Units used to measure the size of a property. Taxes are based on the calculated acres.
The fair market value of your property
A percentage of the appraised value used to calculate tax payments.
Residential and farms- 25% of the appraised value
Personal Property- 30% of the appraised value
Commercial Property-40% of the appraised value
The number assigned to the incorporated cities within the county.
224-Town # 1
Identifies the use of the property (i.e., residential, commercial, farm, agriculture, personal property, industrial).
Farm identifies 14 acres or less OR 15 acres or more that is not in the greenbelt (discounted value) program.
Agriculture is 15 acres or more in the greenbelt program.
The number assigned to the County
The base amount of the property taxes owed.
DI Map Group Ctl Map Parcel S/I
DI (District): The county is divided into 20 civil districts. This identifies the district where the property is located.
Map: Identifies the Property Assessor’s map number.
Group: The letter assigned to a group of parcels on a certain map.
Ctl Map: The controlling map number used to identify the property.
Parcel: The number assigned to each parcel of land (within the group number).
S/I(Special Interest): This applies to property that has separate assessments. (i.e., the city limits may divide a parcel; a commercial business located within a residential property; multiple personal property assessments located on one parcel of property).
Equalization Factor: The ratio between the market value and the appraised value on record in the Assessor’s Office. This ratio is applied to personal property taxes when the ratio is below 90%.
The Agricultural, Forest and Open Space Land Act of 1976, known as the Greenbelt Law, allows certain land to be taxed based on its present use instead of the market value. Two or more separate tracts under the same owner may qualify if one is at least 15 acres and none is less than 10 acres, and if all are part of a farm. To qualify for greenbelt, farm property must produce an average annual gross farm income of at least $1,500. For more information, contact the property assessor’s office.
The physical address of a property.
A unique number identifying a single tax bill.
When greenbelt property is disqualified for any reason, the owner is liable for a rollback assessment, which means a repayment of the taxes saved while the land was classified as greenbelt
Rollback Yrs. (Years)
The years the rollback tax is assessed. The rollback period is three years for agriculture and forestland, five years for open space land and ten years for land under the open space easement.
SSD (Special School District)
Represents special school districts in the County.
Subdivision Name BLK Lot
This information identifies the property as filed in the plat in the Register of Deed’s Office.
Subdivision Name – Name of the subdivision on the plat.
BLK – Block number
Lot – Lot number(s)
Tax Rate per $100 of Assessment
The ratio of dollars of tax per $100 of assessed value. The County Legislative Body sets the tax rate annually. This rate is applied per $100 of the assessed value. (Assessed value divided by 100 x tax rate = amount of property tax)
Tax Yr. (Year)
The calendar year for which the taxes have been assessed.
The total amount of the current year’s tax owed by property owner.