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2019 Schedule of Values, Standards and Rules


In accordance with the general statutes, the assessor must prepare the Schedule of Values, Standards and Rules (SOV) to be used in appraising real property at its true value and at its present-use value as of the January 1, 2019, the effective valuation date.  The SOV must be reviewed and approved by the Board of County Commissioners prior to the effective date. The multi-week process began with the presentation of the schedules on August 28, 2018 and will conclude with the final adoption on October 23, 2018.  A public hearing will be conducted by the Board at its September 25, 2018 meeting.                           

Beginning on August 29, the schedules are open for public inspection during regular office hours in the Office of County Assessor.  For the first time, the schedules are also being made available on this site.

Schedule - Table of Contents
Components of a Reappraisal
Statutory Requirements
Property Valuation
Data Inventory
Neighborhood Delineation
Land Valuation
Cost Approach to Value
Sales Comparison Approach to Value
Income Approach to Value
Standard Review Procedures
Present Use Schedules
Supplemental Data