Property tax is a kind of tax that the owner of the property has to pay to the government in power in the area where the property is situated. There are three kinds of properties-land, improvements to land (immovable man-made objects) and personal property (personal man-made objects). The government performs an appraisal of the property concerned and the tax is levied based on this appraisal or assessment. The property tax rate is often expressed as a percentage. It may be expressed as millage rate or mill levy. Calculation of the property tax involves multiplication of the assessed property value with the mill rate, and division of the resultant by 1000. In the words of Luis Gutierrez, “Let me respond with a few points, the first being that all immigrants pay taxes, income taxes, property taxes, sales taxes, gasoline taxes, cigarette taxes, every tax when they make a purchase.” The property tax is often confused with the special assessment tax.