Tax rates are established as a result of a budgetary process. Each governmental agency provides a budget that will cover the cost of maintaining their respective agency for a fiscal year. The budget requirements are totaled and that amount is divided by the total assessed value of property for that subdivision to establish the tax rate. The tax rate is stated as a percent or amount due for each $100 of assessed value. THE COUNTY ASSESSOR IS NOT RESPONSIBLE FOR ESTABLISHING THE TAX RATE.
Real property includes all lots and land, buildings, fixtures and improvements and mobile homes, which are used for residential, office, commercial, and agricultural purposes.
Personal property is defined as tangible, depreciable, income-producing property including machinery, equipment, furniture and fixtures.
· Anyone that owns or holds any taxable, tangible
personal property on January 1, 12:01 a.m. of each year.
· Anyone that leases personal property to another person.
· Anyone that leases personal property from another person.
· Anyone that brings personal property into Cherry County between
January 1 at 12:01 a.m. and July 1, must list the property for
assessment before July 31, unless it can be shown that the personal
property was purchased after January 1 or that it was listed for
assessment in another jurisdiction.
No. You can only protest your valuation.
First, contact the Assessor's office and have an appraiser explain to you how your value was arrived at. This gives the Assessor a chance to correct possible errors and answer your valuation-related questions.
You may file an appeal of your valuation with the County Board of Equalization during the dates prescribed on your valuation notice. You may appeal your valuation only, not your tax bill.
Your mailing address is obtained from the 521 Real Estate Transfer Statement. If this address is incorrect or you have moved, you must notify the assessor’s office. It is your responsibility make sure this information is correct.
You may view this information on the Cherry County GIS or you may visit the Assessor’s Office to review your property record card. http://www.cherry.gisworkshop.com
Present evidence that the Assessor has valued your property above its market value or is not equalized with similar properties in the county.
You may file an appeal to the Tax Equalization and Review Commission.