The Listing Division consists of the Land Records and Personal Property Sections. The Land Records Section maintains all real property ownership records by using information that is recorded either with the Register of Deeds Office, or Clerk of Courts Office. The Land Records section also maintains the Parcel Data Information that is displayed using GIS. The Personal Property Section is responsible for maintaining all Business and Non-Business records and processing the monthly motor vehicle billings. For more information on either of these sections, please access the corresponding link.
The Listing Division is also responsible for processing applications for property exemptions and exclusions. To obtain information on the various exemptions and exclusions, click on the link below.
The Land Records Section maintains ownership and mapping information for all real property records.
The "Listing Owner" is determined by recorded document either with the Register of Deeds Office or the Clerk of Courts Office. When a document is recorded in either office, the Land Records Section processes a change of ownership and the Tax Record is updated to reflect the new owner. For taxation purposes, ownership is determined as of January 1 each year.
Parcel mapping is also maintained using recorded information. When a deed is recorded, there is a description of the property in terms of, "Meets and Bounds" which describes the boundaries of the parcel being conveyed; or, there may be a survey recorded showing the boundaries of the parcel being conveyed.
From here, taxpayers may:
The Personal Property Section consists of three primary areas:
Non-Business Personal Property:
Non-business personal property consists of manufactured homes, boats and personal water craft, boat motors, airplanes, and non-registered motor vehicles. This property is required to be listed by the owner each year during the month of January. Property that is listed after January is subject to a 10% late listing penalty. The Tax Department mails listing forms at the beginning of January to taxpayers who listed property the preceding year. Taxpayers should update the form by adding property obtained during the preceding calendar year or removing property that he or she no longer own, and return the signed form to the Tax Department. Taxpayers who own personal property and have not previously listed it or who do not receive a listing form should contact the Tax Department.
Business Personal Property:
Business personal property is any personal property that is used in conjunction with a business or for income producing purposes. For a detailed brochure describing business personal property and who should list it and how it should be listed, click HERE. To access a printable version of a business personal property listing form, click HERE. To access instructions for completing a business personal property listing form, click HERE.
Motor Vehicles that are registered (current license plate) through the Department of Motor Vehicles do not have to be listed. The DMV will send an invitation to renew which will include motor vehicle taxes as well as, renewal fees. The value is determined as of January 1 of the year in which the bill is due. Motor vehicles taxes are paid to DMV.