演講稿-thepropertytax(編輯修改稿)
2025-02-14 01:14 本頁面
【文章內(nèi)容簡介】 hsimilarattributesminusdepreciation.22什么是評估名冊？ Whatisanassessmentroll?評估名冊是指一個管轄區(qū)內(nèi)對財產(chǎn)所有人分別征收財產(chǎn)稅的根據(jù)Basisonwhichthepropertytaxlevyisallocatedamongpropertyownerswithinajurisdiction編撰評估名冊的步驟Steps Involved in Compiling An Assessment Roll? 對房產(chǎn)地點(diǎn)和產(chǎn)權(quán)人的確認(rèn) Locateandidentify? 建立數(shù)據(jù)庫 Inventory? 評 估價值 Estimatevalue? 確定可予征收的范圍 Determineextentoftaxability? 計算評估價值 Calculateassessedvalue? 編撰和確認(rèn)評估名冊 Prepareandcertifyroll? 通知財產(chǎn)所有人評估價值 Notifyownersofassessedvalue? 評估上訴 Appeals? 計算稅率和稅額 Calculationoftaxbills24更新評估名冊UpdatingAssessmentRoll? 周期 性全面 評估 MassCyclicalAssessment? 分批評估 SegmentalAssessment? 每年再評估 AnnualReassessment25Table 8: 房地產(chǎn)稅的行政周期 (伊利諾伊州 )2023(1/1)Supervisor of Assessment(MeetswithTownshipassessorsanddeliversassessmentbookstothem)Jan.–May(15)Township Assessors(AssessPropertyasofJan.1)June1(6/1)Supervisor of Assessment(Reviews,revises,publishes,assessments)JuneSeptember(69)DOR(Issuestentativemultiplier)Board of Review(Hearsplaints,revisesassessmentsandequalizesbyclassortownship)DOR(Issuesfinalmultipliers)December31(12/31)County Clerk(Computesratesandextendstaxes)Jan.–Apr.(14)CountyTreasurer(Preparestaxbills)May1(5/1)Taxpayer(Receivestaxbill,payableJune1)June1Sept.1(6/19/1)County Treasurer(collectstaxesanddistributesmoneytolocaltaxingunits)–Dec.31(9/112/31)County Treasurer(Collectstaxes,preparesdelinquencylists.Preparesfinalreport.Filesstatementofunpaidtaxes)Nov.–Dec.(1112)County Clerk(PropertyAssessmentbooks)2023 202326V. 計算稅率和稅額Calculation of Rates and Tax Bills? 法定稅率一般在地方政府常規(guī)預(yù)算程序中確立 Ratesgenerallyestablishedaspartoftheregularbudgetprocess? 法定稅率每年通過一次 Rateisannuallyadopted? 確定法定稅率的數(shù)據(jù) Datausedtosetrate– 批準(zhǔn)或提交的總開支計劃 Totalofapprovedorproposedexpenditureplans– 非財產(chǎn)稅收入總估算 Totalestimateofnonpropertytaxrevenue– 財產(chǎn)稅收 Thepropertytaxlevy– 稅收單位評估凈值 Theassessedvalueofthetaxingunit27評估凈值 = 總評估值（減）豁免，減免與折扣NetAssessedValue=GrossAssessedValueminusexemptions,abatements,deductions28法定 稅率 =計劃支出 （減） 非財產(chǎn)稅入 （除以）稅收單位的評估凈值 Statutory Tax Rate= [Planned expenditures Nonproperty tax revenues (NPR)]/the assessed value of the taxing unit (NAV)r = (E – NPR)/NAV29例 證 Example計劃支出 E=$8,500,000非財產(chǎn)稅 收入 NPR=$500,000評估價值 AV=$150,000,000減扣評估價值 DeductedAV=$20,000,000r=(E–NPR)/NAV=($8,500,000$500,000)/(150,000,00020,000,000)=%or$per$100assessedvalue30Statutory Tax Rate VS. Effective Tax Rate 法定 稅率與有效稅率有效稅率 =財產(chǎn)稅 / 市場價值=法定 稅率 (乘以 )評估比率t=(r*AV)/MV=r*(AV/MV)“AV/MV”是評估比率，即評估價值與市場價值的比率EffectiveTaxRate=TaxPayment(T)/MarketValue(MV)WhereAV/MVisassessmentratio,theratioofassessedtomarketvalue31財產(chǎn) PropertyA 財產(chǎn) PropertyB市場價值 Marketvalue$120,000 $200,000 評估價值 AV$60,000 $80,000評估率 AssessRatio 50% 40%法定 稅率 taxrate1
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