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Property Tax

Taxation on real and personal property makes up a significant portion of city tax revenues.  Property can only be taxed on an ad valorem basis, which is a percentage of the total market value.  Property taxation is highly regulated in terms of what can and cannot be taxed, as well as the amount of tax burden that can be levied on property.

Second through sixth class cities conduct annual assessments on all taxable property (other than motor vehicles and motorboats) to gauge the appropriate amount of property tax due.  This can be accomplished either through a county (the property valuation administrator) or city assessment office. 

Current exemptions exist on many items and situations such as fraternal organization finances, private land for senior citizens, transient mobile homes and more.  For this reason cities should be aware of what they can and cannot tax within their jurisdiction.  Maximum property tax levels also vary based on the size of the city, and House Bill 44 (1979) placed strict limits on raising property tax rates from year to year.





Contact Us
  • Want guidance on calculating your compensating tax rate?  Contact Joseph Coleman.
  • Want to know what public hearings are required related to property taxes?  Contact Chris Johnson.
  • Need to know the procedure for increasing your city's ad valorem taxes?  Contact Chris Johnson.
If you would like to suggest an addition to the topic list or suggest a correction, please contact Joseph Coleman.