If you own a residence, you want to be sure to obtain the 4% assessment ratio if you live in the residence as your primary place of residency. All properties that are not owner-occupied will be assessed at a 6% assessment ratio. To obtain the 4% assessment rate, you or your agent will need to complete a legal residence application and file with the county assessor. This should be done as soon as your deed or bond-for-title is recorded and you move into your home, but may be filed anytime before the first penalty date, when taxes are due (January 15). If a person signs the legal residence certification , obtains the 4% assessment rate, and is thereafter found not eligible, or loses eligibility and fails to notify the assessor within six months, a penalty is imposed equal to one hundred percent of the tax paid, plus interest on that amount at the rate of one-half of one percent a month, but in no case less than $30 nor more than the current year's taxes. 

Your mortgage company usually pays your property taxes. Property owners whose mortgage company pays the property taxes may NOT receive a tax bill. If you receive a bill, it is your responsibility to forward it to your mortgage company for payment. The property owner is responsible to make sure that the mortgage company has paid the property taxes owed.   

It is the responsibility of the property owner to notify the Assessor's Office of any change in mailing address. To protect the taxpayer from an erroneous address change, the address used by the Assessor's Office will not be changed without the property owner's written consent.   For your convenience, you may download a Mailing Address Change Form from this site, complete and mail. Every year, hundreds of people don't receive the notices the Treasurer sends because they have not kept us advised of their changed addresses. Don't let this happen to you!