The Assessment to Property Tax Billing system works similar to a relay race. Each individual in the race is responsible for a leg, and if one falls behind in the race to the finish, those who follow must work harder to catch up to win the race. In the same way, local and state officials must work together, passing the baton from one office to the other to achieve timely billing. When there are delays in the process, the subsequent responsibilities must be completed in a shortened time frame to maintain on-time billing.
This PowerPoint presentation covers the basics surrounding municipal finance, including definitions, deadlines and structure of local budgets. It also shows samples of budget forms used and explains the Department role in the budget review and certification process.
This flowchart details the step-by-step process from certification of the net assessed values by the county auditor to the due date for the first installment of property taxes. Deadlines and statutory citations associated with each step are included.