As the assessor, I would like to welcome you to the Assessing Department. Assessing processes are often confusing; we would like to help you in understanding the annual assessment practice and cycle. We believe that it is important for owners to understand the assessment process and how their property is assessed.
The assessor’s office is responsible for estimating the market value of all property within the city for tax purposes. Property within the city is categorized into one of the following areas: residential, commercial, and industrial real property (land & buildings), or business personal property. Real property is annually assessed given the individual detail for that property, then modified given market value information (for more information on real property assessments, click here for the assessment FAQ section). Personal Property is assessed annually after calculating the personal property statement as submitted by the business (for FAQ on Personal Property, click here).
The assessor’s office maintains records for each parcel of property, which includes assessment history, lot size, building data, legal description, and ownership changes. For each parcel of property, the assessor’s office must annually provide 2 separate values (assessed value and taxable value).
This office also updates the Principal Residence Exemption (PRE) status for residential homes. The Principal Residence Exemption is an exemption from a portion of the school operating tax, and is available for those properties that are owned and occupied as a principal residence. For Frequently Asked Questions on Principal Residence Exemptions and to access forms, click here.
While our office and records are available daily throughout the year, it is often during the month of March, that people are reminded about this office. It’s during March that assessment notices are mailed and that the Board of Review is open to hear taxpayer concerns about property values and hear requests for a Hardship Exemption. Hardship Exemptions are available for homeowners of low income to apply for tax relief.
Once the values are finalized after the close of the March Board of Review, this detail is provided to the Treasurer’s office who then prepares the annual tax bills. For more information on tax billing and collecting, along with the calendar for payment, click here.
Principal Residence Exemption Forms
Personal Property Forms
Hardship (Poverty) Exemption Forms