Property taxes vary widely across the United States.
Over 13,500 local governments have the authority to determine assessed values for property taxes. All states allow local governments to set their own tax rates even though many states place limits on their rates. All real and personal property is subject to tax unless specifically exempted by law. In Washington State, revaluation is performed on an annual or cyclical basis. In Pierce County the assessor revalues property each year using current market value trends and physically inspects the property at least once every six years as required by RCW 84.41.030 and 84.41.041.