Generally, families with one suite and the first suite do not have to pay property tax. If there are multiple houses, it depends on the specific situation. Details are as follows: 1. Property tax refers to a kind of property tax levied on the owner with the house as the main taxpayer and the taxable residual value or rental income of the house as the tax basis. Therefore, whether buying or selling a house or renting a house, you have to pay property tax, but the tax rate will be different according to the situation.

In the past, personal property was not taxed. Some cities have implemented property tax, but it has not been fully implemented. At present, the key pilot cities are: Hangzhou, Shanghai and Chongqing.

3. The collection standards of property tax in each pilot city are not consistent. The pilot scheme of property tax proposed by Shanghai initially stipulated that the property tax was 0.5%-0.8%, which was lower than that of commercial real estate.

4. If a person or family has only one house, they need only pay public maintenance fund, deed tax and stamp duty without paying property tax. If a person or his family owns two or more houses, they have to pay property tax, but the average housing area of a person cannot exceed 60 square meters. If it is exceeded, they must pay property tax. If it doesn't exceed, they don't have to pay it.

5. If a person or family owns two or more houses, and each person's housing area exceeds 80 square meters, then this building is recognized as a luxury house, and the annual tax of 1% to 3% cannot be deducted.

6. For the third house, the property tax of 4% to 5% is levied according to the market evaluation value, but it cannot be deducted. For families of four or more, the property tax is levied at 10% of the market evaluation value, without deduction.