![]() Most residential property is valued using this method. Market or sales comparison approach to value is determined, or estimated, based on multiple sales of similar properties. The new value represents market value as of January 1 of this year based on market evidence from sales typically occurring last year. ![]() ![]() Fair market value is the amount that a willing and unobligated buyer is willing to pay a willing and unobligated seller. The Assessor is required to appraise all properties at 100% of their true and fair market value, according to highest and best use of the property. New Construction / Commercial Assessment Notices have been mailed September 24, 2021
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