逻辑狗房价与房产税，我的想法和jj不太一样。大家参考

tibet

看到这道题就感觉有点问题。平均assessed value 在下降，税率没变，那么税一定少啊有考过的说想是好房子和差房子税率不一样，好比我们交个人所得税一样，分grade的是这样么下面考古首先，assessed value不说了，就是market value乘评估比例tax rate是根据什么算的，首先是预算budget，除以总值assessed value。如果一个town今年预算征收property tax200万，而今年整个town的评估基础值为4000万，那么税率就是50(就是每1000征50的税)。这个例子大家看下面描述吧再看最后一句话，说tax bill和啥最有关，除了assessed value，就是你到底要征多少有关即budget预算有关。
再看原题，平均 assessed value 在下降。我猜测原文没写税率不变。不变就是解释不了的矛盾了。如果有和the total amount of money that has to be raised from the property tax (the tax levy)相关的，即和预算相关，那就是他了。

HOW THE PROPERTY TAX WORKSPrintable What Is the Property Tax?

In New York State, the real property tax is a tax based on the value of real property. Counties, cities, towns, villages, school districts, and special districts each raise money through the real property tax. The money funds schools, pays for police and fire protection, maintains roads, and funds other municipal services enjoyed by residents.
In New York State, there is no personal property tax, which is a tax on personal items, such as cars and jewelry.

What Determines the Amount of a Property Tax Bill?

The amount of a particular property's tax bill is determined by two things: the property's taxable assessment and the tax rates of the taxing jurisdictions in which the property is located. The tax rate is determined by the amount of the tax levy to be raised from all, or part, of an assessing unit, and the unit's total taxable assessed value. The assessment is determined by the assessor and should be based on the value of the property less any applicable property tax exemptions.

What Kind of Property Is Assessed?

Every parcel of real property in an assessing unit, no matter how big or how small, is assessed. Real property is defined as land and any permanent structures attached to it. Examples of real property are houses, gas stations, office buildings, vacant land, shopping centers, saleable natural resources (e.g. oil, gas, timber), farms, apartments, factories, restaurants, and, in most instances, mobile homes.
Though all real property in an assessing unit is assessed, not all of it is taxable. Some, such as religious or government owned property are completely exempt from paying property taxes. Others are partially exempt, such as veterans who qualify for an exemption on part of the property tax on their homes, and homeowners who are eligible for the School Tax Relief (STAR) program.

What Is an Assessment?

A property's assessment is based on its market value. Market value is how much a property would sell for under normal conditions. Assessments are determined by the assessor, an elected or appointed local official who independently estimates the value of real property in an assessing unit. Assessing units follow municipal boundaries - county, city, town, or village.
The assessor can estimate the market value of property based on the sale prices of similar properties. A property can also be valued based on the depreciated cost of materials and labor required to replace it. Commercial property may be valued on its potential to produce rental income for its owners. In other words, the assessor can use whatever approach provides the best estimate of a property s market value; they must be assessed at their current-use value.
Once the assessor estimates the value of a property, its total assessment is calculated by multiplying the market value by the uniform percentage for the municipality. New York State law provides that all property in a municipality be assessed at the same uniform percentage of value (except in Nassau County and NYC where class assessing is authorized). That percentage can be five percent, ten percent, 50 percent, or any other percentage not exceeding 100 percent. It does not matter what percentage is used. What is important is that every property is assessed at the same uniform percentage within one assessing unit.
After a property's total assessment is determined, its taxable assessed value is computed. The taxable assessed value is the total assessment minus any applicable property tax exemptions. Exemptions are typically either whole or partial, that is either an exemption from paying any property tax or an exemption from paying part of a property tax bill.

How Do I Know If My Assessment Is Fair?

In communities assessing property at 100 percent of market value, your assessment should equal roughly the price for which you could sell your property. In communities assessing at a percentage of market value, the estimated market value of each property is listed on the tentative assessment roll. All property owners should check the tentative roll each year. (In most communities, the tentative roll is filed on May 1, but you should check with your assessor for the specific date for your community.)
In addition, it is helpful for taxpayers to bring any questions about assessments to the assessor before the tentative roll is established. In an informal setting the assessor can explain how the assessment was determined and the rationale behind it.
The Property Taxpayer's Bill of Rights requires that your property tax bill show the full value of your property, the assessed value, and the uniform percentage at which properties in your assessing unit are assessed. With those three items, and knowledge of what property is worth, you can determine if your property is being treated fairly.
It is the asessor's job to ensure that properties are assessed fairly. If your assessment is correct and your tax bill still seems too high, the assessor cannot change that. Complaints to the assessor should concern the assessment of your property, not the amount of your tax bill.
Informal meetings with assessors to resolve assessment questions about the next assessment roll can take place throughout the year. If, after speaking with your assessor, you still feel you are unfairly assessed, ask for the booklet, How to Contest Your Assessment. It describes how to make a case for an assessment reduction to the Board of Assessment Review, provides the instructions for filing a complaint, and indicates the time of year it can be done.

What Determines the Tax Rate?

The tax rate is determined by the amount of the tax levy. There are several steps involved in determining the tax levy. First, the taxing jurisdiction ( a school district, town, county, etc.) develops and adopts a budget. Revenue from all sources other than the property tax (state aid, sales tax revenue, user fees, etc.) is determined. These revenues are subtracted from the original budget and the remainder becomes the tax levy. It is the amount of the tax levy that is raised through the property tax.

How Is My Tax Bill Figured?

Remember that the real property tax is an ad valorem tax, or a tax based on the value of property. Two owners of real property of equal value should pay the same amount in property taxes. Also, the owner of more valuable property should pay more in taxes than the owner of less valuable property.
The property tax differs from the income tax and the sales tax because it does not depend on how much money you earn or on how much you spend. It is based totally on how much the property you own is worth.
For example, if an assessor assesses property at 15 percent of value, a house and land with a market value of $100,000 would have an assessment of $15,000. With no exemptions, this is the property's taxable assessed value. This $15,000 is not the tax bill. The tax bill for this house depends on the municipality's tax rate.
The tax rate is determined by dividing the total amount of money that has to be raised from the property tax (the tax levy) by the taxable assessed value of taxable real property in a municipality. If, for example, a town levy is $2,000,000, and the town has a taxable assessed value (the sum of the assessments of all taxable properties) of $40,000,000, the tax rate would be $50 for each $1,000 of taxable assessed value.
$2,000,000 / $40,000,000 = .050 x $1,000 = $50 (tax rate)
The town tax bill for this house with an assessment of $15,000 would be $750. The $750 results from dividing the assessment of $15,000 by $1,000 to get $15 (because the tax rate is based on each $1,000 of assessed value). Then, the $15 is multiplied by the tax rate to get the tax bill of $750.
$15,000 / $1,000 = $15 x $50 = $750 (tax bill)
As you can see, the size of the tax bill depends on both the assessment and the tax rate, which is based on the tax levy.

What Else May Occur Before the Tax Rate Is Final?

There are times when tax rates cannot be set until the tax levy is apportioned, or divided, among various municipalities. Apportionment occurs if parts of a school district, or special district, exist in more than one city or town. Taxes are apportioned so that the parts of the district in the different municipalities each pay their fair share of the district tax levy.
The county tax levy also is apportioned among the towns and cities in the county. This is so that cities and towns will each pay their fair share of the county tax levy.
In New York City, Nassau County, and certain other municipalities, the tax levy is apportioned between various classes of real property.

What Makes My Tax Bill Change?

Tax bills increase for one or more of the following reasons: bigger budgets are adopted, revenue from sources other than the property tax shrinks, the taxable assessed value of the assessing unit changes, or the tax levy is apportioned differently.
Taxpayers unhappy with growing property tax bills should not concern themselves just with assessments. They also should examine the scope of budgets and expenditures of the taxing jurisdictions (counties, cities, towns, villages, school districts, etc.) and address those issues in the appropriate available forums, such as meetings of the city council, or town, village, and school boards.

tibet

不由得佩服自己啊
美国佬咋交税都搞清楚了
怪不得人家那么强调纳税人的监督权呢

tibet

我们国家大部分是固定税率。(物业税还没开始呢，谈不上固定)
看来美国佬是预算制
从要征多少钱算出今年的税率

tibet

美国财产税的征收办法对我国物业税的借鉴
来源：中国房地产资讯网　 作者： 日期：09-06-05

　　一、美国财产税体系介绍

　　根据联邦、州、地方三级政府的权责不同，美国实行联邦政府、州政府和地方政府的分税制，三级政府共同分享税收权力。联邦和州有税收立法权，而地方没有立法的权力，只能在州制定的税法约束下征税。联邦政府开征的税种包括个人所得税、公司所得税、遗产与赠与税、消费税、社会保障税和关税；州政府征收的税种包括销售税、个人所得税、公司所得税、消费税、财产税、遗产与赠与税、资源税与社会保障税；地方政府征收的税种主要包括财产税、销售税、消费税、个人所得税、公司所得税和社会保障税。其中，联邦政府的收入主要来自个人所得税，其次是公司所得税，个人所得税收入大约是公司所得税收入的5倍；州政府的收入主要来自于所得税和销售税；而地方政府则把包括动产和不动产在内的财产税作为其主要的收入来源。下面从征税对象、税率、财产税在地方财政中的作用等方面对财产税进行介绍。

　　(一)征税对象、财产税的构成

　　财产税属于地方税的范畴，美国各州对财产税等各种地方税有独立的立法权，因此各州对应纳税财产的规定并不相同。—般来说，美国的各州把财产分为动产、不动产和无形财产三大类。不动产包括土地和土地上的永久性建筑物和构筑物；动产是除了不动产以外，其他任何有形的财产，如飞机、车辆、船只等；无形财产指无形的金融资产，如在股票市场和债券市场的投资。美国各州都对不动产征收财产税，大多数州对动产征税。

　　在不动产、动产构成的财产税收人中，不动产是财产税的主要成分。在对动产和不动产同时征收财产税的各州的财产税构成中，不动产所占的比例通常远高于动产。不动产、动产包括住宅物业(Residential BRroBRerty)和商业物业(Corrrnercial BRroBRerty)等类别，而在不动产和动产的财产税收入中，住宅物业、商业物业的税收收入占了财产税收入的绝大部分，2002年美国住宅物业占总财产税收收入的65%、商业物业占18%。

　　(二)财产税的征税机构及财产税收入的分配

　　州政府和地方政府都有征收财产税的权力。财产税是一个高度分散的税种，征税的权力一般授予县、市、镇、学区和特区等众多地方政府和地方性机构。这些地方政府和机构共同分享财产税的收入，并把财产税作为其主要的收入来源。学区和特区对财产税非常依赖，是其最主要的收入来源；县，市、镇等有其他的收入来源．如销售税和所得税的收入，因此对财产税的依赖没有前两者那么重。

　　(三)财产税在地方税收中的地位

　　财产税通常由州政府和地方政府共同分享，财产税在州政府的财政收入中占很小的比例，只有少数几个州的财产税收入占财政收入总额的10%以上，但财产税却是地方政府最重要的收入来源。相对于其他税种而言，财产税的收入非常稳定，受宏观经济波动的影响相对较小，因此财产税非常适合作为地方财政收入的来源，如2002年美国财产税收入占地方税收收入的74%　。来自财产税的收入主要用于当地的教育事业、市政设施建设、卫生服务和治安等地方公共服务。

　　(四)财产税税率

　　1、财产税税率的确定。如何确定财产税的税率是一个复杂的过程，这种复杂性来自于财产税的分散性。财产税是地方税，州、县、市、镇、学区和特区等各级政府均有征收财产税的权力，财产税的总税率是州政府对财产征税税率与各级地方政府对财产征税税率的加总。州政府一般通过税法法典把其财产税税率确定为某个确定值或某个范围，并且在税法没有更改的前提下保持不变；此外，各级地方政府根据当年的预算、应纳税财产的总价值、其他来源的收入等变量确定其当年的财产税税率。由于用于设定税率的变量每年都在变化，因此地方政府确定的税率通常每年都不同。地方政府确定其财产税税率的方法如下：

　　(1)地方政府对其管理区域内的财产进行估价，确定应纳税财产的价值，并把这些财产的评估价值汇总，在确定财产税税收减免数额后，两者的差额就是应纳税财产的总价值，用Total Value表示。

　　(2)地方政府确定其下一财政年度的预算总额，以及除了财产税以外的其他收入总额，两者的差额就是该政府要征收的财产税总额，用Total Tax表示。

　　(3)地方政府把财产税税率确定为要征收的财产税总额与应纳税财产的总价值的比率，即Tax Rate=Total Tax／Total Value。美国各地习惯}BMiIlage Rate作为财产税税率的单位，一个Millage Rate等于1‰。

　　各级地方政府根据以上方法确定其对财产征税的税率后，把这些税率和州制定的税率加总，得到该地区的财产税总税率：总税率一州税率+县、市税率+其他机构的税率。

　　此外，各级地方政府都受到州税法的制约。各级政府在确定税率的过程中，应遵守州税法对财产税税率、征税对象、减免条例和征税程序的规定；其提出的财产税税率也要受到州级部门的核准。

　　2、应纳财产税额的计算。在财产税的征收过程中，地方政府有专门的评估机构对各类财产的价值进行评估，经过评估得出的价值称为公平市场价格(F．M．V—Fair Market Value)。税务部门并不根据F．M．V对财产征收财产税，而是把F．M．V乘以估价折价比率(Assess Ratio．根据州法律一般是40%)，从而得到估计价值(Assessed of Value)。估计价值才是税务部门征收财产税时的征税依据；估计价值扣除某个可能的税收减免以后，乘以财产税的总税率，最终得到应纳财产税总额。估计价值一公平市场价格X估价折价比率；应纳财产税总额：(估计价值一税收减免额)×总税率。

　　二、财产税的征收(以乔治亚州为例)

　　乔治亚州的财产税主要是对不动产征收，一般以公司和个人的房地产为征税对象，也对车辆等动产征收(本文作者之一方建国2004年作为访问学者曾在乔治亚州亚特兰大就此问题做过短暂实地调查)。乔治亚州的财产税计算中家庭财产免税额(Minus Homestead ExemBRtion)从5000美元到15000美元不等。另外，乔治亚州对于残疾人和年长的居民(达到退休年龄)的财产减免财产税。财产税收入的主要用途是教育和公用设施建设维护等，其使用项目要经过地方议会投票决定，城市居民对地方议会的决定有较大的影响力。

　　本文以乔治亚州的Cobb县为例，分析财产税的征收过程。Cobb县下辖Acworth、Austell、Kennesaw、Marietta、smyma、BRowder SBRrings六个自治镇。某家庭居住在Cobb县的smyrna镇，2005年Smyrna镇的财产税税率为27．22‰，该家庭自用房屋的评估销售价格为225000美元，则年缴财产税计算如下：

　　估计价值A．S．V----225000 ×40%=90000美元；

　　扣减家庭财产免税额(Cobb县为10000美元)后的应税价值=9000O-10000=80000美元；

　　年应纳税额=80000美元×(27．22／1 000)-2 177．6美元。　　
　　从乔治亚州cobb县的住宅财产税的计征程序来看，计税方法比较简明，税收用途明了，实际征收额约为房产评估价格的1%。由于政府对房产的应税评估价格一般低于实际交易成交价格，再加上购房抵押贷款的利息支出可以冲减所得税应纳税额，则实际的纳税会更少。

　　三．对我国未来物业税征收的借鉴

　　我国现行的房地产税收体系基本涵盖了房地产业各个环节的课税，但从具体实施中的效果看，我国的房地产税收体系有待完善。当前我国房地产税收体系有以下特点和问题：租、税、费种类繁多，税收体系结构不合理，税种重复设置，从而加重了房地产行业的负担，削弱了房地产税收的调控作用：流转环节税负过重，保有环节税负过轻，从而导致房地产企业纳税意识不高，偷逃税额的现象频生，并在一定程度上导致了房价过高；内外两套税制，直接导致了内资企业税负重于外资企业。

　　综上分析，我国房地产税费体系的改革应该以“正税、明租、清费”和“宽税基、简税种、低税率”为基本方向。合并、清理各个税种，建立起完善的租、税、费体系；通过对房地产保有、取得和收益阶段合理征税，加强房地产保有环节的税收，从而建立合理的房地产税收体系；实行内外统一的公平税制。借鉴美国的财产税计征办法，我国在未来物业税的计征方法设计方面，建议考虑以下问题：

　　1．计征方法应当简单明了，税基稳定，征税税率要低。由国家制定相关税法，定出物业税税率上限，授权各省级人大制定实施细则、税收减免及征收管理等权限。地方政府根据地区实际情况定出具体税率，并经地方人大表决方可执行。一般税率在1%以内为宜。

　　2．物业税收入应列出使用用途，每年向地方人民代表大会公布并接受审计和质询。

　　3．物业计税价值的评估不宜每年进行，以降低征税成本。允许居民和企业就评估价值提出异议，建立物业评估仲裁和司法上诉程序。　

　　4．由于我国现有的居民住宅性质复杂(有商品房、集资房、经济适用房等)，建议对物业税开征以前购置的房屋在其土地使用年限内可以考虑免征物业税，待其使用期届满后再计征物业税，这样就解决了新、旧房屋之间的物业税差别问题。

　　5．对城市生活困难居民、残疾人和离退休人员实行物业税减免政策。

tibet

明天考的赶紧看啊
哈哈
有中文的就基本确定意思了

弑君

楼主这考古。。。好牛。
请楼主能不能再简练的讲一下。。。有点搞不懂诶~

弑君

火车那题，我看了，不确定，到时实战再分析吧！

tibet

据这个例子好了
A小城今年计划财政budget，其中从property tax要收200万。今年的整个小城的总资产(中文英文都有写，只不动产部分)的assessed value是4000万。那么相除，得到单位征收值每1000征50块

$2,000,000 / $40,000,000 = .050 x $1,000 = $50 (tax rate)

你拥有一套房子市场价10万，评估以后按15％assessed value为1万5，乘以单位值，应缴750块的property tax

$15,000 / $1,000 = $15 x $50 = $750 (tax bill)

最后小城如果每份不动产都交税，一定为200万(评估都完全对得上的话)

弑君

以楼主这么说，就是税率随着预算变？
政府不去制定税率，可是先去制定收入预算，再用：预算/总资产=本年的税率。
是这意思吗楼主？好复杂。。。

大荣

火车那题，我看了，不确定，到时实战再分析吧！

-- by 会员 弑君 (2010/2/9 22:48:12)

火车那题，可以看上个月有个NN verbal考了45++的分析很对。选政府不让火车以上限行驶或者山路崎岖无法达到火车上限行驶，即使变体也选和单程时间有关的项。