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The earliest forms of property taxation can be traced back to ancient civilizations that recognized the need to generate revenue for public services and infrastructure. Among these civilizations, the Egyptians are notable for their early taxation methods. They implemented systems to assess property based on land ownership, particularly during the time of the Pharaohs, where agricultural production was a significant resource for the state.

While the Roman Empire did have an advanced system of taxation, including property taxes, this system developed later as the empire expanded and required more structured revenue collection mechanisms. Romans further refined the taxation process, introducing concepts like census-based taxation and the taxation of wealth in a manner that significantly influenced later Western taxation practices.

The medieval kingdoms had their own forms of land revenues and services rendered but generally built upon earlier systems, including those established by the Romans. Therefore, the Egyptians are recognized as the original practitioners of property taxation.