Real estate tax actually refers to the real estate tax, land, housing or occupants of all taxes levied, the tax basis for the assessment of real property value.

房地产税实际上指的是不动产税，是对土地、房屋所有或占有者征收的税种，计税依据为不动产评估价值。

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In 2010, the City created a new agency, the Office of Property Assessment (OPA), to assess all real property (nearly 600, 000 parcels) in the City.

FORBES: Philadelphia Battle Over Property Tax Assessments Raises Questions About Funding Public Schools