wiki的，好好學習下吧。cover不了預算就會出現財政赤字，羊毛還是要出在羊身上。

http://en.wikipedia.org/wiki/Property_tax

United States

Main article: Property tax in the United States

In the United States, property tax on real estate is usually levied by local government, at the municipal or county level. Rates vary across the states, between about 0.2% and 4% of the home value.^[7] The assessment is made up of two components—the improvement or building value, and the land or site value. In some states, personal property is also taxed. The property tax is the main tax supporting local education, police/fire protection, local governments, some free medical services, and most of other local infrastructure. Also, many U.S. state and local jurisdictions impose personal property taxes.