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Analysis and Property Tax <br />cation & Relief Policies <br />(continued) <br />E] Affordable rental housing - receives a 3% cap <br />on value increases <br />Golf courses - actual, not highest & best use <br />• Other incentives, such as qualifying historic <br />properties <br />o As a general matter, eligibility for exemptions <br />and other forms of property tax relief should be <br />verified periodically - Recommendations 30 & <br />31 <br />Uato Improvements <br />D Programs are needed to ensure that property <br />descriptions are up -to -date <br />• Data errors lead to inaccurate, indefensible appraisals - <br />Recommendation 21 <br />• Every property should be inspected at least once every six <br />years - Recommendations 24 & 25 <br />D Property classes need to be defined better <br />o There needs to be less reliance on voluntary self <br />• orting when changes in ownership or property <br />pa may disqualify properties for agricultural and <br />residential property tax relief - Recommendations <br />30 -32 <br />o Procedures for inspecting recently sold properties <br />and for screening and documenting sales used in <br />appraisal and ratio studies should be strengthened <br />- Recommendations 22 -23 <br />