Digest Review Status Table Definitions

County

Each county presents their tax digest to the Commissioner each year for approval before property taxes can be billed and collected.

 

Review Year

One-third of the counties' digests are examined in their digest review year by the Commissioner and are either approved or conditionally approved by August 1 of the next tax year.

Received Date

Actual date the county's digest is presented to the Commissioner for approval to bill and collect property taxes.

Reviewed Date

Actual date the county's digest is examined in their digest review year by the Commissioner and either approved or conditionally approved by August 1 of the next tax year.  The purpose of the digest review procedure is to equalize county property tax digests between and within the counties. 

Status

A    -  indicates the digest is approved
CA -  indicates the digest is conditionally approved

$5 Parcel Penalty

The Commissioner will assess the county governing authority a penalty of $5.00 per taxable parcel of real property and the withholding of state grants to the county if deficiencies are not corrected in two digest review years.

 

1/4 Mill Assessment

The Commissioner assesses the county additional state tax of one-quarter of a mill equal to the difference of the proper assessment ratio and the county’s digest if the assessment ratio deviates substantially from the assessment ratio required by law.

Appealed

The local governing authority can file an appeal within 30 days of receipt by the board of tax assessors of the Commissioner’s conditional approval or assessment of additional state tax of the digest.

 

Hearing

The hearing officer will set a date to hear the appeal within 10 days of receipt.  Most appeals do not reach the actual hearing.  The Commissioner is authorized to enter into an agreement with the county to specify a plan to correct the deficiencies and defer or permanently waive the $5 parcel penalty.

Final Status

A    -  indicates the digest is approved
CA -  indicates the digest is conditionally approved
CO - indicates under consent order, an agreement between the Commissioner and the county to specify a plan to correct the deficiencies and defer or permanently waive the $5 parcel penalty.