Frequently Asked Questions
What Types Of Properties Are Assessed?
Property tax is imposed on the assessed value of the property. Taxable property is divided into two types of tangible property:
Real Property includes land, improvements attached to the land, and all rights inherent in ownership. Real property is valued in compliance with state law using accepted mass appraisal principles. The assessment of “improvements” to real property include additions to or enhancements of raw land. Buildings, structures, and attachments to land are considered “improvements” as permanent additions to the real property, which are designed to enhance the overall value of your property. Common examples of "improvements" can include single family residences, mobile homes, paving, wells, water systems, and septic systems.
Personal Property includes any property that is not real property, that is, not permanently affixed to or a part of real estate. Machinery, equipment, furniture, fixtures and supplies associated with commercial, industrial or agricultural enterprises are assessed and taxed as personal property. Business inventories, household goods and personal effects are exempt from the property tax.
(Real and personal property are taxed at the same rate.)
Destroyed Property
Any real or personal property placed upon the assessment roll of the year that it is destroyed in whole or in part, may be eligible for reduction in value.
Property Transfers
Transferring property, real or personal, can often be a complicated process. Generally, a conveyance document/deed must be recorded. Our office does not provide any legal documents nor can we offer any legal advice in this area. In most cases, our office would suggest contacting a Title Company or Real Estate Attorney should you require any legal counsel.
Please refer to the Treasurer’s Office & Recording Office, respectively, for inquiries regarding the documents required and fees associated with the transfer of property, payment of property taxes and recording of documents, etc.