An Assessment Appeals Board or Hearing Officer will consider all evidence presented by the property owner and the Assessor's Office, and determine the value of the property. Appeals on supplemental assessments must be filed within 60 days of the mailing of the supplemental tax bills. Appeals on regular assessments must be filed between July 2 and September 15. Each year business areas are canvassed and Business Property Statements are mailed by the Assessor to most commercial, industrial, and professional firms. The value is automatically carried forward and adjusted by an on-sight appraisal.
Business inventory is exempt from taxation.
New property owners will automatically receive an exemption application . A Homeowners' Exemption will also apply to the supplemental assessment, if the prior owner did not claim the exemption. Institutional Exemptions Property used exclusively for a church, nonprofit college, cemetery, museum, school, or library, may qualify for an exemption. Property owned and used exclusively by a nonprofit, religious, charitable, scientific, or hospital corporation is also eligible. Builders Exclusion Certain new construction may be excluded from supplemental assessment.