👉 Clumber is a term used in the United States, specifically in the state of California, referring to the property tax that is levied on the sale or lease of land. The clumber tax is imposed by the state's Department of Taxation and Revenue on the value of land owned by non-residents who purchase or rent land from residents in the state. This tax is intended to provide revenue for public purposes, such as school construction, infrastructure development, and environmental protection.