local authorities can use combinations of general rates, targeted rates and/or uniform annual general charges. United Kingdom Rates in the United Kingdom are a tax on property used to provide some of the funding of local government. Domestic rates, split into regional and district rates, are currently collected in Northern Ireland. They were collected in England and Wales before 1990 and in Scotland before 1989. Outside Northern Ireland Council Tax is collected instead of domestic rates. Business rates are collected throughout the United Kingdom, with different systems in England and Wales, in Northern Ireland and in Scotland. United States In the US, real estate taxes which are based on a percentage of the property's actual or nominal value are referred to as "property taxes". The term "rates" is not used in this context. Property taxes are the prime funding method for local government (i.e., counties, cities, townships, etc.), and are normally paid by the property owner, regardless of whether the property owner lives on the property. See also Property tax Tax bracket, for income and not for property value References Sources Books External links Property taxes Local taxation in the United Kingdom Local taxation in Hong Kong Taxation in New Zealand Taxation in Israel Taxation in Australia Local taxation in the United States Real estate valuation