What is reassessment?
Reassessment is the reevaluation of all properties in a given area for the purpose of establishing a new tax base. Tax bills are the product of the assessed valuation of the property and the cost of municipal, county and school district services. Remember, reassessment is not tax reform.

Taxes continue to support the municipality in which you live, your school district and the County. Reassessment does not change this. The Legislature promulgates laws that affect how property is taxed. These laws are then interpreted by the Department of Local Government Finance who are responsible for drafting and writing new appraisal manuals, rules and regulations, bulletins, directives, and forms for the assessment of real property. In addition, the courts, particularly the Tax Court and the Supreme Court issue rulings that may clarify or change the scope and direction of reassessment activities.

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1. What is reassessment?
2. Why do we have cyclical reassessment?
3. Can I determine if my taxes will increase with reassessment?
4. How is cyclical reassessment conducted?
5. How can I make sure my assessment is correct?
6. What about business, commercial, industrial or public properties?