Which of the following taxes is primarily associated with local governments?

Real property taxes are primarily associated with local governments because they represent a significant source of revenue for municipal and county services. Local governments levy these taxes on property based on its assessed value, and the revenue generated supports essential community services such as education, public safety, infrastructure maintenance, and local government operations.

In contrast, estate taxes, income taxes, and sales taxes may be collected at various levels of government, including federal and state entities. Estate taxes are typically levied at the federal level and in some states, but they are not a primary source of funding for local governments. Income taxes are often collected by state and federal governments, and while some local jurisdictions impose local income taxes, it's not as commonplace or substantial as property taxes. Sales taxes can be collected by state and local governments, but they do not exclusively relate to local government funding as strongly as property taxes do. Thus, real property taxes stand out as the primary tax directly linked to local government financing and operations.