Property tax alone brings in about 29% of the yearly budget. Sales tax brings in an additional 6 to 7%, while the balance comes from more than 100 other types of taxes and sources of revenue.
When levying property taxes, it is the responsibility of the County Assessor to determine the proper land use category for each individual parcel. Land may be zoned as agricultural, commercial, industrial, vacant, or residential, each with many different subcategories. The base tax rate is the same for all categories, but the what determines the tax charged for a particular parcel is, for residential, the latest market valuation. For other properties, like commercial, it is the specific use of the parcel. For example, retail business has a commercial taxable rate which differs from office space. Agricultural land tax is based on grazing classifications, irrigation, and type of usage. Agricultural land, generally, has a low tax rate. Commercial land, which holds a business of some type is assessed a higher tax rate. Homesites are taxed based on their assessed value. It makes sense that land zoned for agriculture but used commercially needs to be reclassified to be assessed fairly. As a commissioner I will work closely with the Assessor’s office to ensure proper taxes are collected fairly and equitably, based on state statutes.