The real complexities of the property tax

The real complexities of the property tax

Indebtedness, site value and prospective rental income are some of the factors that need to be taken into account when implementing the tax, writes Brian Keegan.

The notion behind a property tax is simple - levy an amount on a taxpayer by reference to the value of the property he owns. There, unfortunately, is where the simplicity starts and stops. Somehow a tax on property is more than just a money matter. It is a levy on our aspiration to own the roof over our heads.

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