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Property Assessment Directives

Index of Directives        ||        Full Set of Directives


Directive Subject Title Date Issued
12-2
Doc Stamp
Deeds to Trustees – Documentary Stamp Tax for Trusts and Certificate of Exemption
[html]  [pdf]
05-09-2012
12-1
Sales File
Level of Value and Quality of Assessment Measurement for 2012 Assessment Year
[html]  [pdf]
01-23-2012
Supersedes Directive 11-1
11-8

Sales File

State Sales File Procedure for Adjusting and Reporting the Assessed Value of Agricultural Land Included in Sales of Non-Agricultural Land
[html]  [pdf]

08-16-2011
Supersedes
Directive 05-7

11-7
Sales File

“Date of Sale Assessed Value” in the State Sales File
[html]  [pdf]

08-16-2011
Supersedes
Directive 05-1

11-6
Sales File
Date of Sale for Sales File Purposes on Transfers of Real Property
[html]  [pdf]

08-16-2011
Supersedes
Directive 03-3

11-5

Fixtures and Trade Fixtures

Fixtures and Trade Fixtures Classification as Real or Personal Property
[html]  [pdf]

08-16-2011

11-4
Sales File

Usability Codes for Qualification of Sales in the State Sales File
[html]  [pdf]

08/11/2011
11-3
Wind Energy
Assessment of Wind Energy Generation Facilities
[html]  [pdf]
7/22/2011
11-2
Real Property
Real Property Tax Credit and Tax Statements for Years 2011 and 2012
[html]   [pdf]
7/1/2011
10-1
Carline Companies
Carline Company Time/Speed Study Procedures
[html]  [pdf]
3/29/2010
09-4
Agricultural Land 
Classification of Irrigated Cropland  Subject to Water Use Agreements
[html]  [pdf]
8/25/2009
09-1
Report
Real Property Abstract of Assessment Extension Procedure
[html]  [pdf]
3/10/2009
08-5
Sales File
Filing of Sales Data for Development of the State Sales File
[html]  [pdf]
12/29/2008
08-3
Real Estate Transfers
Real Estate Transfer Statement Form 521 Changes Effective January 1, 2009
[html]  [pdf]
12/18/2008
All other directives have been superseded by other directives, incorporated in regulations, or obsolete due to repeal of laws.