The County-wide Base Year values contained herein
have been provided by the Office of Property Assessments. Property data are
updated on the website twice a month. All values represent the calculated Base
Year market value of the property as of January 1, 2002, unless otherwise
updated due to permits, appeals, corrections, flood loss or catastrophic loss.
Every July, the State Tax Equalization Board (STEB) releases a sales ratio study
comparing the County assessed values to current sales prices. The most recent
STEB ratio, for the year 2010, was 85.8%. That means for 2010, on average
County-wide, the assessed values were within 85.8% of the 2010 sales prices.
Base Year values are subject to ongoing maintenance throughout the year. In
accordance with the County's Administrative Code and State statutes, values may
be adjusted for the following reasons:
The Office of Property Assessments can adjust Base
Year values through the administrative change process for factual, mathematical
or clerical errors.
Base Year values can also be adjusted due to a
change in the physical nature of the property with building permits for
additions or demolitions, or due to recorded subdivision plans.
The Board of Property Assessment Appeals and Review
and the Board of Viewers are separate entities from the Office of Property
Assessments with the authority to hear appeals and make decisions that can
change assessed values. The property owner and the taxing bodies are notified
and the appeal decisions are regularly posted on the website.
All property data have been provided by the Office of Property Assessments and
do not include minor, detached structures such as garages, swimming pools and
sheds that may be assessed to the parcel. Sales prices are for the latest
recorded sale and may not reflect invalid sales such as sheriff sales, love and
affection sales or multiple parcel transactions. In the case of newly
constructed buildings, the amount of the sale may reflect only the purchase of
the vacant land. Therefore, sale-to-assessed-value comparisons can be
Local and County values may differ due to various abatement programs. To see
information on the abatement programs for which you may qualify, please go to
Property Assessments Home Page.