About

Taxation on individual units within multi-family buildings operates differently depending on the jurisdiction. In the United States, condominiums are taxed as separate "fee simple" real estate entities based on market value, often with additional Homeowners Association (HOA) fees that function like private taxes. In the United Kingdom, the system relies on "Council Tax," which categorizes flats into valuation bands (A through H) rather than using exact percentages.

This tool bridges the gap between these systems. It provides a look-up functionality for UK Council Tax bands with average national costs and a calculation engine for US-style ad valorem taxes. It helps tenants and owners clearly distinguish between property tax (ownership cost) and occupancy tax (living cost).

Formulas

For value-based systems (US/Canada), the formula follows the standard millage logic:

Tax = UnitValue × Rate

For Band-based systems (UK), the cost is a ratio of the benchmark Band D:

Bill = BaseRate × BandRatio9

Where Band A is 6/9ths of Band D, and Band H is 18/9ths (2x) of Band D.

Reference Data

System	Basis of Tax	Payer	Typical Cost (Annual)
US Condo / Apt	Ad Valorem (% of Value)	Owner (Landlord)	1.0% - 2.5% of Value
UK Council Tax (Band A)	1991 Value < £40k	Occupant (Tenant/Owner)	£1,300 - 1,500
UK Council Tax (Band D)	1991 Value £68k-£88k	Occupant (Tenant/Owner)	£1,900 - 2,200
UK Council Tax (Band H)	1991 Value > £320k	Occupant (Tenant/Owner)	£3,800 - 4,400
HOA Fees (US)	Unit Size / Amenities	Owner	&dollar;300 - 1,000 / month

Frequently Asked Questions

It depends on the system. In the US, the property owner (landlord) pays the Property Tax, though it is often embedded in the rent. In the UK, the Council Tax is strictly the liability of the person living in the property (the tenant), unless the property is an HMO (House in Multiple Occupation).

In England and Wales, every domestic property was assigned a valuation band based on its estimated value in 1991. Even new builds are assigned a band based on what they would have been worth in 1991. The tax amount is fixed per band.

Generally, no. Condos are usually taxed at the same residential rate as single-family homes. However, because condos often have a lower assessed value (excluding the land value shared by the building), the absolute bill might be lower.

In the UK Council Tax system, yes. A Single Person Discount of 25% is available if you are the only adult living in the property. US property taxes do not offer occupancy-based discounts.