回答

・real property tax

- I have to pay real property tax for this year.
　我今年必須繳固定資產稅。

- Property tax → 資產稅
- Real property → 房屋和建築物等的不動產和固定資產
- Personal property → 車，船，商用機器等動產

固定資產稅是"Real property tax" 或是"Real estate tax"
動產稅是"Personal property tax"。

- Real property tax is calculated based on the assessed value of the property.
　固定資產稅是根據房產評估價值計算。

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