Office of the Lieutenant Governor

Division of Real Property Tax 

Q.       How are the 2006 Real Property taxes calculated?

A.       The 2006 Property taxes are calculated using the method of assessment that was used in 1998 and applying the 1998 tax rate of .0125 x 60 percent of the assessed value.   

Q.                If I began construction on my house in 2007, does this bill include that house?

A.                No. Only improvements that existed in 2006 are reflected in this bill.  

Q.        I paid the 2006 property tax bill that was issued in 2008.  What happens to my payment?

A.                Property owners who paid the previously issued 2006 tax bill will see a credit applied for that payment. This reduces your balance due. Any overpayments will be applied to future tax years.   If you made a payment and it was not applied, please contact the office in your district. 

Q.                How much has my bill changed from my 2005 property tax bill?

A.                Generally, your bill should remain the same as the one issued for 2005, except for those properties with new construction in 2006. These improvements will be valued using the method of assessment used in 1998. Please note that the 2005 bills were also assessed at the 1998 level.  

 Q.                What can I do if I disagree with my revised 2006 tax bill?

A.                Property owners who are dissatisfied with their values may visit the Offices of the Tax Assessor to discuss their assessment.  If you remain dissatisfied, you may file a formal appeal with the Board of Tax Review before November 3, 2010.  

Q.        When do the revised 2006 bills become delinquent?

A.        The revised bills will become delinquent on October 15, 2010.  

Q.                I purchased the property in 2006.  Who receives the property tax bill?   

 A.                The 2006 tax bill will be issued to the owner of record on January 1st 2007.  If you purchased the property in 2007 or after, you should contact the Office of the Tax Assessor for a copy of the bill. 

Q.        I sold the property. Why am I still getting the tax bill?

A.        The 2006 tax bill is sent to the owner of record as of January 2007. You may forward the bill to the new owner for payment or notify the Tax Assessor’s Office.    

Q.                I have a delinquency from a prior year. Is this amount included on my 2006 tax bill?

A.                No.  Any prior years taxes due will not be reflected on your 2006 tax bill.  However, if you are delinquent in your payments for years prior to 2006, you should contact the Office of the Tax Collector to determine the amount owed and to make arrangements to pay those taxes.  

Q.                Are all the Credits that were applied towards the previously issued 2006 bills the same for this revised bill?

A.                The Tax Credits have reverted to exemptions that were applied before 2006.  See chart below.

Q.        Can payments be made online?

A.        The Lt. Governor’s Office is presently unable to accept online payments. Payments can be made by check, cash, debit card, money order, or credit cards (Visa and Mastercard only).

Q.                Can I expect my 2007 bill to be like my revised 2006 bill?

A.           Yes - unless the injunction is lifted by the District Court.

Q.        Why is my revised 2006 bill higher than my original bill?

A.        Even though your assessed value was higher on the original bill, in an effort to reduce the tax burden, the administration reduced the tax rates and offered additional exemptions. This resulted in a reduced  tax bill from the one received in 2005.