Douglas County

Property Owner's Legal Responsibility

The owner of property on January 1 in any year shall be liable for taxes for that year. The owner shall also be liable, on a proportionate basis, for the increase in assessed value attributable to the construction of new or added buildings, structures, or improvements on property from the date the new or added improvements were inhabitable and fit for occupancy or for intended customary use to December 31 of that year. The owner shall notify the assessor or Supervisor of Assessments, within 30 days of the completion of the improvements and request that the property be reassessed.

Likewise, the owner of the property on January 1 shall be entitled to a diminution, on a proportionate basis when improvements were destroyed and rendered uninhabitable or otherwise unfit for occupancy of for customary use. The owner must notify the assessor or Supervisor of Assessments within 90 days after the destruction of such improvement. Failure to notify within 90 days shall result in no diminution of assessed value of this property.

The property owner is responsible for notifying the assessor of Supervisor of Assessments when they move. This will ensure that there will be no delay in the arrival of the property tax bill. This will also ensure that the property owner receives the proper exemptions on the correct property in the correct year.

If the property owner believes that the assessed value is incorrect, the owner can contact the township assessor to review the assessed value for the current assessment year. If the property owner does not agree with the value placed on the property, that property owner can appeal to the Supervisor of Assessments. The next step in the process is the Board of Review during the time that they are in session. The Board of Review is in session from the day that the Supervisor of Assessments sends Notices of Assessment Change until all the complaints have been reviewed.

There are many things you should report to your local assessor like: