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A tax credit property is an apartment complex owned by a landlord who participates in the federal low-income housing tax credit program. A tax credit property is an apartment complex owned by a landlord who participates in the federal low-income housing tax credit program.
Property taxes are based on the value of real property. The property tax is an ad valorem tax, meaning that it is based on the value of real property. Real property (commonly known as real estate) is land and any permanent structures on it. Without accounting for exemptions, properties of equal value in the same community should pay the same amount in property taxes. The owners of more valuable properties should pay more in taxes than the owner of less valuable properties. Unlike many states, there is no personal property tax in New York. Rather than taxing items such as jewelry and vehicles, only real property is taxed. Where the ...