Property tax, also known as wealth tax or real estate tax, is mainly aimed at real estate such as land and houses, requiring its lessees or owners to pay a certain amount of tax every year, and the tax value to be paid will increase with the increase in the market value of real estate. For example, after the opening of roads and subways, the prices of properties along the lines will increase accordingly, and accordingly, property taxes will also increase. In theory, property tax is a kind of property tax, which is a tax levied on the property of citizens. Therefore, first of all, the government must respect the property of citizens and provide protection for it; then, as a response, citizens must pay certain taxes to ensure the corresponding expenditure of the government. Property tax is the government's use of political power to collect from owners who use or occupy real estate to compensate the government for the cost of providing public goods.