The Office of Real Estate Assessments creates new parcel assessments only at the beginning of each calendar year, effective January 1.

The data found in the property tax records will be a reflection of what we assessed as of January 1.

Changes to the data due to legally recorded documents such as subdivisions, consolidations, declarations, agreements, restrictions or easements made after January 1, are made effective for the next assessment cycle.

This includes the creation or erasure of new parcels, new parcel numbers, property addresses, lot sizes, improvement details, and zoning information.  

Updates to the property records will be publicly available when the assessment data is released each year. 

Limited tax record data may be updated prior to January 1 of the next year, but will not be official until the publication of new assessments.

If the ownership has changed for a new parcel, please rely on the legally recorded documents found in the Land Records of the Circuit Court. 

While we strive for accuracy, the ownership data found in the assessment records is not the official legal record. 

This may mean that with new developments, that the owner as of January 1 will receive the tax bills and obligation for payment. 

It is recommended that any tax proration be handled at the time of the property sale settlement.

It is also recommended that property owners record documents such as those noted above in the prior year, as the Office of Assessments processes these changes in the following year.