Property Tax Language

Tax

A tax is the primary purpose of raising revenue for the county and is required for residents to pay.

Fee

A payment for a specific service and is usually optional if a person chooses to use the service.

Property Tax

A tax levied on “real property” (land and buildings, both residential and commercial) or personal property (business equipment, inventories, and noncommercial motor vehicles).

Property, Real (Real Estate)

Includes the possession of, claim to, ownership of, or right to the possession of land and improvements.

Property, Personal (Personalty)

Includes all property not real property, both tangible and intangible.

Delinquent Tax Amount

The total amount of past due taxes on a property.