The Department of Revenue oversees the administration of property taxes at state and local levels. In our oversight role, we conduct reviews of county processes and procedures to ensure compliance with state statutes and regulations.
Types of county reports include:
- Individual Program – Review of a single area of property tax administration, such as revaluation, appeals, and levy audits. Currently, our goal is to complete levy audits on a three year cycle where 13 counties are audited each year. The frequency of other reviews varies depending on complexity of the review.
- Property Tax Administration – Comprehensive review of two or more areas of property tax administration.
- Follow-up/Status Documents – After a review is completed, we follow up annually and issue a Status Document of the progress a county has made in meeting requirements identified in the review.
- Best Practice – Identifies best practices used by counties for various areas of property tax administration.
Reports
2024 Board of Equalization Review Follow-up
2024 Levy Audit Follow-up
2023 Levy Audit
2022 Board of Equalization Review Follow-up
2021 Board of Equalization Review Follow-up
2021 Levy Audit Follow-up
2020 Board of Equalization Review
2020 Levy Audit
2016 Levy Audit
2015 Current Use Program Review Follow-up
2014 Current Use Program Review Follow-up
2012 Review of the Current Use Program