What type of taxes is Sonia subject to after building a home on her property?

The correct choice relates specifically to the nature of the taxes associated with property ownership and the assessment of value. When Sonia builds a home on her property, she becomes subject to ad valorem taxes, which are taxes based on the assessed value of the property.

Ad valorem is a Latin term meaning "according to value." These taxes are levied by local governments and are calculated based on the market value of the property, including improvements such as a newly constructed home. Such taxes are typically assessed annually and are used to fund local services such as schools, roads, and emergency services.

In this scenario, while property taxes are closely related and often synonymous with ad valorem taxes, the term "ad valorem taxes" more accurately captures the concept of taxation based on value assessment. Therefore, this choice is the most precise descriptor of the taxes Sonia is subject to following her home construction.