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. Levy audits are completed 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.
2021 Board of Equalization Review Follow-up
2019 Levy Audit
2017 Board of Equalization Review Follow-up
2016 Board of Equalization Review
2016 Board of Equalization Review Follow-up
2016 Current Use Program Review
2014 Levy Audit