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Firstly there has always been\nthe question, whether the property tax should be applied only to real\nproperty or whether it should also include other types of property (highvalue movables, luxury goods, artworks etc.). There is probably no\ndefinitive answer to this: it is primarily dependent on the effectiveness of\nthe tax assessment and the costs of administration and control. But the\ntaxing of large property assets is always a popular item on the political\nagenda. Regarding the revenue generated by property-type local taxes,\nthere is a growing share in terms of percentages, as well as in absolute\nnumbers. However more important than this growth, is the position of the\nreal property taxes compared to other local taxes. These are not the most\nrelevant sources for the local governments’ budgets, because the local\nbusiness tax exceeds these significantly, both from the point of absolute\nnumbers at Statewide level, and the revenue generated to individual\nauthorities. The importance of certain local taxes may differ for many\nreasons, although mainly because of the size of the given settlement. 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