Chapter
| Update Summary
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2 – Assessor Certification
| Page 9: Add information for 2025 Act
240 and eligibility for non-citizens to receive an assessor certification |
4 – The Assessment Cycle and Dates Governing Assessment
| Page 4: Update for new Real Estate Transfer Return (RETR) system
Page 9: Add Municipal Assessment Report (MAR) form number |
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5 – Public Relations in the Assessment Office | Complete chapter reorganization and update |
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6 – Statutory Revaluation and Reassessment | Complete chapter reorganization and update |
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7 – Assessment Roll and Parcel Information | Page 5: Add MAR form number
Page 6: Update for new RETR system
Pages 11, 26, 32: Update Managed Forest Law (MFL) & Forest Crop Law (FCL) references |
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8 – Data Collection and Reporting | Page 5: Remove historical reference
Pages 6, 8, 15, 16: Update MFL & FCL references
Pages 6, 19: Update for new RETR system
Page 8, 19, 21, 24: Add MAR form number |
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9 – Real Property Valuation | Page 25: Update for new RETR system
Page 37: Update information on effective tax rates |
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10 – Assessment / Sales Ratio Analysis | Pages 2, 3, 12, 13: Update for new RETR system
Page 15: Update MFL & FCL references
Page 21: Clarification updates |
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12 – Residential Property Valuation | Page 36: Update for new RETR system |
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14 – Appendix B Calculating Use-Value Guidelines for Agricultural Land Assessment | Pages 2-7: Update use-value calculations
Page 10: Update FAC members |
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14 – Tax 18 Conservation Programs | Pages 4-5, 7: Annual updates |
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15 – Undeveloped Land | Page 11: Update MFL & FCL references |
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17 – Manufacturing | Pages 17-2, 17-3, 17-8, 17-14, 17-15, 17-25, 17-26: removes references to personal property and schedules no longer used |
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18 – Personal Property | Pages 1, 2, 9, 10, 12: Update MFL & FCL references
Pages 2, 13, 14, 20, 21, 22: Update for 2025 Act
117 and the recreational prefabricated structure exemption |
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19 – Property Tax Exemptions | Page 38: Update MFL & FCL references |
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21 – Legal Decisions and Attorney General Opinions | Page 78: Update for 2025 Act
117 and recreational prefabricated structure exemption |
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Appendix | Pages 24, 29: Update MFL & FCL references |
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Glossary | Pages 3, 37: Update MFL & FCL references |