All Property

• All existing real estate, as of July 1 of each year, is assessed and placed on either the secured or unsecured tax roll. The secured tax roll represents taxes that are assessed against real property, including land and structures. If taxes on a property that is part of the secured roll remain unpaid after a period of time, the property may be sold to cover the taxes owed. The unsecured tax roll refers to property that can be relocated, such as business equipment and fixtures. If unsecured taxes are not paid, a personal lien is filed against the owner, not the property.
   

Real Property

• Assessed value includes all improvements to the land such as wells, septic systems, buildings, fencing, sheds and other general upgrades.
   

Personal Property

• Business Personal Property includes cash registers, tables and chairs, computer systems, telephones, heavy equipment that is not licensed, etc. Business property is reassessed annually, and business owners must file a business personal property declaration by July 31 of each year. This declaration accounts for the cost of all supplies, equipment, fixtures and improvements. Business inventory is exempt from taxation. Self-employed business owners working from a home office are also required to submit this statement.
   

Manufactured homes

• All manufactured homes, including those on permanent foundations, are subject to assessment on the local tax roll.