Frequently Asked Questions

There are three entities that determine your property tax:

• State Legislature: Establishes property classes and class rates, determines levels of state aid to local units of government, sets the amount of homestead credit exclusion, sets the state general tax rate and mandates programs to local government.
• Local Government: Local units of government determine their tax levy amount.
• County Assessor: Assigns each property a market value and property classification as provided by state statute. Note: Taxes due in 2024 are based on the Jan. 2, 2023 market value and classification.

The property tax is the result of actions taken by all three entities.

The usual format of the meeting is a budget presentation by the taxing jurisdiction followed by public comment and questions. At this meeting, county staff are available to answer questions about your property's market value and classification. All other cities and school districts hold separate meetings on different dates as listed on the proposed tax notice.

No. Governmental units must set a tax levy each year. Increasing the levy is the only way a local government will receive more property tax dollars. If a local government doesn't increase its levy, property owners may still see increases in property taxes for that local government if their values are increasing faster than other property in the district; other property owners may see tax decreases.

The amount on the proposed tax notice is an estimate. The actual amount will likely differ due to:

• New referendums.
• New homestead classifications.
• Jurisdictions lowering their levy.
• Special assessments and other non-tax charges that may be billed on the tax statement.

No. The notices are only based on levies prior to the referendum election. School districts mail all properties a notice detailing the tax impact if the referendum passes. You should add the appropriate amount from that notice to the amount on the proposed tax notice to get your new estimated taxes. An updated notice will not be mailed.

A special assessment is an improvement, which directly benefits the property. Common assessments include costs for the installation or maintenance of streets, sidewalks, and sewers. It is shown as a separate amount on the tax statement and is not included on the Truth in Taxation Notice. The amount is based on how much the property benefits from the improvement and the cost of the project. The property's market value is not used to determine the amount of the special assessment.

Special assessment information is not available from the cities at the time notices are prepared. The intent of the proposed property tax notice is to provide the owner with information on the impact a tax jurisdictions anticipated budget will have on their specific property.