How do property taxes get collected?

In the United States property taxes are typically billed and collected by the local tax collector or treasurer. Depending upon the political subdivisions of your state and how taxes are levied, the local jurisdiction that bills and collects taxes could be a borough, city, county, town, township, or the at the state level.

Personal property taxes (non-real estate such as certain business equipment or industrial equipment) and real property taxes (land and improvements to land like structures and other permanent items) are identified by the taxing jurisdiction and may be billed for taxed in installments (two to four equal installments during the tax year are most common).