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An appraisal is a detailed single property valuation, and may be obtained any time throughout the year. Appraisals can have a variety of purposes, e.g. mortgage loan, sale, home equity loan, and estate valuations. The County does not do individual appraisals of this type.
An assessment is a mass appraisal of all property within a locality as of January 1 of the reassessment year for tax purposes. Assessments are based on large numbers of sales that are analyzed to determine values for large groups of similar properties.
It is the responsibility of the Board of Supervisors to determine the budgetary needs of the County and the tax rate necessary to effectively meet those needs. If deemed necessary, the Board may propose a tax rate that generates more than 101% of the previous year’s tax revenue by advertising and conducting a public hearing separate from the annual budget meeting.