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Property Taxation

Through its Division of Property Taxation (DPT), DOLA coordinates and administers the implementation of property tax law through the state’s 64 counties. It operates under the leadership of the property tax administrator, who is appointed by the State Board of Equalization (state board). In promoting equalization of property valuation for property tax purposes and in providing assistance to county assessors, DPT’s activities are divided into several sections.

 

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This unit prepares and publishes administrative manuals, administrative procedures and instructions. It conducts schools and seminars regarding the administrative functions of the assessors’ offices. It conducts field studies and provides statewide assistance in title conveyance, mapping, abstracting valuations, certification of values of taxing entities, and feasibility studies. The section also investigates taxpayer complaints regarding improper appraisal or valuation practices of classes or subclasses of property or complaints regarding property tax laws that have been violated. It is responsible for various studies and reports such as the Residential Assessment Rate Stud and the Property Tax Administrator’s Annual Report to the Governor and the General Assembly. It also coordinates with agencies having an interest in property taxation. In addition, the field staff work closely with assessors in all areas of property taxation.

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Appraisal standards prepares and publishes appraisal manuals, appraisal procedures and instructions. It holds schools and seminars regarding all areas of appraisal. It conducts field studies and provides statewide assistance in agricultural land classification, natural resources and personal property valuation, as well as assistance in the valuation of residential, commercial and industrial property. The section assists in reappraisal efforts, reviews internal appraisal forms used by assessors, and investigates and responds to taxpayer complaints regarding improper appraisal or valuation practices of classes or subclasses of property or complaints regarding property tax lawsuits that have been violated.

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The Exemptions section is responsible for determining qualification for exemption from property taxation for properties that are owned and used for religious, charitable and private school purposes. Currently exempt property owners are required to file annual reports with DPT to continue exemption.