What type of tax is payable where property is located, regardless of registration?

Property tax is assessed on real estate by local governments and is based on the value of the property. This tax is determined by where the property is situated, rather than where the property owner is registered or conducts business. Each local jurisdiction establishes its own property tax rates and collects the taxes based on the property's assessed value, which is usually determined by periodic evaluations.

In the context of the question, the focus on the location of the property and the payment being linked to that specific location makes property tax the correct answer. It is part of the local government's revenue system and is applied consistently across taxpayers in that jurisdiction, regardless of their personal residency or business registration status.

In contrast, sales tax applies to the sale of goods and services, income tax is based on personal or corporate earnings and can vary by state of residence, and capital gains tax is applicable when an investment is sold for a profit, which is not linked to the physical location of property but rather to the transaction itself.