§ 8797 Assessment Reapportionment Rules

• •If you split your land into smaller pieces, the board will decide how to fairly divide the taxes and any unpaid bills between the new pieces.
• •The board makes sure each smaller piece of land gets its fair share of the total tax and any late payments.
• •This rule is about being fair when land is divided so no one pays too much or too little.

You own a big piece of land and decide to split it into three smaller lots to sell.

The board will look at the total tax and any unpaid bills for the big land. Then, they will divide that total fairly among the three smaller lots. So, each new owner pays only their fair share.