Wendorff Assessing

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What goes into determining how much I will be paying in property taxes and who is responsible for levying the property taxes?

It is the Assessor’s primary responsibility to determine the fair market value of your property, so that you and other taxpayers may contribute a fair share of support for the community services you receive based on the market value of your property.  It is NOT the Assessor’s responsibility to set budgets or tax rates.

Annual budgets and the tax levy needed to support these budgets are determined by the municipality, the school district, the fire department, the county government, and any other local taxing districts that serves the municipality.  The local tax rate is calculated in December by the municipality and is based on these budgets.  The tax bill that you receive in December includes the taxes levied by these other jurisdictions in addition to the local taxes.  The tax rate is calculated by dividing the amount of taxes needed to support the budget (levy) by the total assessed value of all taxable property in the municipality.

           Tax Rate = Levy divided by Total Assessed Value

Once the rate is set, the assessed value of your property is used to determine your portion of the levy.  The tax rate when multiplied by the assessed value of your property, equals what you owe in property taxes.  The tax rate is often expressed in terms of dollars per thousand, or as a “mill rate.”

           Taxes Owed = Assessed Value times Tax Rate