When you own property, you are bound to get levied real estate taxes by the government. Real estate tax covers both the land and the buildings that are erected on it. In addition to that, any infrastructure built on your land is included in your real estate taxes. That is why the more buildings and infrastructures you erected on your land, the larger real estate tax you are going to pay. In line with this, here are other basic thing you should know about real estate taxes.   Real Estate Tax Collector   The government institution that collects your real estate tax is the local city government. There are also specific guidelines that they ought to follow when collecting real estate tax from you.   Assessment of Real Estate Property   In order to determine the exact amount of taxes that will be levied on your land and home, the government hires the services of a property tax assessor or also known as the appraiser. He or she is tasked to determine the real value of your property so the taxes levied on you is fair and impartial.  Normally, the assessor or appraiser is a government employee. However, there are times when the government hires a private assessor or appraiser for your land and buildings.   On Improvements   One thing that you should bear in mind is that whatever improvements you make on your property mean an additional tax you have to pay. This includes improvements on the land and on the buildings. The assessor or appraiser with a surveyor is responsible for recording it.