Property tax records are official documents that detail the amount of tax owed on a specific piece of real estate. These records typically include information such as the property's assessed value, tax rate, and payment history. They are maintained by local government agencies, often at the county or municipal level. These records serve several purposes, including helping to determine property ownership and providing transparency in the taxation process. They can be accessed by the public, allowing individuals to verify tax information and understand their financial obligations related to real estate ownership.