The Quarterly Property Tax Survey was started in the mid-1970's and was designed to obtain a national estimate of property tax revenue for the Quarterly Summary of Federal, State, and Local Tax Revenue. Most of the data for the report are gathered from State sources, but property tax collections must be obtained from local tax collecting agencies. The sampling unit for this survey is the county-area. County-areas are sometimes serviced by one tax-collecting agency, but most county-areas contain several local agencies. When a county-area is selected for inclusion in the sample, all agencies within the county-area are included in the sample. The current sample contains 530 county-areas from a universe of 3132 county-areas as identified in the 1982 Census of Governments. These 530 county-areas contain approximately 7000 local agencies.

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