The Boone County PVA is responsible for applying a reasonable market value to about 41,000 residential properties in Boone County as of January 1st of each year.
The Boone County PVA is responsible for applying a fair cash value and agricultural use value to about 2,500 agricultural properties in Boone County as of January 1 of each year.
The Boone County PVA is responsible for applying a fair and equitable assessment to about 2,500 commercial properties in Boone County as of January 1 of each year.
Personal property consists of items such as office furniture and equipment; store, business and professional trade fixtures; leasehold, machinery, manufacturing and non-manufacturing equipment; free standing signs; raw materials; inventories of all kinds; aircraft and other personal items that may have value or utility. All tangible property is taxable.
All automobiles, trucks, boats, boat trailers, motorcycles and recreational vehicles must be assessed as of January 1 of each year. Motor vehicles are generally taxed in the county of registration as of the assessment date.
Exemptions are defined as property that has been removed from the assessment roll, and are thus excluded from taxation.
Property owners who believe their assessment is not fair and equitable, have the right to appeal the assessed value of their property; however, certain steps must be followed.
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