Property tax is a kind of property tax levied on property owners according to the taxable residual value or rental income of houses. Property tax belongs to the special property tax, and its tax object is only houses, and the scope of collection is limited to urban operating houses, excluding rural houses. Property tax rate adopts proportional tax rate. If assessed according to the residual value of the property, the annual tax rate is1.2%; If assessed according to the rental income of real estate, the annual tax rate is 12%. Article 7 of the Measures for Housing Registration: Housing registration is generally carried out in accordance with the following procedures: (1) Application; (2) acceptance; (3) review; (four) recorded in the register; (5) Issuing certificates.