Мүлік салығы жүйесі және жергілікті билік қаржыландыруы

Type of property tax
the property tax system

Rates are a type of property tax system in the United Kingdom, and in places with systems deriving from the British one, the proceeds of which are used to fund local government. Some other countries have taxes with a more or less comparable role, like France's taxe d'habitation.

Local government authorities levy annual taxes, which are called council rates or shire rates. The basis on which these charges can be calculated varies from state to state, but is usually based in some way on the value of property. Even within states, individual local government authorities can often choose the specific basis of rates – for example, it may be on the rental value of houses (as in Western Australia) or on the unimproved land value (as in New South Wales). These rateable valuations are usually determined by a statutory authority, and are subject to periodic revision.

Rates are referred to as property taxes in Canada. These taxes are collected primarily by municipal governments on residential, industrial and commercial properties and are their main source of funding.

Levied on domestic property as well as non domestic premises. Prior to 2000, it was used to fund municipal services, the responsibility of the now abolished Urban Council and Regional Council, through the Urban Services Department and Regional Services Department. The revenue now goes to the Treasury. The bill is issued quarterly.

Business rates and domestic rates existed in Ireland as part of the United Kingdom of Great Britain and Ireland and were retained after independence. Business or commercial rates are still collected. Fianna Fáil promised to abolish domestic rates in its 1977 general election manifesto, won a landslide, and implemented this with effect from 1979. Local authorities lost 33% of their budget and made cutbacks. From the mid 1980s until 1997, most levied "water charges" to make up part of the shortfall. Single parents and some forms of economic hardship qualify for discounts or even exemptions.

Rates in the United Kingdom are a tax on property used to provide some of the funding of local government. Domestic rates, split into regional and district rates, are currently collected in Northern Ireland. They were collected in England and Wales before 1990 and in Scotland before 1989. Outside Northern Ireland Council Tax is collected instead of domestic rates. Business rates are collected throughout the United Kingdom, with different systems in England, in Wales, in Northern Ireland and in Scotland.

In the US, real estate taxes which are based on a percentage of the property's actual or nominal value are referred to as "property taxes". The term "rates" is not used in this context. Property taxes are the prime funding method for local government (i. e., counties, cities, townships, etc. ), and are normally paid by the property owner, regardless of whether the property owner lives on the property.