If you as a property owner have any questions regarding your property assessment please feel free to call the Assessors' office anytime during regular office hours. We welcome you and encourage you to review your property record file for accuracy and up to date information.

As a property owner you should also know that Section 27(5) of the General Property Tax Act states the following: " Beginning December 31, 1994, the purchase price paid in a transfer of property is not the presumptive True Cash Value of the property transferred.  In Determining the True Cash Value of transferred property, an assessing officer shall assess that property using the same valuation method used to value all other property of the same classification in the assessing jurisdiction."

Therefore, a Board of Review does NOT have the authority to change an assessment based on a sale price. This is what the State Tax Commission means when it says a Board of Review or Assessor cannot "follow sales". "Following sales" is defined in the assessor's manual as the practice of ignoring the assessment of properties which have not recently been sold while making significant changes to the assessments of properties, which have been sold.  The practice of following sales results in assessments that are not uniform.