Assessor's Office

The Assessor determines the value of all real and personal property in the City every year. Assessments may change based on factors such as additions to the property, removal of improvements to the property, damage by fire, etc. Property owners are responsible for reporting any changes that could affect values. The State Tax Commission provides the guidelines for determining uniformity and equity. According to state law, all property is required to be assessed at 50% of the true cash value as of December 31st.

These assessments are used to determine property tax bills. Tax bills are determined by multiplying your taxable value (not assessed value) by the local millage rates.

All records are available to the public for review. The annual property assessment notices are mailed to property owners prior to the first scheduled Board of Review meeting in March. These dates will be listed on your assessment notice.

Principal Residence Exemption

Since voters passed Proposal A in 1994, persons who own and occupy their home as their principal residence may claim an exemption from the 18 mills levied by the local school districts for operating purposes. The Principal Residence Exemption Affidavit can be used by taxpayers to file a request for a Principal Residence Exemption when moving into a Principal Residence property.

PRE Form #2368 must be submitted to the local assessor by June 1 for the immediately succeeding summer tax levy and all subsequent tax levies or by November 1 for the immediately succeeding winter tax levy and all subsequent tax levies.