准确（三）租金收益财产课税的计税依据还可是不动产的租金收益。不动产的名义租金或预期租金，而非实际租金收益，而且包括不动产的总体租金（即包括地租和房租），如新加坡、HK。主要优点:能有效地对不动产的潜在租金收益课税，并能及时追踪反映不动产租金收益和年值的提高纳税义务基于不动产实际用途更符合支付能力原则主要局限:租金收益可能偏离市场租金（四）物理特征

采用不动产的某些物理特征作为计税依据，从量计征。比如，窗户、烟囱、阳台或房间数目等。优点:管理相对简便缺点:收入弹性不足，难以确保公平。六、财产税的税率（一）比例税率一般财产税，各国多采用比例税率，税率一般在1%左右。财产净值税的税率一般也为比例税率，税率水平通常为0.5%或1%。（二）累进税率少数国家实行的是累进税率，通常税率不超过3%。会根据家庭或个人的财产价值的不同适用不同的税率。七、财产税的税收优惠（一）用于公共事业很多国家对政府、宗教、教育、慈善等非营利性组织的财产免税，通常也会对用于文化卫生事业的土地，外国大使馆、领事馆占用的土地免税。（二）对土地的合理利用为了鼓励农村土地的合理利用，各国通常会对农业用地有较大的税收优惠。（三）对个别纳税人的直接减免许多国家对低收入者有不同的税收减免方式。比如，对低收入纳税人缴纳的财产税可以按照一定额度在计算个人所得税应纳税额时给予扣除，应纳税个人收入越高，可获得的扣除额就会相应越少，以减轻财产税的累退性，纾困低收入家庭的税收负担。延期付税，即允许老年人、残疾人等低收入群体申请延期缴纳财产税，虽然延期纳税需要就迟纳税额支付一定比例的利息，但毕竟可舒缓纳税人资金短缺的问题。拨款补偿，即根据一定标准给予特定纳税人一定的拨款以补偿其因纳税所发生的收入损失，能否得到拨款补偿及得到的补偿金额高低通常取决于特定纳税人的收入高低、缴纳年金与否和享受社会福利救济与否。直接免税，即对低收入者需缴纳的财产税直接免征。第二节英国财产税

英国的财产税主要由住宅税和营业财产税组成，是专门对房地产课征的税种，是地方财政收入的重要来源。住宅税和营业财产税的收入一般用于地方基础设施建设和教育事业，在地方经济中发挥着举足轻重的作用。一、住宅税Counciltaxisataxondomesticdwellingsbylocalauthorities(councils)throughoutBritainandisbasedontheestimatedvalueofyourdwellingandthenumberofpeoplelivinginit.CouncilTaxTaxpayersYou’llusuallyhavetopayCouncilTaxifyou’re18oroverandownorrentahome.AfullCouncilTaxbillisbasedonatleast2adultslivinginahome.Spousesandpartnerswholivetogetherarejointlyresponsibleforpayingthebill.You’llget25%offyourbillifyoucountasanadultforCouncilTaxandeither:youliveonyourownno-oneelseinyourhomecountsasanadultYou’llusuallygeta50%discountifno-onelivinginyourhome,includingyou,countsasanadult.YouwillnothavetopayanyCouncilTaxifeveryoneinyourhome,includingyou,isafull-timestudent.Whodoesnotcountasanadult?

ThesepeoplearenotcountedasadultsforCouncilTax:childrenunder18peopleonsomeapprenticeschemes18and19-year-oldsinfull-timeeducationfull-timecollegeanduniversitystudentsyoungpeopleunder25whogetfundingfromtheSkillsFundingAgencyorYoungPeople’sLearningAgencystudentnursesforeignlanguageassistantsregisteredwiththeBritishCouncilpeoplewithaseverementalimpairmentlive-incarerswholookaftersomeonewhoisnottheirpartner,spouse,orchildunder18DiplomatsPeopleonapprenticeschemesToshowthatyoudonotqualifyasanadultforCouncilTax,you’llneedadeclarationfromyouremployerstatingthat:youwillnotbepaidmorethan£195aweekthetrainingleadstoaqualificationaccreditedbyabodyrecognisedbytheOfficeofQualificationsandExaminationsRegulation(Ofqual)ortheScottishVocationalEducationCouncil(SVEC)（2）计税依据英国住宅税的计税依据为居民住宅的房产价值。根据地方税法规定，地方政府定期对应税房产的价值进行更新评估和分级。

CouncilTaxvaluationsarebasedonthevalueofpropertiesthataren’tusedforbusinesspurposes.Thevalueisbasedonthepricethepropertywouldhavesoldforontheopchaenmarketon1April1991inEnglandand1April2003inWales.Allpropertiesarebandedonthesamebasis,includingpropertiesboughtunderdiscountschemes,suchasRighttoBuy.Thepurchasepricediscountsappliedtothesepropertiesaren’ttakenintoaccountwhensettingtheband.TheVOAdoesn’tusepropertypriceindexesforinformationorvaluations.CouncilTaxbandsinEngland(basedon1April1991values)BandValueat1April1991Aupto£40,000B£40,001to£52,000C£52,001to£68,000D£68,001to£88,000E£88,001to£120,000F£120,001to£160,000G£160,001to£320,000Hmorethan£320,000CouncilTaxbandsinWales(basedon1April2003values)

BandValueat1April2003Aupto£44,000B£44,001to£65,000C£65,001to£91,000D£91,001to£123,000E£123,001to£162,000F£162,001to£223,000G£223,001to£324,000H£324,001to£424,000Imorethan£424,000CouncilTaxBandsinScotlandRangeofValues（

1April

1991）BandUpto£27,000AOver£27,000andupto£35,000BOver£35,000andupto£45,000COver£45,000andupto£58,000DOver£58,000andupto£80,000EOver£80,000andupto£106,000FOver£106,000andupto£212,000GOver£212,000HCouncilTaxbandassessmentsTheValuationOfficeAgency（VOA）assessespropertiestoensurethatthey’reinthecorrectCouncilTaxband.Theyautomaticallyassesssomeproperties,forexamplewhenapropertyhasbeenmadesmallerorwhenapropertyisnewlybuilt.TheVOAalsoassessespropertieswhenaskedtodoso,suchasduringaCouncilTaxappealorbandreview.Assessmentsarebasedonanumberoffactors,suchasaproperty’s:sizelayoutcharacterlocationchangeinusevalueon1April1991(England)or1April2003(Wales)domesticratepoundagesfor2021–2022inNorthernIreland

CouncilareaDomesticdistrictrate(£)Domesticregionalrate(£)Totaldomesticratepoundate(£)AntrimandNewtownabbey0.0036490.0045740.008223ArdsandNorthDown0.0035210.0045740.008095ArmaghCity,Banbridge&Craigavon0.0045070.0045740.009081Belfast0.0034590.0045740.008033CausewayCoast&Glens0.0039890.0045740.008563DerryCity&Strabane0.0051030.0045740.009677Fermanagh&Omagh0.0037180.0045740.008292Lisburn&Castlereagh0.0031580.0045740.007732Mid&EastAntrim0.0044140.0045740.008988MidUlster0.0033730.0045740.007947Newry,MourneandDown0.0040670.0045740.008641Thecostisusuallysplitinto10monthlypayments.

Contactyourcouncil

immediatelyifyou’rehavingtroublepaying-theycanhelpyou,forexamplebyspreadingyourpaymentsover12monthsinsteadof10.2.BusinessRatesBusinessratesisanationaltaxwheretheproceedsarehypothecatedforlocalgovernmentfinance.Thedistributableamountisthemoneyfrombusinessratesthatisavailableforallocationtolocalauthorities.Businessratesarechargedonmostnon-domesticproperties,like:shopsofficespubswarehousesfactoriesholidayrentalhomesorguesthousesYou’llprobablyhavetopaybusinessratesifyouuseabuildingorpartofabuildingfornon-domesticpurposes.HowyourratesarecalculatedBusinessratesareworkedoutbasedonyourproperty’s‘rateablevalue’.Thisisitsopenmarketrentalvalueon

1April2015,basedonanestimatebytheValuationOfficeAgency(VOA).businessrates=therateablevalue×thecorrectmultiplier(anamountsetbycentralgovernment).businessratesreliefSomepropertiesareeligiblefordiscountsfromthelocalcouncilontheirbusinessrates.Thisiscalled‘businessratesrelief’.RatesreliefishandleddifferentlyinScotland,WalesandNorthernIreland.Youhavetocontactyourlocalcounciltoseeifyou’reeligibleandapplyfor:smallbusinessratereliefruralratereliefcharitableratereliefenterprisezonereliefhardshipreliefretaildiscountlocalnewspaperreliefNon-domesticratesinScotlandNon-domesticrates,alsocalledbusinessrates,aretaxespaidonnon-domesticpropertiestohelppayforlocalcouncilservices.Weareresponsibleforthepolicyandlegislativeframeworkandsetthetaxrates,butindividualcouncilsadministerandcollectthetax.Non-domesticratesarebasedontherateablevalueofaproperty,whichisdeterminedbytheindependentScottishAssessors.Theamountpaidiscalculatedbymultiplyingtheproperty'srateablevaluebyapenceinthepoundtaxrateknownasthepoundage.Reliefssuchasthe

SmallBusinessBonusScheme

mayreducethisamount.Non-domesticrates（businessrates）areataxonnon-domesticpropertiestohelppayforlocalcouncilservices.Theseincludeserviceslikeeducation,socialcareandwastemanagement.They'rechargedonnon-domesticpropertiesheldbytheprivate,publicandthirdsectors.Thisincludesschools,publictoilets,ATMsitesandbillboards.Whoneedstopaynon-domesticrates

Businesses,charitiesandpublicsectororganisationshavetopaynon-domesticrates.Youpaythemifyou'retheowner,tenantoroccupierofanon-domesticproperty.Thisincludes:shopsofficespubsandhotelswarehousesfactoriesYoumightalsoneedtopaythemifyouusepartofahouseforbusinesspurposes.Forexample,ifyouworkfromhomeorletoutaroom.WhodoesnotneedtopaySometypesofpremisesareexemptfrombusinessrates.Thisincludes:agriculturallandandbuildingsfishfarmspublicparksruralpremiseswithAutomaticTellingMachines(ATMs)oilandgaspipelinesoverseasarmedforcespremisesintheUKThey'recalculatedby:Multiplyingthe

rateablevalue

ofapropertybyataxrateknownas

'poundage'.Subtracting

reliefs(discounts).Subtractinganyotheradjustmentsorpaymentsyou'vealreadymade.RateablevalueLocalcouncilsusethe'rateablevalue'ofapropertytocalculatebusinessrates.HowrateablevaluesarecalculatedRateablevaluesarecalculatedbyassessors.Thisprocessisknownasa'valuation'.EachareainScotlandhasitsown

assessor.Assessorsusedifferentmethodstocalculaterateablevalues.Forexample,theymightuseinformationsuchasrentorfloorspace.Assessorswillusuallyaskpropertyowners,tenantsoroccupiersforthisinformation.Thisistomakesurerateablevaluecalculationsareasaccurateaspossible.WarningAssessorswillcontactyouforthisinformation.Youneedtogiveitbylawandmayfaceapenaltyifyoudonot.Contactyourlocalassessorrightawayifyouyoudonotholdtheinformationtheyaskfor.Formostproperties,rateablevalueisbasedonanestimateoftherentalvalueoftheproperty.Assessorstakerentalvaluesfromthesamepointintime,knownasthe'tonedate'.Forcurrentvaluationsthiswas1April2015.Thenexttonedatewillbe1April2022.TaxratesinScotlandFrom1April2021,therewillbe3differenttaxrates:1.BasicPropertyRate(poundage)49pence.2.IntermediatePropertyRate50.3pence.Paidbybusinesseswitharateablevaluebetween£51,001and£95,000.3.HigherPropertyRate51.6pence.Paidbybusinesseswitharateablevaluemorethan£95,000.Gettingbusinessratesrelief(discounts)Youmightgetreliefifyourproperty:hasasmallrateablevalue(SmallBusinessBonusScheme)isinaruralareaisusedforcharityorreligiouspurposeshasbeenemptyrecentlynon-domesticratesreliefsTheretohelpownersofnon-domesticproperties,includingbusinesses,withcoronavirus(COVID-19).ThesechangesstartfromApril2021:theBasicPropertyRate(poundage)changedfrom49.8penceto49pence100%relieffortheretail,hospitality,leisureandaviationsectorswillbeextendedforatleast3monthstheBusinessGrowthAcceleratorreliefwillcoverwherethere'salsobeenachangeofusetosupportthere-useandregenerationofexistingpropertiesFreshStartreliefwillincludere-occupiedpropertiesthathavebeenemptyforatleast6monthsandthathavearateablevalueupto£95,000DayNurseryreliefwillbeextendeduntilatleast30June2023relieffornewdistrictheatingnetworkspoweredbyrenewableenergywillexpandto90%until31March2024HowtopayYoupaybusinessratestoyour

localcouncil.Whenyou

startanewbusiness

ormoveintonewbusinesspremises,youshouldtellyour

localcouncil

andthey'llsendyouaratesbill.YourcouncilwillnormallysendyouabusinessratesbillinFebruaryorMarcheachyear.Thisisfortheperiod1Aprilto31Marchthefollowingyear.Youcanpaybusinessratesasalumpsumorbyinstalments.Andyoucanpaythem:byDirectDebitonlinebydebitorcreditcardbybanktransferorstandingorderBusinessratesinNorthernIrelandBusinessornon-domesticpremisesincludemostcommercialproperties,suchasshops,offices,pubs,warehousesandfactories.Propertiesexcludedfromthevaluationlistforbusinessratestherearesometypesofpropertieswhicharespecificallyexcludedfromthevaluationlistandthereforenotsubjecttorates:fishfarmsmostfarmlandandfarmbuildingsmostcemeteriesandcrematoriumturbaryandfishingrightsmoveablemooringspublicparkssewersPropertiesexemptorpartiallyexemptfrombusinessratesSomeothernon-domesticpremisesthatareexemptorpartiallyexemptfromrates,including:placesofpublicreligiousworshipandchurchhallsdistrictcouncilswimmingpoolsandrecreationfacilitiescharityshopssellingonlydonatedgoodsATMsindesignatedruralwardsMixedusepropertiesandbusinessratesIfpartofabuildingisusedforbusinessandpartforresidentialpurposes-suchasashopwithaflataboveorasolicitor'sofficeinadomesticproperty-thepartusedforbusinesscountsasnon-domesticpremises.So,ifyouliveandworkinthesamepremises,yougenerallypaybusinessratesonthepartofthepropertyusedforbusinessanddomesticratesontheresidentialpart.RentalpropertiesandbusinessratesSpecialrulesapplytolandlords,ownersandtenantsdependingonthelevelofCapitalValuefordomesticpropertiesorNetAnnualValuefornon-domesticproperties.WorkingfromhomeandbusinessratesIfyouuseyourhomeasaworkplace,thepartofthepropertyusedforworkmaybeliableforbusinessrates.Youwillstillhavetopaydomesticratesontherestoftheproperty.Whetheryouarechargedbusinessratesornotdependsonthedegreeofbusinessuse.Youaremorelikelytohavetopaybusinessratesifaroomisusedexclusivelyforbusiness,orhasbeenmodified,egasaworkshop.Eachcaseisconsideredindividually.Yourratebillismadeupofanumberofpartsincludingtheregionalrate,thedistrictrateandNetAnnualValue(NAV).YourratebilliscalculatedbymultiplyingtheNAVofyourpropertybythenon-domesticratepoundage(non-domesticregionalrate+non-domesticdistrictrate)foryourcouncilareafortherelevantyear.RatesPayable=RateableNetAnnualValueofyourproperty×(non-domesticregionalrate+non-domesticdistrictrate)RegionalanddistrictratesTheregionalrateissetannuallybytheNorthernIrelandExecutiveandisappliedtoeachdistrictcouncilareainNorthernIreland.ThedistrictrateissetannuallybyeachdistrictcouncilinNorthernIreland.NetAnnualValueRatesfornon-domesticorbusinesspropertiesareassessedontheirrentalvalue,alsoknownasthe

NetAnnualValue(NAV).NAVisanassessmentoftheannualrentalvaluethatyourpropertycouldreasonablybeexpectedtobeletforifitwasontheopenmarket.Eachnon-domesticpropertyisvaluedinlinewithcomparablepropertiesinthevicinity.Thecurrentvaluationlistfornon-domesticpropertiescameintooperationon1April2020andisbasedonrentalvaluesasat1April2018.Non-domesticratepoundagesfor2021–2022inNorthernIrelandCouncilareaNon-domesticdistrictrate(£)Non-domesticregionalrate(£)TotalNon-domesticratepoundage(£)AntrimandNewtownabbey0.2404260.2790000.519426ArdsandNorthDown0.2368180.2790000.515818ArmaghCity,Banbridge&Craigavon0.2594830.2790000.538483Belfast0.2641470.2790000.543147CausewayCoast&Glens0.2547830.2790000.533783DerryCity&Strabane0.3095370.2790000.588537Fermanagh&Omagh0.2212250.2790000.500225Lisburn&Castlereagh0.2266160.2790000.505616Mid&EastAntrim0.3113260.2790000.590326MidUlster0.2347490.2790000.513749Newry,MourneandDown0.2399700.2790000.518970variousbusinessratesreliefsandallowancesTheseratesupportschemesinclude:COVID-19:RatessupportforbusinessesRatesholidaySmallBusinessRateReliefSmallBusinessRateReliefforsmallPostOfficesCharitableExemptionforratesSportsandRecreationRateReliefResidentialHomesRateReliefIndustrialDeratingNon-DomesticVacantRatingHardshipRateReliefRuralATMsBusinessratesinWalesBusinessrates(non-domesticrates)arechargedonmostnon-domesticproperties,including:shopsofficespubswarehousesfactoriesholidayrentalhomesorguesthousescarparks.Freezingthemultiplierin2021-2022willhelpsupportaround54,000ratepayersacrossWales,whoarenotalreadyreceiving100%ratesrelief.Thistakesthetotalamountofsavingsbusinesseshavereceivedontheirratesbillstomorethan£90million,since2018to2019.Theratesholidayfortheretail,leisureandhospitalitysectorsinWaleswillbeextendedforafurther12months(2021.4.1-2022.3.31).第三节美国财产税一、纳税人美国一般财产税的纳税人是拥有财产（主要是房地产）的自然人和法人，分为居民纳税人和非居民纳税人。居民纳税人负有无限纳税义务，需要就其境内外的财产纳税，纳税人包括房产所有者，房产出租者，但是不包括房产承租者。二、征税对象美国一般财产税的征税对象是纳税人拥有的动产和不动产，主要以不动产为主。不动产包括商业用地、住宅用地、森林、住房、农庄和人行行道等。动产包括设备、家具、车辆等有形资产，也包括股票、债券、银行存款等无形资产。三、税率美国一般财产税的税率是由各地方政府自行规定的，税率一般是根据地方的预算支出规模和可征税财产的估价来确定，不同地区的税率不同，一般分布在3%-10%之间，如纽约、芝加哥等地的税率相对要高一些，有些地方的税率还会随着通货膨胀做调整，但是调整幅度控制在2%以内。税率的具体制定程序为：市、镇委员会通过预算，各级政府根据各种预算收入和总支出的情况决定征收财产税的数额，再根据评定的财产计税价值确定财产税的税率。四、财产估价财产价值的估算是美国财产税制度的核心，每一项财产的评估价值首先是由评估员根据财产市价进行大致估算，法律规定按照一定的比例来制定评估价格，每一项财产的应纳税额取决于税率和财产评估价格。美国各地财产估价方式美国各地财产估价的基础：不动产市场价值、房地产租金价值、营业性动产的重置价值或市场现值、不动产原值等。各地方政府都拥有自己的财产估价部门，并且形成了系统的财产估价标准和估价方法体系。财产价值评估主要有三种方法：一是比照销售法，这种方法是通过比较最近被出手的类似财产的价格来进行估价；二是成本法，即在历史成本的基础上根据折旧进行调整，从而得出财产价值；三是收入法，是根据财产未来产生的净收入现值来估算财产的价值。五、税收优惠美国一般财产税的税收优惠主要是依据财产所有者类别，财产类别和财产用途制定的，各地对财产有全部豁免和部分免除财产税义务，具体的有，对于政府拥有的建筑物免税；学校和图书馆等等非营利机构拥有的非营利性不动产免税；宗教慈善机构拥有的房地产免税；对于老年人和残疾人实行税额减免。六、征收管理

财产税一般由地方政府的税务部门负责统一征收，然后由各级政府根据分成比例从财产税税款中取得相应份额。财产税一般一年或半年征收一次。多数个人在缴纳每月的房屋按揭时即将当月的财产税一起缴纳到银行，税务部门直接从银行取得税款。TaxablepropertyUnlesstheCaliforniaConstitutionorfederallawspecifiesotherwise,allpropertyistaxable.Propertyisdefinedasallmattersandthings—real,personal,andmixed—thataprivatepartycanown.RealPropertyRealpropertyisdefinedas:Thepossessionof,claimto,ownershipof,orrighttothepossessionofland.Allmines,minerals,andquarriesintheland,allstandingtimberwhetherornotbelongingtotheowneroftheland,andallpertinentrightsandprivileges.Improvements—definedasallbuildings,structures,fixtures,andfenceserectedonoraffixedtotheland,andallfruit,nutbearing,orornamentaltreesandvines,notgrowingnaturally,andnotexemptfromtaxation,exceptdatepalmsundereightyearsold.PersonalpropertyPersonalpropertyisdefinedasallpropertyexceptrealproperty.Personalpropertyiseithertangibleorintangible.Generally,alltangiblepersonalpropertyistaxableexceptwherespecificexemptionsareprovided.Tangiblepersonalpropertyisanyproperty,exceptlandorimprovements,thatmaybeseen,weighed,measured,felt,ortouched,orwhichisinanyothermannerperceptibletothesenses.Examplesoftaxabletangiblepersonalpropertyincludeportablemachineryandequipment,officefurniture,tools,andsupplies.Examplesofnontaxabletangiblepersonalpropertyarehouseholdgoodsandpersonaleffects,noncommercialboatsworth$400orless,andgoodsheldforsaleorleaseintheordinarycourseofbusiness(inventories).Examplesofnontaxableintangiblepropertyincludenotes,corporatesecurities,sharesofcapitalstock,solventcredits,bonds,deedsoftrust,mortgages,liquorlicenses,insurancepolicies,clubmemberships,andcopyrights.possessoryinterestsPrivateinterestsinpubliclyownedlands,knownaspossessoryinterests,arealsotaxable.ExamplesoftaxablepossessoryinterestsincludepermitteduseofU.S.ForestServicepropertysuchasskiresorts,stores,andcabins;harborleases;boatslipsatpublicmarinas;tie-downsatpublicairports;grazinglandpermits;employeehousingontax-exemptland;andmineralrightsinpubliclandTaxexemptionPersonalEffectsHouseholdfurniture,hobbyequipment,andotherpersonaleffectsareexempt.Thisexemptiondoesnotincludevehicles,aircraft,orboatswithavalueover$400.Italsodoesnotincludeanypropertyusedforatradeorbusiness.Nofilingisrequired.IntangiblePersonalPropertyAllformsofintangiblepersonalpropertyareexempt.Examplesofintangiblepersonalpropertyincludecash,bankaccounts,mortgages,andstockcertificates.Nofilingisrequired.BusinessinventoryPersonalpropertyheldforsaleorleaseintheordinarycourseofbusinessisexempt.“Businessinventory”includesmerchandiseheldforsaleorlease,animalsusedintheproductionoffoodorfiber,andincidentalsuppliespassedontothecustomer.Theexemptiondoesnotincludepropertyinuseontheliendate(exceptanimals)orordinarysupplies.Nofilingisrequired,buttheassessormayauditthetaxpayertoverifywhetherthepropertyqualifies.ChurchexemptionLand,buildings,andpersonalpropertyusedexclusivelyforreligiousworshipareexempt.Theexemptiondoesnotincludeexcesspropertyorpropertyusedforpurposesotherthanreligiousworship.Thisexemptionrequiresanannualfiling.WherepropertyistaxedRealpropertyRealproperty,interestsinrealproperty,andtaxablepossessoryinterestsaretaxableinthecountywheretheyarelocated,regardlessofwheretheownerlives.Ifaparcelofrealpropertyspansmorethanonerevenuedistrict,theportionlyingwithineachdistrictistaxableinthatdistrict.PersonalPropertyTangiblepersonalpropertyistaxablewhereithasestablished“permanentsitus”(location),regardlessofwheretheownerlives.TheonlyexceptionispersonalpropertybelongingtomembersofthearmedserviceswhoareonactiveserviceinCaliforniaandwhohavepermanentresidenceoutsideofCalifornia.Sometypesofpersonalpropertydonothaveafixedlocationandaremovable,forexample,copymachines.Asaresult,determiningpermanentsitusdependsonanumberoffactorsincludingthetypeofproperty,thewaythepropertyistypicallyused,andwherethepropertyownerlives.AircraftandVesselsPrivateaircraftaretaxedatthelocationoftheairportorhangarwheretheyareusuallykept.Commercialcertificatedaircraftaretaxedonanapportionedbasisineachcountytowhichflightsaremade.Vesselsinexcessof$400invaluearegenerallyassessedwheretheyarehabituallylocated.Asmallboatnothabituallykeptatamooring,butliftedfromthewaterandtraileredtotheowner’sresidenceorotherlocation,istaxedatthelocationwhereitisusuallykeptTheassessmentprocessAnnualAssessmentsAnnually,whoeverownstaxablepropertyonJanuary1(theliendate)becomesliableforataxcalculatedat1percentofthe“taxable”valueoftheproperty.ArticleXIIIAoftheCaliforniaConstitution(Proposition13)alsopermitsaddingtothe1percenttaxratearateneededtopayinterestandredemptionchargesforvoter-approvedindebtedness.Suchadditionalratescanvaryfromareatoareawithinacounty.ChangeinOwnershipandNewConstructionTheassessedvalueformostpropertytaxedunderArticleXIIIAistheprioryear’sassessedvalueadjustedforinflationupto2percent.However,iftherehasbeenachangeinownershiporcompletednewconstruction,thenewassessedvaluewillbethemarketvalueofthepropertyasofthedatethatitchangedownershiporwasnewlyconstructed.Thatpropertywillalsobeassessedonthesupplementalroll.SupplementalAssessmentsThesupplementalrollprovidesamechanismforplacingreappraisalsunderArticleXIIIAintoimmediateeffect,ratherthanwaitingforthenextJanuary1liendate.Aproratedassessment(thesupplementalassessment)reflectstheincreaseordecreaseinassessedvaluethatresultsfromthereappraisal.Itcoverstheportionofthefiscalyearthatremainsafterthedateofchangeinownershiporcompletednewconstruction.ThesupplementalassessmentstatutesapplytoanypropertysubjecttoArticleXIIIAthathasundergoneachangeinownershiporcompletednewconstruction.TaxcollectionSecuredRollThecountytaxcollectorisresponsibleforpreparingpropertytaxbills.Billsfortheregularsecuredassessmentroll(generallyrealproperty)aremailedbyNovember1andaredueintwoequalinstallments.ThefirstinstallmentisdueNovember1andbecomesdelinquentDecember10.ThesecondinstallmentisdueonFebruary1andbecomesdelinquentApril10.Iftaxesarenotpaidbythedelinquentdate,thereisa10percentpenalty.Ifataxpayerreceivesanoticeofimpendingdefault,andthetaxesremainunpaidonthedatethenoticesaystheyaredue,thepropertyisdeclaredtax-defaulted.Monthlyredemptionpenaltiesof1.5percentareaddedtotheunpaidtaxes.Thepropertyownerhastherighttoredeemthepropertybypayingthetaxes,penalties,andcostswithinfiveyearsofthedatethepropertybecomestax-defaulted.Ifthepropertyisnotredeemedwithinfiveyears,thepropertymaybesoldatpublicauctionoracquiredbyapublicagency.UnsecuredRollPropertyontheunsecuredrollisprimarilytenant-ownedpersonalpropertyandfixtures(suchasofficeequipmentandmachinery),boats,aircraft,andpossessoryinterests.Propertytaxesontheunsec