Property Tax Administrative Notices

  • 2021-15 Property Tax. State Tax Commissioner's Statement Concerning Methods by which Residential Real Estate is Appraised Statewide.
  • 2021-14 Property Tax. State Tax Commissioner's Statement for the Allocation or Separation of Values of a Pollution Control Facility. Pursuant to §110 CSR 6-5
  • 2021-13 Property Tax. State Tax Commissioner's Statement Concerning Primary Reliance on the Green Guide for the Appraisal of Used Heavy Equipment.
  • 2021-12 Property Tax. State Tax Commissioner's Statement Concerning Primary Reliance on the Cost Approach to Value for Appraisals of Industrial Personal Property (I.E. Machinery, Equipment, Furniture, Fixtures, and Leasehold Improvements). Pursuant to § 110 CSR 1P-2.5.3.1
  • 2021-11 Property Tax. State Tax Commissioner's Statement for the Determination of the Capitalization Rates for Managed Timberland for Property Tax Purposes for Tax Year 2021. Pursuant to § 110 CSR 1H-12
  • 2021-10 Property Tax. State Tax Commissioner's Statement Concerning Primary Reliance on the Income Approach for Appraising Reserve Oil and Gas Property. Pursuant to § 110 CSR 1J-4
  • 2021-09 Property Tax. State Tax Commissioner's Statement for the Determination of the Soil Productivity Maps for Managed Timberland. Pursuant to § 110 CSR 1H-3.16
  • 2021-08 Property Tax. State Tax Commissioner's Statement for the Determination of Oil and Gas Operating Expenses for Property Tax Purposes for Tax Year 2021. Pursuant to § 110 CSR 1J-4.3
  • 2021-07 Property Tax. State Tax Commissioner's Statement for the Determination of Production Decline Rates for Producing Oil and Gas Properties for Property Tax Purposes for Tax Year 2021. Pursuant to § 110 CSR 1J-4.4
  • 2021-06 Property Tax. State Tax Commissioner's Statement for the Determination of the Capitalization Rates for Producing and Reserve Coal, Oil and Gas and Other Mined Minerals for Property Tax Purposes for Tax Year 2021. Pursuant to §§ 110 CSR 1I-4.1.7, 1J-4.5 and 1K-4.1.7
  • 2021-05 Property Tax. State Tax Commissioner's Statement for Value Analysis of Reserve Coal Properties. Pursuant to § 110 CSR 1I-4.2
  • 2021-04 Property Tax. State Tax Commissioner's Statement Concerning Primary Reliance on the Market Comparable Approach for Appraising Reserve Other Natural Resources. Pursuant To§ 110 CSR 1K-4.2
  • 2021-03 Property Tax. State Tax Commissioner's Statement for the Determination of the In-Place Tonnage Per Acre-Foot of Coal and Other Natural Resources.
  • 2021-02 Property Tax. State Tax Commissioner's Statement Concerning Primary Reliance on the Income Approach to Value for Appraisals of Producing and Reserve Coal, Producing Oil and Gas, and Producing Other Mined Minerals. Pursuant to §§ 110 CSR 11-4, 1J-4 and 1K-4
  • 2021-01 Property Tax. State Tax Commissioner's Statement for the Determination of Royalty Rates for Producing Coal and Other Natural Resources for Ad Valorem Property Tax Purposes for Tax Year 2021. Pursuant to §§110 CSR 1I-4.1.6 and 1K-4.1.6
​