Things to Know

The Assessor's primary job is to see that the tax burden in distributed evenly among all property owners.

Assessor measures each property

How large (in square feet) a home is, what materials were used to build the home, and how large a lot the home sits on.

He must compare the property to be assessed to a home which has sold. Market value is determined by identifying those items which are the same, and adjusting for those which are not.

For example, the following house (A) may be compared to a similar house (B).




Lot Size

Sold For



Subject Value

House A 20X40'=1,200 square feet NONE 50X100'=5,000 square feet
$30,000 less FirePlace: $1,500 $28,500
House B 20X40'=1,200 square feet Single 50X100'=5,000 square feet $30,000

How is a Tax Bill determined?

Taxing districts send budgets to Assessor. Assessor makes tax rate calculation by dividing the assessed value (determined in June) by the budget requests of each district (approved by December)

$706 million / $1.4 million = $2.00/$1,000 County Levy

This $2.00 is combined with rates for other districts that service this same parcel to create a single consolidated rate used to calculate the individual tax statements.

The property valued at $28,500 at a combined rate of $14.00/$1,000 would calculate as:

$28,5000 x $14/$1,000 (0.014) = $399.00 Tax

Which is split to support


Amount per $1,000

Example Amount

County $2.00 $57
State School $3.60 $103
City $3.33 $95
Hospital $0.70 $20
School M & O $2.00 $57
School Bond $2.37 $67
Total $14.00 $399

Public Participation

Through our power to vote, taxpayers elect responsible board members. Public meetings are held where the citizen may voice their position during the budget process affecting the tax. Citizens vote on tax issues.