City and county levies are mostly property taxes, such as the land assessment tax, the land value-added tax (not collected for sales of farmland), taxes on homes and buildings, and so on. Compared to national taxes (income, sales, and customs duties), which grow with expansion in the economy and in personal incomes, the rate of increase in city and county revenues has been very low.
縣市稅多屬財產稅，譬如地價稅、土地增值稅（農地買賣不課徵）、房屋稅等等，比起國稅中的所得稅、貨物稅、關稅等，可以隨著經濟發展、國民所得提高而增加，縣市稅就相對地成長偏低。