PROPGUIDE − A Complete Property Guide
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Real Estate Glossary

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Tax Base

The assessed valuation of all the real property that lies within the jurisdiction of a taxing authority, which is then multiplied by the tax rate or mill levy to determine the amount of tax due.

Tenancy

Possession of land/property by title done either under a lease or on payment of rent.

Title Deed

A legal document constituting evidence of property ownership

Town and country planning

A planning system utilized by the government to balance economic development and environmental quality.

Trustee

A person who holds or controls property for the benefit of another.

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