An ad valorem tax ( Latin for according to value ) is a tax based on the value of real estate or personal property .

• 从价税 （ 拉丁美洲为根据价值 ）是税收的基础上的价值， 房地产或个人财产 。It is more common than the opposite； a specific duty ； or a tax based on the quantity of an item regardless of price.；这是较常见的不是相反，一个具体的责任 ，或税收的基础上的数量，一个项目不论价格。