How The County Tax is Apportioned

Once the county budget has been adopted by the County Convention it is forwarded to the Department of Revenue Administration’s Municipal Services Division. There it is reviewed to ascertain that the budget and the minutes agree and the amount to be raised by taxes is correct. Upon verification of the taxes, the Commissioner of Revenue Administration apportions that tax to each city and town (municipality) in the county.

On a yearly basis the Department conducts an equalization survey of all taxable property in the state. This survey also calculates what percentage of the equalized county valuation each municipality represents. This percentage of county valuation is the basis for the county tax apportionment. The amount of county tax to be raised for a particular county is multiplied by that percentage of county valuation for a particular municipality and the result is that municipality’s portion of the county tax, or its county tax assessment.

In summary, the County Convention adopts the county budget, including the amount of taxes to be raised. The equalization survey calculates what percentage of the county valuation each municipality represents, and by multiplying the amount of taxes to be raised by a municipality’s percentage of total county valuation, we arrive at that municipality’s county tax assessment.

Each municipality mails the County tax bills with the Town and School tax bills since it is more cost effective to issue one tax bill rather than three.