..... taxes are imposed on land and home owners.

(*) Location

(*) Property


This is a companion discussion topic for the original entry at https://english.best/questions/22472,taxes-are-imposed-on-land-and-home-owners
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I just paid mine. It’s my biggest expense. I pay it twice a year. Approximately 2/3 of that money goes to local schools.

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This might be called a real estate tax to distinguish it from the personal property tax which is on the value of cars and boats. Different local jurisdictions in the U.S. tax their residents in different ways.

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