Chapter 32: Real Property Tax

This chapter contains the following:

1 Taxable Real Estate
2 Exemptions for Elderly Individuals and Individuals with Disabilities
2.1 Local Deferral of Real Estate Tax
2.2 Partial Tax Exemption in Redevelopment or Conservation Areas or Rehabilitation Districts
2.3 Exemption for Disabled Veterans
2.4 Exemption for Surviving Spouses of Members of the Armed Forces Killed in Action
2.5 Exemption for Surviving Spouses of Certain Persons Killed in the Line of Duty
3 Other Exemptions, Credits, Partial Abatement, Apportionments, Classifications
4 Special Assessment for Land Preservation
4.1 Tax Increment Financing
4.2 Local Enterprise Zone Development Taxation Program
5 Reassessment/Assessment Cycles
6 Who Performs Reassessment/Assessment
7 Reassessment/Assessment (Valuation) Procedure and Practice
8 Reassessment Record/Land Book, Communication of Documents to Commissioner of Revenue
9 Levy
10 Public Disclosure/Access to Records
11 Tax to Constitute Lien
12 Administrative and Judicial Review
13 Public Taking of Private Real Estate
14 Boards of Equalization
