:财产税因美国地方学区对它的依赖性和它在美国公立中小学教育中的重要性 ,而格外受到重视。财产税的税率的确定、评估与征收技术以及财产税法的改革与豁免政策 ,都影响了公立教育的财政与教育的平等 : Property taxes have received significant attention due to the reliance on US district schools and their importance in public primary and secondary education in the United States. Determining the tax rates for property taxes, the reform and exemption policies for assessing and collecting technology and property tax laws have all affected the equality between public finance and education