What types of property are subject to real estate taxes?

Real estate taxes apply to a wide range of property types, which includes not only residential properties but also commercial and industrial properties. This broad taxation base is necessary for funding local government services such as schools, public safety, and infrastructure maintenance.

Residential properties, regardless of size or number of bedrooms, are subject to these taxes. Additionally, commercial properties—such as office buildings, retail stores, and warehouses—are also taxed, reflecting their role in economic activities and contribution to local economies. Industrial properties, like factories and distribution centers, fall under the same taxation category, as they often generate significant revenue and impact local infrastructure.

Limiting the subject of real estate taxes solely to residential properties would overlook the substantial contributions made by commercial and industrial real estate to the tax base. Therefore, the statement that "most types of real property, including residential, commercial, and industrial properties" are subject to real estate taxes is accurate.