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> Frequently Asked Questions > A taxing authority in my county has recently changed its boundaries (post January 1st deadline); can I add them to the tax roll for the current tax year?  

Frequently Asked Questions: A taxing authority in my county has recently changed its boundaries (post January 1st deadline); can I add them to the tax roll for the current tax year?

Question

A taxing authority in my county has recently changed its boundaries (post January 1st deadline); can I add them to the tax roll for the current tax year? 

Answer

The short answer is no.  Statute indicates that any taxing authority that has a boundary change after January 1st is not able to levy a mill in the current tax year.  However, the Department interprets this deadline as having all changes post marked by January 1st, so changes will be accepted and processed through the 10th of January.
However, the farther away from the January 1st deadline the change occurs, the more difficult it is to accommodate for the current tax year.  The reason for this difficulty is the near perfect timing the government process needs to be successful.  The yearly assessment cycle, as it relates to property tax, continues to move forward (building on itself) throughout the calendar year.
For example, depending on when the boundary changes took place (after the January 1st deadline), the County Assessor may have already finished their Assessment Notices, the Property Tax Division may have already received taxpayer reported information and certified the state assessed values.
As these milestones continue to occur throughout the year, it becomes nearer and nearer to impossible to “unwind” the process to accommodate a boundary change that occurred after the statutory deadline.  Although it can be politically unpopular to deny a taxing authority the changes in funding, it is not done in malice.  The timing of the governmental process makes it near impossible to accommodate these changes in a fair and responsible manner.

Date Posted

10/6/2008 

Submitted By

David Ray, TSG 

Subject

Tax Districts 
Attachments
Created at 11/29/2011 4:39 PM  by David Chapman 
Last modified at 11/29/2011 4:39 PM  by David Chapman