State property taxes are taxes levied by state and local governments on real estate and certain personal property. These taxes are based on the assessed value of the property. The tax rates and assessment methods vary widely across different states and local jurisdictions. Real property taxes typically apply to land, buildings, and permanently attached items like machinery. Personal property taxes may cover items like vehicles, office equipment, and business inventory in some states. [Source: https://www.tax.ny.gov/pit/property/default.htm]