The County Clerk is the liaison between the County Assessor, who determines the value of your personal and real property, and the Collector of Revenue, who sends out the tax bills. It is the County Clerk’s responsibility to keep track of the tax rates levied by all of the county’s political subdivisions (school districts, fire protection districts, cities, etc). The County Clerk also serves as the secretary to the Board of Equalization, to which taxpayers can appeal their property assessments.
Assessment Rates & Tax Levy Rates
The County Clerk is responsible for tracking tax rates for all real estate and personal property in the various political subdivisions (school districts, cities, fire protection districts, and other special districts) within the County.
Tax rates are multiplied by your property’s assessed valuation to result in your estimated tax liability (excluding any penalties, processing fees, or late fees).
Board of Equalization
The County Clerk serves as a non-voting secretary to the Board of Equalization (BOE). The BOE is a panel of citizens that hears appeals each summer (typically during the month of July) brought forth by taxpayers regarding their county real estate and personal property assessments. The Board has the authority to decrease, increase, or not change these assessment values based on the facts presented at the hearings. The Board also meets to certify corrections to erroneous assessments.
Appeals to the Board of Equalization may be eligible for a de novo review by the State Tax Commission if the taxpayer does not feel, after their local hearing, that the decision of the BOE is in line with the fair market value of the property.
Requests for appeal to the Board of Equalization must be made in writing and received by the County Clerk.