The correct answer is: D. property tax.
Let's take a look at the other taxes:
A. excise tax is collected at the federal or state level, depending on the
goods taxed. Excise tax is similar to sales tax, but it is paid at the wholesale sale (from producers to shops)
B. income taxt is collected at the federal and state level
C. sales tax is collected mostly by the state,
D. property tax is collected by the jurisdiction in which the property lies, and it is in fact most often county or town!