permanent structures attached to it. Property tax is based on the assessed value of the real property. You own the land and the permanent structure on it then you will have to pay the tax. In most of the states, if you own a house, you also own the land its on, known as "fee simple". some leases in some co-op builds are exceptions, where you might not own the land. If you are paying property taxes and have a standard ownership deed, it means you own both the land and the house, then the property tax you pay including both land and houses. This is different in china.