Gift tax in the United States
If a person is a non-resident alien for purposes of gift tax, taxation of gifts is determined in a different way. If the property is not located in the U.S., there is no gift tax. If it is intangible property, such as shares in U.S. corporations and interests in partnerships or LLCs, there is no gift tax.
Property tax in the United States
Property taxes in the United States originated during colonial times. By 1796, state and local governments in fourteen of the fifteen states taxed land, but only four taxed inventory (stock in trade). Delaware did not tax property, but rather the income from it. In some states, "all property, with a few exceptions, was taxed; in others, specific objects were named. Land was taxed in one state according to quantity, in another according to quality, and in a third not at all. Responsibility for the assessment and collection of taxes in some cases attached to the state itself; in others, to the counties or townships." Vermont and North Carolina taxed land based on quantity, while New York and Rhode Island taxed land based on value. Connecticut taxed land based on type of use. Procedures varied widely.