Is the property tax paid by the owner or the residential property?

Paid by the owner. Property tax, also known as property tax or real estate tax, is mainly aimed at real estate such as land and houses, requiring its lessee or owner to pay a certain amount of tax every year, and the tax payable will increase with the increase of the market value of real estate. For example, after the opening of expressways and subways, the real estate prices along the line will increase, and correspondingly, the property tax will also increase. Theoretically speaking, property tax is a kind of property tax, and it is a tax levied on citizens' property. Therefore, first of all, the government must respect state property and provide protection for it; Then as a counterpart, citizens must pay certain taxes to ensure the corresponding government expenditure. Property tax is the government's compensation for public goods provided by the government, which is levied by the government on the owners who use or occupy real estate with the coercive power of political power.