Property taxes in the United States are collected through a localized system managed by county assessors, treasurers, or collectors. Properties are appraised annually, with tax rates set by municipal or county governments. Tax bills are sent to owners, who must pay by deadlines, typically in installments or in full. Delinquent accounts may face penalties, interest, or property liens. Most jurisdictions use direct mail, online portals, or self-service kiosks for payments.

The U.S. property tax system relies on consistent local governance and standardized assessment practices. As of 2023, 94% of property tax revenue in the U.S. is collected at the county level, with an average collection rate of 98.2% (National Association of County Tax Assessors). This efficiency stems from fragmented but coordinated authority, where counties enforce state-mandated valuation rules. For example, California’s annual property tax assessments ensure timely revenue, contributing to 99.5% collection rates in 2022 (California Board of Equalization). However, delinquency spikes during economic downturns; the 2020 recession saw a 3.1% increase in unpaid taxes nationwide (U.S. Census Bureau). Exemptions for primary residences and senior citizens further streamline compliance, reducing administrative burdens while maintaining revenue stability. The system’s success hinges on transparency, technology integration, and localized enforcement, ensuring reliable funding for public services without federal overreach.