The county equalization board may also make broad-based changes in property assessments if it determines that the changes are necessary to equitably distribute the property tax burden in the county. Once the equalization board has approved that the county assessments are equitable, the millage rate is then applied to the assessed value to determine each property owner's tax bill. They may continue meeting in an extended session until October 1. Notice of changes in assessment of real property is sent to taxpayers in August. Requests for appeal must be filed with the county clerk by the third Saturday in August.
Property owners can appeal their assessment without using a lawyer.
Property taxes are paid during the year following the year in which taxes are assessed. Therefore, it takes approximately two years for property to be assessed, equalized, extended, billed and paid. Because of the two-year period required to complete one tax cycle, county offices are continuously processing two different tax years at the same time. Collection Taxes are computed and collected from March 1 to October 10 of each year. Taxpayers must pay their taxes in full by October 10 of the year in which the taxes are computed.