An official notice of assessed value is sent to the taxpayer of record by the county assessor annually to notify taxpayers of the assessed value on which the following year's property taxes will be based. The assessed values represent market value as of January 1 of the assessment year. Taxpayers have until July 1 or 60 days from the date of the notice (whichever is later) to file an appeal with the Board of Equalization (BOE), however taxpayers are encouraged to contact the Assessor's Office to discuss their new assessment before filing an appeal with the BOE.
A property tax statement is sent to taxpayers of record by the county treasurer typically in February of each year and is a notification of property taxes owing for that year. The assessed value on the tax statement is the value of the property as of January 1 of the prior year. First half taxes are due April 30 and second half taxes are due October 31 annually.