其它州的网友估计没有共鸣。California is one state where property tax

is based on the purchase price of the property. 

How California Property Tax Works:

• In California, the assessed value of a property is generally equal to its purchase price.
• After the initial purchase, the property assessment can increase annually, but this increase is limited to no more than 2% per year. 

Other States:

• While all 50 states and the District of Columbia have property taxes, the tax is mainly levied by local governments (cities, counties, and school districts), not state governments.
• Property taxes in other states are typically based on a periodic assessment of the property's market value, often using methods like the sales comparison model (based on similar sales data).