Appraisers do not create value. People determine value by their transactions in the market place. The Appraiser simply has the legal responsibility to analyze those transactions and appraise individual properties based on what is happening in the market place. The Appraiser reviews recent real estate sales and considers local economic conditions in order to maintain the most current value of the property in the county. The Appraiser’s goal is to equalize property values, which will create fair distribution of the taxes that pay for many community services.
| Real Property | Personal Property | |
|---|---|---|
| Jan 1 | Valuation Date | Previous year's property rendition sent to owners of record. |
| Mar 1 | Change of Value Notice mailed | |
| Mar 15 | Renditions for existing and new personal property due back | |
| Apr 1 | Notice of current valued mailed | |
| May 10 | Second half of previous year taxes due, if not paid | Second half of previous year taxes due, if not paid |
| May 15 | Informal hearing must be completed | |
| May 20 | All informal appeal results must be mailed | |
| Jun 1 | Tax roll sent to County Clerk | Tax roll sent to County Clerk |
| Dec 20 | First half of tax due | First half of tax due |
