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Johnson County property owners to receive reappraisal values

Property owners in Johnson County will soon receive an “Assessment Change Notice.”  This is not a tax bill.  This notice reflects the market value of a property as determined by Johnson County appraisers during the state mandated countywide reappraisal.  To date, the 2016 Reappraisal necessitated the least percent change in property values as well as total number of changes in recent history.
The assessor of property and his staff will be available to discuss the new appraisal with property owners who have questions or disagree with their new values.  Property owners who disagree with the new appraisal after meeting with the assessor’s office may appeal to the County Board of Equalization.
The County Board of Equalization will meet the first five business days of June, which will allow property owners the opportunity to offer evidence supporting what they believe the actual value of their property to be.  Property owners still dissatisfied with their new appraisal after meeting with the county board may then appeal to the State Board of Equalization.
The property assessor does not set the tax rate.  The tax rate is determined by each county and city governing body based on budgetary needs.  Property taxes are determined by applying the local tax rate to the assessment for each property.
State law requires that in a reappraisal year each taxing jurisdiction must establish a “Certified Tax Rate,” which will generate the same total revenue as the previous year, thereby preventing governments from increasing revenues due to the reappraisal. The local governing body may, however, pass a tax increase by adopting a tax rate higher than the certified rate only after a public hearing held with the advertised intent of exceeding the certified rate.
Property owners with agricultural, farm, or open space land may be eligible for relief under the Agricultural, Forest and Open Space Land Act of 1976, more commonly known as the Greenbelt Law.  This law allows qualifying land to be taxed based on its present “Use Value” rather than current “Market Value.”  “Use Value” is determined solely by the state.  Property owners should contact the county assessor for assistance in determining if their property qualifies for Greenbelt status.
Property tax relief may also be available to homeowners age 65 or over, permanently and totally disabled homeowners, and disabled veterans who qualify per the current state guidelines.  Property owners should contact the county trustee or city collecting official for details on the Property Tax Relief Program.