The Columbia Township Assessing Department is dedicated to the establishment of fair, accurate and equitable property assessments for township residents and businesses. The Assessing Department has the responsibility of preparing the Assessment Rolls and Tax Rolls of the Township for all classes of property subject to taxation. Determining the true cash value and taxable status of all such properties in the Township carries out these responsibilities. The state constitution and statutes require the assessed values placed upon the assessment roll be at (50%) of true cash or market value. Assessment and Tax Rolls are based on the status of the property as of Dec. 31 (Tax Day) of the previous year.
Proposal A, passed by the voters March 15, 1994, places additional and profound limits on values used to compute property taxes. Starting in 1995, property taxes were calculated using “taxable”value, capped by the consumer price index until a property transfers ownership. Prior to Proposal A, taxes were calculated using “State Equalized Value”(S.E.V.) which keeps pace with market value regardless of ownership change (See FAQs for more in depth information).
The Assessing Department also serves as a source of information for the public, maintaining data on each parcel of property in the Township, including plat maps for public inspection. We are committed to providing accurate property information to the various township departments, property owners, realtors, and private appraisers. As of December 31, 2013, this information was being maintained for 6,460 parcels, of which 5,900 are real property, 340 are personal property, and 164 are exempt. These include Industrial Facility Tax (IFT) and Renaissance Zone properties as well as ad valorem parcels.
The total assessed value of over $408 million and taxable value of nearly $338 million make Columbia Township the fifth largest jurisdiction in Jackson County. Twice a year, the Department prepares rolls for all taxing authorities totaling $10.9 million of which $245,000 is levied for Township operations, $156,000 is levied for Township Fire Department operations and $313,000 for Police Department operations.