Property taxes are typically levied by your state or local government. However, your state establishes the guidelines under which local government can impose property taxes. Each of the 50 states has its own criteria for what property is taxable.

• Some states allow local communities to tax real property. This includes land and items that are permanently attached to the land. Real property includes homes, factories, wharves, and condominiums.
• States can also permit local governments to tax personal property. This consists of property that is movable, such as boats, cars, jewelry, airplanes, computer, equipment, tools, and furniture.

The amount of tax to be paid is figured on the total value of the property or on a certain percentage of the value.

In addition to the federal government, 43 states and many local municipalities require their residents to pay a personal income tax. Generally, states use one of two methods to determine income tax: the graduated income tax or the flat rate income tax. Both methods first require you to figure your taxable income.

• Find personal income tax information by state.
• Your State Taxpayer Advocate helps protect your rights, privacy, and property during the assessment and collection of taxes. Contact your state department of revenue to find out your rights and whether you have a taxpayer advocate or ombudsman.