The 2017 Property Tax Assessment Policies and Practices Survey, conducted by the International Association of Assessing Officers, presented 43 questions about property tax assessment systems in the United States and Canada to state/provincial level assessment and/or oversight agencies. The following graphs and maps show results for some of the topics covered in the survey.

Staffing Levels

Question 4 asked respondents to indicate how staffing in their office has changed since 2012.

Staff Counts

Agency Roles and Authorities

Across the United States and Canada, there are variations in the assessment systems, often times resulting in different roles and authorities. In question 5, respondents indicated the roles and authorities of their agency.

Maps

Click on the tabs below to see the roles and authorities by state/province.

Audits by Law

Audits by Request

Compel Reassessments

Credentials

Direct Equalization

Education

Indirect Equalization

Ratio Studies

References

Rulemaking

Standards

Statewide Central Assessments

Statewide Local Assessments

Technical Assistance

Centrally Valued Property

The definition of centrally valued property varies by state/province. Question 8 looks at these variations by property type.

Maps by Property Type

The tabs below contain maps showing the breakdown of central and local valuation of each property type by state and province.

Water Utilities

Toll Bridges

Telecommunications Equipment

Railways

Railroad Cars

Oil Refineries

Oil Pipelines

Oil Inventory

Mines

Mineral Reserves

Green Energy

Gas Utilities

Farm Land

Farm Equipment

Electric Utilities

Commercial Airlines

Air Pollution Controls

Chief Assessment Officers

Across the United States and Canada, there are variations in how chief officers in assessment take office. Question 9 looks at the breakdown in appointed and elected officers.

Appeal Volume

Question 13 looked at changes in the volume of formal appeals for centrally assessed properties since 2012.

Appeal Board Training

Each state and province has its own appeal board/council/tribunal responsible for hearing formal appeals on centrally assessed properties. Question 14 asked respondents to indicate if formal training was required.

Public Access Controls

Question 18 asked respondents to indicate any controls on how property information is accessed by the public.

Confidentiality Laws

Question 19 asked respondents to indicate if there had been any changes in records confidentiality laws or practices since 2012.

Assessed Value Limits

In some states and provinces, there are limits on increases in assessed value. Question 20 asked respondents to indicate which, if any, property types were affected by such limits in their state/province.

Maps by Property Type

Click the tabs below to see a map of limits on assessed value by state/province.

Agricultural

Commercial

Industrial

Residential

Residential Rentals

Unimproved Land

Level of Exemption

Across Canada and the United States, each province and state establishes exemptions and/or statutory valuation procedures for different property types. Question 21 inventories the level of exemption by property type.

Maps by Property Type

Click the tabs below to see a map of exemption status by property type in each state/province.

Agricultural

Commercial Airlines

Private Airplanes

Business Inventory

Cemeteries

Charitable Organizations

Fraternal Organizations

Government

Green Energy

Historic

Low-Income Housing

LEED Certified

Machinery

Minerals

Nonprofit Care Facilities

Nonprofit Hospitals

Oil & Gas

Other Nonprofits

Tangible Personal Property

Intangible Personal Property

Public Universities

Private Universities

Railroads

Registered Vehicles

Religious

Residential

Residential- Nonprofit Owned

Site Improvements

Telecommunications

Timberlands

Public Service Utilities

Reassessment Cycles

Question 39 asked respondents to indicate if their state/province had a mandate for legally required reassessment cycles, even if local jurisdictions reassessed more frequently.

Property ID Systems

Question 42 inquired about state/provincial uniform property identification numbering (PIN) systems.