Property tax Recently Asked Questions (RAQs)
The following is a set of Recently Asked Questions (RAQs) from local officials about the Real Property Tax Law. It is essentially a distillation of selected e-mail exchanges, with each answer representing an informal expression of our reading of the law that was then in effect. We must emphasize that the answers they contain are purely advisory, may not be equated to formal Opinions of Counsel, and should not be construed to be binding in any way. Assessors and other local officials seeking definitive legal advice should consult their municipal attorneys.