The Real Estate Division Manager and his staff do not dictate values. They interpret the marketplace by analyzing real estate sales transactions and comparing conditions of similar properties which have sold. The tax rate is set by the Board of County Commissioners and the City Council, and this amount is applied to the assessed value of each property. The owner of the property as of January 1 of the current tax year is responsible for taxes for the entire year. If not satisfied, file an appeal to the Board of Equalization and Review.
Property can be exempt if it is used for educational, charitable or religious purposes.
Property that is historical or used for farm or forestry purposes may qualify for the use value program. Companies who are taking measures to reduce air or water pollution or solid waste are eligible for a reduction of taxes. An AV-12 application must be filled out every year to receive this reduction. Applications must be filed by April 15 each year.