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Assessor
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Things to Remember

  • Assessed value and taxable value are not synonymous terms.
  • Property is assessed as of January First.
  • Property reassessed every two years.
  • Taxes are levied on a value determined by the auditor by applying a "roll back" percentage to the assessed value and deducting any applicable exemptions or credits.  The "roll back" percentages vary each year.
Example:
$100,000 1998 Assessed value (residential class)
x 0.564789 roll back percentage (1998)
56,479 roll back value (taxable)
-  4,850 Homestead Credit
51,629 net taxable value
x 0.03737058 levy $37.37058 per thousand (varies with taxing district)
$1,930 property tax (rounded to nearest even whole dollar)