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
2023 Levy Audit Report
2023 Review of Property Tax Administration
2023 Levy Audit Follow-up
2022 Levy Audit Report
2021 Board of Equalization Review Follow-up
2020 Board of Equalization Review
2019 Property Tax Administration Review
2019 Levy Audit Follow-up
2018 Levy Audit Follow-up
2017 Levy Audit Follow-up
2016 Levy Audit
2013 Levy Audit