Property taxes are administered by the county. Taxes are imposed each year on real or personal property based on the market value of property and the combined levy rates of all taxing districts which apply at that location. Property is classified as real or personal, and the same tax rate applies to each type. You will pay real property tax if you own or are purchasing your child care facility. Real property includes land and buildings, and is valued by the county assessor's office.
Personal property (pdf) includes:
- Business equipment.
If you use this kind of property in your business, you will owe personal property tax. You must file an affidavit with the county assessor by April 30 of each year listing the personal property used in your business.
After determining the value of real and/or personal property, the assessor mails owners a "Change of Value Notice." The notice is not a tax bill. The county treasurer mails property tax statements during February of each year. To avoid late payment penalties you must pay the first half of your property taxes to the county treasurer by April 30 and the balance by October 31.
Questions about assessed property values, appeals, personal property or relief programs should be directed to your county assessor's office. Questions about tax statements or payments should be directed to your county treasurer's office.