Monday, March 25, 2019
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The three major departments are:
Ad Valorem Tax – A tax imposed on the basis of value.
Apportionment – The distribution of property tax collections to individual taxing agencies.
Assessed Value – The taxable value of a property against which the tax rate is applied.
Exemption – A reduction in assessed value applied to a property, such as the Homeowners' Exemption, granted when the property is the owner’s principal place of residence.
Fiscal Year – The period of July 1 through June 30.
Lien date – 12:01 a.m. January 1. The time as of which property is valued for tax purposes. Also, the date when taxes are levied and become a lien on the property. The lien is removed when taxes are paid, canceled, or the property is sold for taxes.
Net Assessed Value – Taxable amount of assessed property; derived from the total assessed value minus any exemptions.
Re-Assessable Event – Changes of ownership or completion of new construction. These events usually require the property to be re-assessed and the difference between the old assessed value and the new assessed value to be reflected on the Supplemental Tax roll.
Special Assessments – A charge in addition to any ad valorem taxes included on a tax bill. Special assessments are not based on the assessed value of the property and are levied on a parcel basis.
Secured Property Taxes – Taxes that are assessed against real property (e.g. land or structures). The tax bill creates a lien that is “secured” by the land/structure even though no document is officially recorded.
Supplemental Refund – Created when the new assessed value from a re-assessable event is less than the old assessed value.
Supplemental Taxes – Additional taxes resulting from a re-assessable event. A supplemental tax is generated when the new net assessed value exceeds the old net assessed value and the difference between the two values is multiplied by the tax rate and then prorated from the date a re-assessable event occurs to the end of the fiscal year.
Taxing Jurisdiction – An entity, such as the county, cities, schools and special districts, that has statutory authority to levy ad valorem taxes or special assessments.
Unsecured Property Tax – Taxes that are assessed to property that can be relocated and is not real estate, such as business equipment, fixtures, boats, or airplanes.
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