Assessor's Office
Assessor: Danny Hagen
| General Information/Property Tax Levy Limitations | ||||||||||||||||||||||||||||||||||||||||||||
| The state constitution and subsequent statutes limit the amount of levies which can be imposed upon you to a total of 1% of your assessed value, ($10 per thousand dollars of assessed valuation). The following is a simplified listing of the basic statutory levy structure: | ||||||||||||||||||||||||||||||||||||||||||||
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| These levy rates
are statutory maximums. As you will probably notice, the sum of these
rates in either column exceed $10.00 (1%). The assessor is statutorily
obligated to reduce such requests until compliance is achieved. Such reductions
are made in accordance with a mandatory proration schedule.
Levies, such as Hospital, fire and others, have all been originally approved by the voters. Further levy limitations on "regular levies" are imposed by the statutory 101% law, which restricts the regular levy amount each year to 101% of the highest amount of the previous three year's taxes. The 101% limit does not apply to voter approved bonds, levies or Special Assessments and applies to a taxing district budget, not to an individual property. For "excess levies" (voter approved issues), the voters set the dollar figure at the time of the election, therefore no matter what your assessed value is, the "special levy" will be adjusted up or down in order to generate the revenue which was approved by the voters. In addition to regular levies which have statutory limits, the following voter approved levies are currently being collected from you, depending upon which tax code your property is located within:
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