Board of Tax Assessors

The County Board of Tax Assessors, appointed for fixed terms by the County Commissioners, in all counties except one, is responsible for determining taxability, or the appraisal, assessment, and the equalization of all assessments within the county.

Types of Assessment Programs

Two general types of specialized or preferential assessment programs are available for owners of certain types of property.

Agricultural Properties Program

One of these programs authorizes assessment at 30% rather than 40% of fair market value for certain agricultural properties being used for bona fide agricultural purposes.

Conservation Use Program

The second type of preferential program is the Conservation Use program, which provides that certain agricultural properties, timberland property, environmentally sensitive property, or residential transitional property is to be valued and assessed for ad valorem tax purposes at its current use value rather than its fair market value.

Requirements

Each of these specialized or preferential programs requires the property owner to make a covenant with the Board of Tax Assessors to maintain the property in its qualified use for at least 10 years in order to qualify for the preference. The Board of Tax Assessors can explain the ownership and use restrictions regarding property qualifying for either of these programs.

Other Land Assessment Programs

Other Land Assessment Programs that are available:

• Brownfield
• Environmentally Sensitive
• Landmark Historical
• Residential Transitional