Real property may be reassessed every odd-numbered year.  The Assessor places a value on new and building permit construction every year.

Real property tax is collected in December by the Buchanan County Collector each year on real property that is in your name when the bill is sent.

This is to ensure that assessments are fair and equitable from property to property.  The most common change is that market value for the area has increased or decreased. 

Remember, the assessment process is very involved.  Property Reassessment and Taxation (.PDF)

If at anytime you disagree or have questions about your assessment please feel free to call the Assessor's office. The professional staff will assist your every need.

If you disagree with your assessment there are a few steps that you have to follow to ensure your property gets looked at.

  1. Informal Hearing- Call the office and ask for an appraiser. They will discuss your property with you and will come out and review your property . If the outcome is not what you feel it should have been, then proceed to step 2.
  2. Board of Equalization- Call the County Clerk's office, file a (BOE) appeal. The Clerk's office will set up an appointment with you and mail out the information to you. If after BOE you are still not satisfied, proceed to step 3.
  3. State Tax Commission- Beginning July 26, 2021, taxpayers may file their 2021 appeals using the State Tax Commission's new online filing system.  Online Appeal  Alternatively, the clerk's office can send forms to file with state tax commission, a hearing officer will set up an appointment in Buchanan County Courthouse and listen to both sides of the case. They in turn will go back and write a decision.
  4. Circuit Court- The last step in an appeal. If the state's decision is not what you still feel is correct, you may file to the Circuit Court.

When a taxpayer wants to appeal their assessment, they need to bring in evidence to support the claim, i.e.: recent appraisal, sales in the neighborhood, insurances etc. anything that will assist in determining a value different than the Assessor's value.